Oliver, Mesakh Jordan and Drs. Ali Djamhuri,, Ak., M.Com., Ph.D. (2021) Analisis Pengaruh Dimensi Fraud Triangle Terhadap Potensi Kecurangan Akademik (Studi Terhadap Mahasiswa S1 Akuntansi Fakultas Ekonomi Bisnis Universitas Brawijaya Angkatan 2017-2019). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan menguji faktor-faktor yang mempengaruhi potensi kecurangan akademik mahasiswa dengan menggunakan dimensi fraud triangle, yaitu tekanan, peluang, dan rasionalisasi. Penelitian ini menggunakan metode kuantitatif dengan mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya angkatan 2017-2019 sebagai sampel penelitian sebanyak 259 mahasiswa. Pengumpulan data primer menggunakan metode survey dengan cara menyebarkan kuesioner berbentuk google form kepada responden penelitian. Hasil penelitian ini memberikan bukti empiris bahwa potensi kecurangan akademik dipengaruhi secara signifikan oleh dimensi fraud triangle. Begitu pula secara parsial variabel tekanan, peluang, dan rasionalisasi berpengaruh signifikan terhadap potensi terjadinya kecurangan akademik di lingkungan Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya terkhusus angkatan 2017-2019.
English Abstract
This study aims to test the factors that affect the potential for academic fraud of students by using the dimensions of fraud triangle, namely pressure, opportunity, and rationalization. This research uses quantitative methods with undergraduate accounting students of the Faculty of Economics and Business, Universitas Brawijaya class of 2017-2019 as a research sample of 259 students. Primary data collection uses survey methods by distributing google form-shaped questionnaires to research respondents. The results of this study provide empirical evidence that the potential for academic fraud is significantly affected by the fraud triangle dimension. Similarly, partially the variables of pressure, opportunity, and rationalization have a significant effect on the potential for academic fraud in the Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, especially the class of 2017-2019
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020428 |
| Uncontrolled Keywords: | potential academic fraud, pressure, opportunity, rationalization, potensi kecurangan akademik, tekanan, peluang, rasionalisasi |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 12 Jul 2022 02:07 |
| Last Modified: | 03 Oct 2024 06:50 |
| URI: | http://repository.ub.ac.id/id/eprint/191896 |
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