Analisis Pengaruh Dimensi Fraud Pentagon Dan Komitmen Etika Profesi Terhadap Intensitas Kasus Kecurangan Akademik Mahasiswa

Sitorus, Ima Anggia Paskalina (2021) Analisis Pengaruh Dimensi Fraud Pentagon Dan Komitmen Etika Profesi Terhadap Intensitas Kasus Kecurangan Akademik Mahasiswa. Sarjana thesis, Universitas Brawijaya.

Abstract

"Penelitian ini menguji faktor-faktor yang mempengaruhi intensitas kasus kecurangan akademik mahasiswa menggunakan dimensi Fraud Pentagon dan komitmen etika profesi. Penelitian ini termasuk stratistik deskriptif kuantitatif, serta model regresi penelitian yang digunakan yaitu analisis regresi linear berganda dengan bantuan SPSS 25. Sampel penelitian ini adalah 289 mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya dengan menggunakan teknik Purposive Sampling dalam metode pengambilan sampelnya, serta pengumpulan data primer menggunakan metode survey dengan menyebarkan kuisioner terhadap responden penelitian. Hasil penelitian ini secara simultan menghasilkan bukti empiris bahwa intensitas kasus kecurangan akademik mahasiswa dipengaruhi secara signifikan oleh dimensi Fraud Pentagon dan Komitmen Etika Profesi. Secara parsial, variabel Tekanan, Kesempatan, dan Kemampuan berpengaruh signifikan positif, variabel Komitmen Etika Profesi berpengaruh secara signifikan negatif, serta variabel Rasionalisasi dan Arogansi tidak berpengaruh secara signifikan terhadap intensitas kasus kecurangan akademik mahasiswa.

English Abstract

This study examines the factors affecting the case intensity of students’ academic fraud through Pentagon Fraud Dimension and Profession Ethical Commitment. This study employs quantitative descriptive utilizing multiple linear regression analysis through SPSS 25 software. The samples of 289 undergraduate accounting students of the Faculty of Economics and Business of Universitas Brawijaya are selected through purposive sampling. The primary data are collected through survey by distributing the questionnaires to the respondents. Simultaneously the study results reveal that the Pentagon Fraud dimension and Professional Ethical Commitment have significant effect on the case intensity of the students’ academic fraud. Partially, pressure, opportunity, and competence have a positive significant effect. Professional Ethical Commitment has a negative significant effect, whilst, Rationalization and Competence have no significant effect on the case intensity of students’ academic fraud.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 052102
Uncontrolled Keywords: kecurangan akademik, tekanan, peluang, rasionalisasi, kemampuan, arogansi, komitmen etika profesi.", academic fraud, pressure, opportunity, rationalization, competence, arrogance, professional ethics commitment.
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Unnamed user with username rizky
Date Deposited: 23 Oct 2021 10:04
Last Modified: 25 Feb 2022 04:01
URI: http://repository.ub.ac.id/id/eprint/185547
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IMA ANGGIA PASKALINA SITORUS.pdf
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