Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon
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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References
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Sihombing, M., & Budiartha, I. K. (2020). Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud) Mahasiswa Akuntansi Universitas Udayana. E-Jurnal Akuntansi, 30(2). https://doi.org/10.24843/eja.2020.v30.i02.p07
Stuber-McEwen, D., Wiseley, P., & Hoggatt, S. (2009). Point, Click, and Cheat: Frequency and Type of Academic Dishonesty in the Virtual Classroom. Online Journal of Distance Learning Administration, 12(3 Fall).
Wandayu, R. C., Purnomosidhi, B., & Ghofar, A. (2019). Faktor Keperilakuan dan Perilaku Kecurangan Akademik: Peran Niat sebagai Variabel Mediasi. Riset Akuntansi Dan Keuangan Indonesia, 4(1). https://doi.org/10.23917/reaksi.v4i1.7414
Winardi, R. D., Mustikarini, A., & Anggraeni, M. A. (2017). Academic Dishonesty Among Accounting Students: Some Indonesian Evidence. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2). https://doi.org/10.21002/jaki.2017.08
Antawirya, R. D. E. P., Putri, I. G. A. M. D., Wirajaya, I. G. A., Suaryana, I. G. N. A., & Suprasto, H. B. (2019). Application of fraud pentagon in detecting financial statement fraud. International Research Journal of Management, IT and Social Sciences, 6(5). https://doi.org/10.21744/irjmis.v6n5.706
Argaheni, N. B. (2020). Sistematik Review: Dampak Perkuliahan Daring Saat Pandemi Covid-19 Terhadap Mahasiswa Indonesia A Systematic Review: The Impact of Online Lectures During The Covid-19 Pandemic Against Indonesian Students. PLACENTUM Jurnal Ilmiah Kesehatan Dan Aplikasinya, 8(2).
Brunell, A. B., Staats, S., Barden, J., & Hupp, J. M. (2011). Narcissism and academic dishonesty: The exhibitionism dimension and the lack of guilt. Personality and Individual Differences, 50(3). https://doi.org/10.1016/j.paid.2010.10.006
Buckhoff, T. A. (2010). Anti-Fraud Education in Academia. https://doi.org/10.1016/s1085-4622(04)06003-1
Christiana, A., Kristiani, A., & Pangestu, S. (2021). Kecurangan Pembelajaran Daring Pada Awal Pandemi: Dimensi Fraud Pentagon. Jurnal Pendidikan Akuntansi Indonesia, 19(1).
Crowe Horwath. (2011). Why The Fraud Triangle is No Longer Enough. In Crowe Horwath LLP.
Dephiena, S. (2020). Understanding the Meanings and Factors Motivating Academic Fraud: Exploration in Accounting Students. E-Jurnal Akuntansi, 30(9). https://doi.org/10.24843/eja.2020.v30.i09.p07
Dirdjosumarto, Y. (2016). Menyontek (Cheating) – Kecurangan Akademik. Ekspansi, 8(1).
Febriana, N. R. (2016). Analisis Pengaruh Dimensi Fraud Pentagon Terhadap Perilaku Kecurangan Akademik Mahasiswa Pada Uji Kompetensi. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis, 8(1).
Fitriana, A., & Baridwan, Z. (2012). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle. Jurnal Akuntansi Multiparadigma, 3(2). https://doi.org/10.18202/jamal.2012.08.7159
Fransiska, I. S., & Utami, H. (2019). Perilaku Kecurangan Akademik Mahasiswa: Perspektif Fraud Diamond Theory. Jurnal Akuntansi Aktual, 6(2). https://doi.org/10.17977/um004v6i22019p316
Marks, J. (2011). The Mind Behind the Fraudsters Crime: Key Behavioral and Environmental Elements. United States of America: Crowe Horwath LLP.
Mauboy, B. E., & Pesudo, D. A. A. (2019). Sifat Machiavillan, Komitmen Profesional Mahasiswa Terhadap Intensi Kecurangan Dengan Jenis Kelamin Sebagai Variabel Mod-erasi. AFRE (Accounting and Financial Review), 2(2). https://doi.org/10.26905/afr.v2i2.3727
Melati, I. N., Wilopo, R., & Hapsari, I. (2018). Analysis of the effect of fraud triangle dimensions, selfefficacy, and religiosity on academic fraud in accounting students. The Indonesian Accounting Review, 8(2). https://doi.org/10.14414/tiar.v8i2.1536
Meng, C. L., Othman, J., D’Silva, J. L., & Omar, Z. (2014). Ethical Decision Making in Academic Dishonesty with Application of Modified Theory of Planned Behavior: A Review. International Education Studies, 7(3). https://doi.org/10.5539/ies.v7n3p126
Muhsin, K., & Nurkhin, A. (2018). What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective. KnE Social Sciences, 3(10). https://doi.org/10.18502/kss.v3i10.3126
Murdiansyah, I., Sudarma, M., & Nurkholis. (2017). Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Empiris Pada Mahasiswa Magister Akuntansi Universitas Brawijaya). Jurnal Akuntansi Aktual, 4(2).
Santoso, D., & Yanti, H. B. (2017). Pengaruh Perilaku Tidak Jujur Dan Kompetensi Moral Terhadap Kecurangan Akademik (Academic Fraud) Mahasiswa Akuntansi. Media Riset Akuntansi, Auditing & Informasi, 15(1). https://doi.org/10.25105/mraai.v15i1.1645
Sasongko, N., Hasyim, M. N., & Fernandez, D. (2019). Analysis of behavioral factors that cause student academic fraud. Journal of Social Sciences Research, 5(3). https://doi.org/10.32861/jssr.53.830.837
Sihombing, M., & Budiartha, I. K. (2020). Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud) Mahasiswa Akuntansi Universitas Udayana. E-Jurnal Akuntansi, 30(2). https://doi.org/10.24843/eja.2020.v30.i02.p07
Stuber-McEwen, D., Wiseley, P., & Hoggatt, S. (2009). Point, Click, and Cheat: Frequency and Type of Academic Dishonesty in the Virtual Classroom. Online Journal of Distance Learning Administration, 12(3 Fall).
Wandayu, R. C., Purnomosidhi, B., & Ghofar, A. (2019). Faktor Keperilakuan dan Perilaku Kecurangan Akademik: Peran Niat sebagai Variabel Mediasi. Riset Akuntansi Dan Keuangan Indonesia, 4(1). https://doi.org/10.23917/reaksi.v4i1.7414
Winardi, R. D., Mustikarini, A., & Anggraeni, M. A. (2017). Academic Dishonesty Among Accounting Students: Some Indonesian Evidence. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2). https://doi.org/10.21002/jaki.2017.08
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: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i08.p19.
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