Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Fraud Hexagon dan Self Efficacy terhadap Kecurangan Akademik Mahasiswa

Aulia Rahmat (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Mia Angelina Setiawan (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)



Article Info

Publish Date
16 Feb 2024

Abstract

The goal of this research is to investigate how the Fraud Hexagon and a sense of self-efficacy play a role in academic dishonesty among accounting majors at Universitas Negeri Padang. A total of 69 individuals were used to represent the entire population of S1 accounting students at Universitas Negeri Padang in this study. This study used total sampling as method for collecting sample. This research makes use of primary data in the form of google form-distributed questionnaires. Multiple linear regression analysis was performed in this model study. The findings of this study showed that academic fraud among accounting students at Universitas Negeri Padang was unaffected by factors such as peer pressure, perceived competence, arrogance, collusion, or perceived efficacy. This research, however, was able to show that accounting students at Universitas Negeri Padang commit academic fraud because of opportunities and rationalizations.

Copyrights © 2024






Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...