Jurnal Akuntansi Bisnis
Vol 12, No 2 (2019): Jurnal Akuntansi Bisnis

PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI : DIMENSI FRAUD PENTAGON (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UKRIDA)

Kennedy Fadersair (Universitas Kristen Krida Wacana)
Subagyo Subagyo (Universitas Kristen Krida Wacana)



Article Info

Publish Date
31 Aug 2019

Abstract

ABSTRACT: This research examined factors that influence the behaviour of student’s cheating by using the concept of fraud pentagon consisting of pressure, opportunity, rationalization, competence and arrogance. In collecting data using questionnaires with purposive sampling method. The regression model used in this study is the linear regression models with SPSS 24. Participants in this study were 122 accounting students in Faculty of Economics and Business Christian Krida Wacana University. The result of this research shows that simultaneously fraud pentagon have significant effect to student’s academic fraud behavior. Partially, pressure and competence have positive significant effect to student’s academic fraud behavior. Arrogance have negative significant effect to student’s academic fraud behavior. Rationalization and opportunity did not influence. Keyword : academic fraud, pressure, opportunity, rasionalization, capability,arrogance. ABSTRAK: Penelitian ini untuk menguji faktor-faktor yang berpengaruh terhadap perilaku kecurangan akademik mahasiswa menggunakan konsep fraud pentagon, yaitu tekanan, kesempatan, rasionalisasi, kemampuan dan arogansi. Dalam pengumpulan data menggunakan kuesioner dengan metode purposive sampling. Model regresi yang digunakan dalam penelitian ini adalah model regresi linear berganda dengan bantuan SPSS 24. Sampel Penelitian sebanyak 122 mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Krida Wacana. Hasil penelitian ini secara simultan menunjukkan bahwa fraud pentagon beperngaruh secara signifikan. Secara parsial menunjukkan bahwa tekanan dan kemampuan berpengaruh signifikan positif terhadap perilaku kecurangan akademik. Arogansi berpengaruh signifikan negatif terhadap perilaku kecurangan akademik. Rasionalisasi dan kesempatan tidak berpengaruh signifikan. Kata kunci : kecurangan akademik, tekanan, kesempatan, rasionalisasi, kemampuan,                   arogansi.

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Journal Info

Abbrev

akuntansi-bisnis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development ...