Accounting Analysis Journal
Vol 4 No 1 (2015): March 2015

PERSEPSI TENAGA PENDIDIK DAN MURID MENGENAI FAKTOR PENYEBAB KECURANGAN PADA MANAJEMEN PENDIDIKAN

Hidayati, Uli (Unknown)
Ikhsam, Sukardi (Unknown)



Article Info

Publish Date
01 Mar 2015

Abstract

Tujuan dari penelitian ini adalah untuk menguji persepsi mengenai kecenderungan terjadinya kecurangan di sektor pendidikan. Populasi dalam penelitian adalah pegawai dinas pendidikan, manajer puncak sekolah, guru dan murid di Kabupaten Kudus. Penelitian menggunakan data primer yang diperoleh menggunakan kuesioner. Teknik pengambilan sampel menggunakan quota sampling sebanyak 345 responden. Analisis data yang digunakan adalah Structural Equation Modeling (SEM) dengan alat analisis smartPLS. Hasil penelitian menunjukkan dari 28 hipotesis yang diajukan hanya terdapat 8 hipotesis yang diterima. Penegakan peraturan pegawai dinas pendidikan, komitmen organisasi murid, budaya etis organisasi manajer puncak sekolah dan murid berpengaruh negatif terhadap kecurangan, sedangkan perilaku tidak etis secara keseluruhan berpengaruh positif terhadap kecurangan. Bagi dinas pendidikan dan sekolah diharapkan untuk dapat meningkatkan kedisiplinan dengan memperbaiki sistem absensi yang ada, karena kedisplinan dinilai masih sangat rendah. Sehingga peluang untuk terjadi kecurangan dapat diminimalisir.The purpose of this research is to find the perception about factors that influence tendency of fraud in education sector. The population in this research were employees of education department, top managers of schools, teachers and students at Kudus Regency. This research uses the questionares to collect the data. Sampling technique using quota sampling as much as 345 respondents. This research uses analysis of full model of Structural Equation Modeling (SEM) with SmartPLS as the tool of analysis. The result showed of 28 hypothesis advanced by only has 8 hypothesis accepted. Enforcement regulations of the education service officer, organizational of student, ethical culture organization top managers of schools and students have a negative effect on fraud, while unethical behavior have positive effect on fraud. For the Office of education and the school is expected to be able to improve discipline by improving the existing system of attendance, because of discipline is very low. So that opportunities to happen fraud can be minimized.

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...