Dampak Kecerdasan Intelektual, Integritas, dan Academic-Self Efficacy Terhadap Academic Fraud Dengan Sikap Etis Mahasiswa Sebagai Variabel Moderasi - Innaha Fadhila Nurmawaddah; Munari Munari (Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 2025)
Tujuan Penelitian: Penelitian berfokus pada pengujian dan menganalisis pengaruh kecerdasan intelektual, integritas, dan academic self-efficacy pada academic fraud serta untuk mengetahui sikap etis mahasiswa mampu memoderasi hubungan antara ketiga faktor tersebut terhadap academic fraud.Metode Penelitian: yaitu eksplanatif dengan pendekatan kuantitatif. Populasi penelitian ini yaitu mahasiswa aktif Akuntansi Fakultas Ekonomi dan Bisnis UPN Veteran Jawa Timur dengan total 1.596 mahasiswa. Perhitungan sampel dilaksanakan dengan metode slovin dengan nilai presisi 10% menghasilkan sampel berjumlah 95 mahasiswa dengan menggunakan simple random sampling. Penggunaan data primer dengan penyebarannya melalui google form dan dianalisis dengan bantuan SmartPLS 4.0. Teknik analisis dan uji hipotesis menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS).Originalitas/Novelty: Kebaruan pada penelitian ini yaitu objek dan periode penelitian yaitu pada mahasiswa aktif Program Studi Akuntansi UPN “Veteran” Jawa Timur tahun ajaran 2024/2025.Hasil Penelitian: Ditemukan adanya pengaruh negative diantara kecerdasan intelektual dan academic self-efficacy dengan academic fraud. Integritas berpengaruh positef terhadap academic fraud. Hubungan antara kecerdasan intelektual dan academic fraud dilemahkan oleh sikap etis mahasiswa. Variabel integritas dan academic self-efficacy terhadap academic fraud tidak dapat dimoderasi oleh sikap etis mahasiswa.Implikasi: Berfungsi sebagai sumber informasi, referensi, dan sumbangan dalam memajukan ilmu pengetahuan dan mendukung penelitian terdahulu atau penelitian berikutnya yang relevan dimasa mendatang. Research Objectives: The research focuses on testing and analyzing the influence of intellectual intelligence, integrity, and academic self-efficacy on academic fraud and to find out the ethical attitudes of students able to moderate the relationship between these three factors to academic fraud.Research Method: that is, explanatory, with a quantitative approach. The population of this study is active students of Accounting at the Faculty of Economics and Business UPN Veteran East Java with a total of 1,596 students. The sample calculation was carried out using the slovin method with a precision value of 10% resulting in a sample of 95 students using simple random sampling. The use of primary data with its dissemination through google form and analyzed with the help of SmartPLS 4.0. Hypothesis analysis and test techniques used Structural Equation Modeling-Partial Least Square (SEM-PLS).Originality/Novelty: Novelty of this research is the object and period of the research, namely in active students of the UPN "Veteran" East Java Accounting Study Program for the 2024/2025 academic year.Research Results: It was found that there was a negative influence between intellectual intelligence and academic self-efficacy and academic fraud. Integrity has a positive effect on academic fraud. The relationship between intellectual intelligence and academic fraud is weakened by students' ethical attitudes. The variables of integrity and academic self-efficacy against academic fraud cannot be moderated by students' ethical attitudes.Implications: Serves as a source of information, references, and contributions in advancing science and supporting previous or subsequent research that is relevant in the future.