Dewi, Luluk Kusuma (2019) Perbedaan Intensitas Tindak Kecurangan Akademik Antara Mahasiswa Yang Sudah Dan Yang Belum Menempuh Matakuliah Forensic Accounting And Fraud Examination (Studi Pada Mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Brawijaya). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menjelaskan apakah terdapat perbedaan tindak kecurangan akademik antara mahasiswa yang sudah dan yang belum menempuh matakuliah Forensic Accounting and Fraud Examination, serta ditujukan untuk mendalami mengapa mahasiswa melakukan kecurangan dan matakuliah yang rentan terhadap tindak kecurangan akademik. Penelitian ini menggunakan metode campuran (mixed methods) dengan model sequential explanatory. Peneliti memperoleh 160 responden serta 7 informan mahasiswa S1 Jurusan Akuntansi dari angkatan 2014, 2015, 2016, dan 2017. Peneliti menggunakan uji beda MannWhitney dalam melakukan uji hipotesis, serta melakukan wawancara untuk memperdalam mengapa mahasiswa melakukan kecurangan. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan tindak kecurangan akademik yang dilakukan oleh mahasiswa yang sudah dan yang belum menempuh matakuliah Forensic Accounting and Fraud Examination. Alasan mahasiswa melakukan kecurangan karena belum siap dengan materi yang diujikan, dosen belum menjelaskan materi dengan baik, kurangnya pengawasan dan sanksi yang ketat terhadap perilaku kecurangan, adanya tekanan untuk mendapat nilai yang baik agar lulus matakuliah, adanya kesibukan di luar perkuliahan, serta tidak ingin membuat orang tua kecewa karena mendapat nilai yang kurang memuaskan. Kemudian, matakuliah yang sering membuat mahasiswa melakukan kecurangan adalah matakuliah prasyarat serta matakuliah keahlian akuntansi.
English Abstract
This research is aimed to analyze whether there are differences in the intensity of academic fraud among students who have and have not taken the Forensic Accounting and Fraud Examination course, and to explore the reasons students commit fraud and the courses that are prone to academic fraud. The method for this research is mixed-method with sequential explanatory models. The researcher obtained 160 respondents and 7 informants as undergraduate students majoring in accounting from the 2014, 2015, 2016, and 2017 cohorts. The researcher used the Mann-Whitney test for hypothesis testing, and conducted interviews to find out the reason why students cheated. The results showed that there were no differences in the intensity of academic fraud commited by students who had and had not attended the Forensic Accounting and Fraud Examination course. The reason students still cheat are unpreparedness for the material being tested, poor explanation of materials by lecturers, lack of supervision and strict sanctions of fraudulent behavior, pressure to get good grades to pass the course, other activities outside the classroom, and not wanting to disappoint parents due to low grades. The subjects for which students commit fraud are prerequisite subjects and accounting skill subjects.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/172/051903651 |
| Uncontrolled Keywords: | Kecurangan akademik, Forensic Accounting and Fraud Examination, Academic fraud, Forensic Accounting and Fraud Examination |
| Subjects: | 300 Social sciences > 378 Higher education (Tertiary education) > 378.1 Organization and activities in higher education > 378.19 Guidance, discipline, physical plant, welfare, students, curricula > 378.195 8 Guidance, discipline, physical plant, welfare, students (Specific discipline problems) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 12 Aug 2020 02:40 |
| Last Modified: | 21 Oct 2021 07:40 |
| URI: | http://repository.ub.ac.id/id/eprint/170010 |
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