Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon

  • Estetika Mutiaranisa Kurniawati Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret, Indonesia
  • Risca Dwi Jayanti Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret, Indonesia
  • Nur Chayati Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret, Indonesia
  • Saktiana Rizki Endiramurti Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret, Indonesia

Abstract

The study aims to provide empirical evidence to analyze the factors that encourage students to take academic fraud actions when learning online during the Covid-19 pandemic. The data in this study are primary data collected through a survey technique using a questionnaire. The respondents obtained were as many as 273 undergraduate accounting students at a university in Central Java. The data analysis method to test the hypothesis used in this study is multiple linear regression using the SPSS 24 application. Based on the regression test, it was found that pressure, opportunity, rationalization, and ability variables have a significant effect on academic cheating behavior during online learning. On the other hand, the arrogance variable has no significant effect on cheating behavior in online learning.


Keywords: Academic Fraud; Fraud Pentagon; Online Learning

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Published
2022-08-26
How to Cite
KURNIAWATI, Estetika Mutiaranisa et al. Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon. E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 2214-2226, aug. 2022. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/87969>. Date accessed: 02 nov. 2024. doi: https://doi.org/10.24843/EJA.2022.v32.i08.p19.
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