Analisis Pengaruh Dimensi Fraud Pentagon Terhadap Perilaku Kecurangan Akademik Mahasiswa Pada Uji Kompetensi

Febriana, Noor Ramadhan (2019) Analisis Pengaruh Dimensi Fraud Pentagon Terhadap Perilaku Kecurangan Akademik Mahasiswa Pada Uji Kompetensi. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memprediksi dan menjelaskan faktor-faktor yang berpengaruh terhadap perilaku kecurangan akademik mahasiswa pada uji kompetensi menggunakan dimensi fraud pentagon yang terdiri dari tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi. Metode pengumpulan data yang digunakan adalah metode survei. Responden penelitian ini adalah 73 mahasiswa akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Metode analisis data menggunakan analisis partial least square dengan bantuan software SmartPLS. Hasil analisis penelitian ini menunjukkan bahwa tekanan, kesempatan, rasionalisasi, dan kemampuan berpengaruh terhadap perilaku kecurangan akademik mahasiswa pada uji kompetensi. Sedangkan, arogansi tidak berpengaruh terhadap perilaku kecurangan akademik mahasiswa pada uji kompetensi. Implikasi dari penelitian ini relevan bagi Jurusan Akuntansi agar memperhatikan faktor tekanan, kesempatan, rasionalisasi, dan kemampuan yang dapat mempengaruhi perilaku kecurangan akademik mahasiswa pada uji kompetensi

English Abstract

This study aims to predict and to explain the factors that influence students academic fraud behavior during the competence exam by using fraud pentagon dimensions which consists of pressure, opportunity, rationalization, capability, and arrogance. This study uses a survey method to collect data. Participants in this study are 73 students of the Department of Accounting of Faculty of Economics and Business, University of Brawijaya. The data of this study were analyzed using partial least square with SmartPLS. The results of this study indicate that pressure, opportunity, rationalization, and capability influence students academic cheating behavior. However, arrogance does not effect them. The implications of this study are relevant to be considered by Accounting Departments. They should pay more attention factor of pressure, opportunity, rationalization, and capability, which can influence students academic fraud behavior during the competence exam.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: SKR/FEB/2019/715/052000858
Uncontrolled Keywords: academic fraud, pressure, opportunity, rationalization, capability, and arrogance.
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: Endang Susworini
Date Deposited: 18 Nov 2020 01:20
Last Modified: 18 Nov 2020 01:20
URI: http://repository.ub.ac.id/id/eprint/178585
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