Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud ) Mahasiswa Akuntansi Universitas Udayana
Abstract
Academic fraud is dishonest behavior committed by individuals in an academic environment in order to obtain their own benefits. This research aims to examine fraud triangle (pressure, opportunity, and rationalization) on the academic fraud of accounting students at Udayana University. The number of samples is 228 people, with the method of puposive sampling, especially non-probability sampling. Data collection is done through google form. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that pressure, opportunity, and rationalization had a positive and significant effect on academic fraud.
Keywords: Pressure; Opportunity; Rationalization; Academic Fraud.
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References
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Abdullahi, R., & Mansor, N. (2015). Fraud Triangle Theory and Fraud Diamond Theory. International Journal of Academic Research in Accounting, Finance dan Management Sciences, 5(4), 38–45. https://doi.org/10.6007/ijarafms/v5-i4/1823
Agud, J. L. (2014). Fraud and plagiarisim in school and career. Revista Clínica Española (English Edition), 214(7), 410–414. https://doi.org/10.1016/j.rceng.2014.03.002
Albrecht, C. O., Albrecht, C. C., & Hawkins, S. (2017). Is There an Ethics Compromise Triangle? . Internal Auditing (pp. 5–21).
Budiman, N. A. (2018). Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Gone Theory. Akuntabilitas, 11(1), 75–90. https://doi.org/10.15408/akt.v11i1.8807
Cendrowski, H., & Martin, J. (2015). The Fraud Triangle. In The Handbook of Fraud Deterrence (pp. 41–46). https://doi.org/10.1002/9781119202165.ch5
D’Arcy Becker, Janice Connoly, Paula Lentz, & Joline Morrison. (2006). Using The Business Fraud Triangle to Predict Academic Dishonesty Among Business Students. Academy of Educational Leadership Journal, 10(1), 37.
Dellaportas, S. (2013). Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. Accounting Forum, 37(1), 29–39. https://doi.org/10.1016/j.accfor.2012.09.003
Dewi Surtika Sari, R. & D. K. (2017). Pengaruh Dimensi Fraud Triangle (Tekanan, Kesempatan dan Rasionalisasi) Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa. Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 13 No 4 Desember 2017: 464 – 472.
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Huang, S. Y., Lin, C. C., Chiu, A. A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343–1356. https://doi.org/10.1007/s10796-016-9647-9
King, C., Guyette, R., & Piotrowski, C. (2016). Online Exams dan Cheating: An Empirical Analysis of Business Students’ Views. The Journal of Educators Online, 6(1), 1–11. https://doi.org/10.9743/jeo.2009.1.5
Lokanan, M. E. (2015). Challenges to the fraud triangle: Questions on its usefulness. Accounting Forum, 39(3), 201–224. https://doi.org/10.1016/j.accfor.2015.05.002
McCabe, D. L., Treviño, L. K., & Butterfield, K. D. (2001). Cheating in academic institutions: A decade of research. Ethics and Behavior, 11(3), 219–232. https://doi.org/10.1207/S15327019EB1103_2
Murdiansyah, I., Sudarma, M., & Nurkholis. (2017). Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik. Jurnal Akuntansi Aktual, 4(2), 121–131.
Nurkhin, A., & Fachrurrozie. (2018). Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Pendidikan Akuntansi Unnes. Liabilities Jurnal Pendidikan Akuntansi, 1(1), 1–12.
Purnamasari, D., & Irianto, G. (2013). Analisis Pengaruh Dimensi Fraud Triangle terhadap Perilaku Kecurangan Akademik Mahasiswa pada Saat Ujian dan Metode Pencegahannya. Jurnal Ilmiah Mahasiswa FEB UB, 2(2). https://doi.org/10.1017/CBO9781107415324.004
Roden, D. M., Cox, S. R., & Kim, J. Y. (2016). The fraud triangle as a predictor of corporate fraud. Academy of Accounting dan Financial Studies Journal, 20(1), 80–92.
Saidina, D. A., Nurhidayati, H., & Mawardi, M. C. (2017). Faktor-faktor yang Mempengaruhi Perilaku Kecurangan Akademik dalam Perspektif Fraud Triangle pada Mahasiswa Akuntansi Universitas Islam Malang. Jurnal Riset Akuntansi, 6(1), 1–14.
Schuchter, A., & Levi, M. (2016). The Fraud Triangle revisited. Security Journal, 29(2), 107–121. https://doi.org/10.1057/sj.2013.1
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13, 53–81. https://doi.org/10.1108/S1569-3732(2009)0000013005
Sugiyono. (2016). Metodologi Penelitian Kuantitatif, Kualitatif, R&D. In CV Alfabeta.Widianingsih, L. P. (2013). Students Cheating Behaviors : The Influence of Fraud Triangle. Integrative Business dan Economics Research, 2(2), 252–260.
Zaini, M., Carolina, A., & Setiawan, A. R. (2015). Analisis Pengaruh Fraud Diamond dan Gone Theory terhadap Academic Fraud (Studi Kasus Mahasiswa Akuntansi Se-Madura). Simposium Nasional Akuntansi XVIII, Universitas Sumatera Utara. https://doi.org/10.24127/ja.v4i2.634
Abdullahi, R., & Mansor, N. (2015). Fraud Triangle Theory and Fraud Diamond Theory. International Journal of Academic Research in Accounting, Finance dan Management Sciences, 5(4), 38–45. https://doi.org/10.6007/ijarafms/v5-i4/1823
Agud, J. L. (2014). Fraud and plagiarisim in school and career. Revista Clínica Española (English Edition), 214(7), 410–414. https://doi.org/10.1016/j.rceng.2014.03.002
Albrecht, C. O., Albrecht, C. C., & Hawkins, S. (2017). Is There an Ethics Compromise Triangle? . Internal Auditing (pp. 5–21).
Budiman, N. A. (2018). Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Gone Theory. Akuntabilitas, 11(1), 75–90. https://doi.org/10.15408/akt.v11i1.8807
Cendrowski, H., & Martin, J. (2015). The Fraud Triangle. In The Handbook of Fraud Deterrence (pp. 41–46). https://doi.org/10.1002/9781119202165.ch5
D’Arcy Becker, Janice Connoly, Paula Lentz, & Joline Morrison. (2006). Using The Business Fraud Triangle to Predict Academic Dishonesty Among Business Students. Academy of Educational Leadership Journal, 10(1), 37.
Dellaportas, S. (2013). Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. Accounting Forum, 37(1), 29–39. https://doi.org/10.1016/j.accfor.2012.09.003
Dewi Surtika Sari, R. & D. K. (2017). Pengaruh Dimensi Fraud Triangle (Tekanan, Kesempatan dan Rasionalisasi) Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa. Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 13 No 4 Desember 2017: 464 – 472.
Fitriana, A., & Baridwan, Z. (2018). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle. Jurnal Akuntansi Multiparadigma, 3(2), 242–254. https://doi.org/10.18202/jamal.2012.08.7159
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23, Edisi 8. Badan Penerbit Universitas Diponegoro.
Hadi, M., Santoso, & Adam, H. (2014). Analisis Perilaku Kecurangan Akademik pada Mahasiswa Akuntansi dengan Menggunakan Konsep Fraud Triangle (Studi pada Mahasiswa S1 Akuntansi Kota Malang). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 2(2), 23.
Huang, S. Y., Lin, C. C., Chiu, A. A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343–1356. https://doi.org/10.1007/s10796-016-9647-9
King, C., Guyette, R., & Piotrowski, C. (2016). Online Exams dan Cheating: An Empirical Analysis of Business Students’ Views. The Journal of Educators Online, 6(1), 1–11. https://doi.org/10.9743/jeo.2009.1.5
Lokanan, M. E. (2015). Challenges to the fraud triangle: Questions on its usefulness. Accounting Forum, 39(3), 201–224. https://doi.org/10.1016/j.accfor.2015.05.002
McCabe, D. L., Treviño, L. K., & Butterfield, K. D. (2001). Cheating in academic institutions: A decade of research. Ethics and Behavior, 11(3), 219–232. https://doi.org/10.1207/S15327019EB1103_2
Murdiansyah, I., Sudarma, M., & Nurkholis. (2017). Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik. Jurnal Akuntansi Aktual, 4(2), 121–131.
Nurkhin, A., & Fachrurrozie. (2018). Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Pendidikan Akuntansi Unnes. Liabilities Jurnal Pendidikan Akuntansi, 1(1), 1–12.
Purnamasari, D., & Irianto, G. (2013). Analisis Pengaruh Dimensi Fraud Triangle terhadap Perilaku Kecurangan Akademik Mahasiswa pada Saat Ujian dan Metode Pencegahannya. Jurnal Ilmiah Mahasiswa FEB UB, 2(2). https://doi.org/10.1017/CBO9781107415324.004
Roden, D. M., Cox, S. R., & Kim, J. Y. (2016). The fraud triangle as a predictor of corporate fraud. Academy of Accounting dan Financial Studies Journal, 20(1), 80–92.
Saidina, D. A., Nurhidayati, H., & Mawardi, M. C. (2017). Faktor-faktor yang Mempengaruhi Perilaku Kecurangan Akademik dalam Perspektif Fraud Triangle pada Mahasiswa Akuntansi Universitas Islam Malang. Jurnal Riset Akuntansi, 6(1), 1–14.
Schuchter, A., & Levi, M. (2016). The Fraud Triangle revisited. Security Journal, 29(2), 107–121. https://doi.org/10.1057/sj.2013.1
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13, 53–81. https://doi.org/10.1108/S1569-3732(2009)0000013005
Sugiyono. (2016). Metodologi Penelitian Kuantitatif, Kualitatif, R&D. In CV Alfabeta.Widianingsih, L. P. (2013). Students Cheating Behaviors : The Influence of Fraud Triangle. Integrative Business dan Economics Research, 2(2), 252–260.
Zaini, M., Carolina, A., & Setiawan, A. R. (2015). Analisis Pengaruh Fraud Diamond dan Gone Theory terhadap Academic Fraud (Studi Kasus Mahasiswa Akuntansi Se-Madura). Simposium Nasional Akuntansi XVIII, Universitas Sumatera Utara. https://doi.org/10.24127/ja.v4i2.634
Published
2020-02-17
How to Cite
SIHOMBING, Michael; BUDIARTHA, I Ketut.
Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud ) Mahasiswa Akuntansi Universitas Udayana.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 2, p. 361 - 374, feb. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54549>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i02.p07.
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