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Journal : Jurnal Ilmiah Akuntansi Kesatuan

The Effect of Diamond Fraud on Academic Fraud Behavior Siti Salwawati; Muhamad Nur Afif; Yoyok Priyo Hutomo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2644

Abstract

The study aims to address the impact of Pressure, Opportunity, Rationalization, and Capability on academic cheating behavior with academic integrity as moderated variables on scholarship students at Economic and Business Faculty, Djuanda University. The study was a descriptive quantitative study that used primary data with a number of 106 students obtained with saturated sampling techniques. The data analysis techniques performed in this study are either MRA or moderated regression analysis made using SPSS. Studies have concluded that Pressure, Rationalization, and Capability have an impact on academic cheating behavior, while Opportunity has no effect on academic cheating behavior. Furthermore, Rationalizing also has an effect on academic cheating behavior with academic integrity as moderate variables, while Pressure, Opportunity, and Capability have no effect on academic cheating behavior with academic integrity as a moderation variable.
The Effect of Degree Quality, Career, and Motivation on Students' Interest in Continuing Masters Studies Amalia, Siti; Afif, M. Nur; Hutomo, Yoyok Priyo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3018

Abstract

The purpose of this study was to determine the effect of quality motivation, career motivation, and degree motivation on the interest of accounting students to continue their master's studies in accounting with tuition fees as a moderating variable. The population in this study was 397 accounting students of the 2020 intake at 5 private universities in Bogor and the sample determination used a simple random sampling technique with the Slovin formula of 80 students. The analytical tools used were multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study prove that quality motivation and career motivation partially have a significant effect on the interest in continuing their master's studies in accounting, while degree motivation does not have a significant effect on the interest in continuing their master's studies in accounting. Quality motivation, career motivation, and degree motivation simultaneously have a significant effect on the interest in continuing their master's studies in accounting. Tuition fees as a moderating variable can moderate the effect of career motivation on the interest in continuing their master's studies in accounting, while tuition fees as a moderating variable cannot moderate the effect of quality motivation and degree motivation on the interest in continuing their master's studies in accounting.