Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia

Savilia, Lisa; Laily, Nujmatul

doi:10.26675/jabe.v5i1.12569

Cited by 1 publication

(1 citation statement)

References 25 publications

(82 reference statements)

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“…The results of this test are consistent with the results of research by Savilia dan Laily (2020), Haziq et al (2021), andJereb et al (2018), which stated that pressure (both internal and external) affects a person's tendency to commit academic fraud. More pressure leads to a more significant tendency to commit academic fraud (Savilia & Laily, 2020). In addition, the results of this test are also in line with the FST (Fraud Scale Theory) developed by Albrecht et al (1984), which states that situational pressure is one of the elements that trigger fraud.…”

Section: Total Average Situational Pressuresupporting

confidence: 85%

The Effect of Self-Control and Situational Pressure on the Tendency to Commit Academic Fraud

Hadiluwarso

Kristianti²

2022

JAP

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ABSTRACTTThe spread of the Covid-19 virus in Indonesia in early 2020 changed the form of learning at various levels of education. Initially, learning is done face-to-face, then replaced with online learning (e-learning). It leads to a change in pressure that triggers an increase in the number of academic frauds. However, other elements, such as a person’s level of self-control, can play a role in academic fraud. Therefore, this study aimed to determine how situational pressures and self-control affected the propensity for academic fraud. The study used a 2x2 factorial experimental design with a sample of 80 students. According to the study’s findings, a person’s ability to self-control affects their propensity to cheat in exams. Second, situational pressures affect the propensity to commit academic fraud. Third, neither self-control nor situational stress is related to the tendency to commit academic fraud. ABSTRAKSejak terjadi penyebaran virus Covid-19 di Indonesia pada awal 2020 lalu, terjadi perubahan bentuk pembelajaran di berbagai jenjang pendidikan. Semula pembelajaran dilakukan secara tatap muka, kemudian digantikan dengan pembelajaran secara daring (e-learning). Hal tersebut menyebabkan terjadinya perubahan tekanan yang memicu peningkatan angka kecurangan akademik. Namun, terdapat faktor lain yang turut menimbulkan tindakan kecurangan akademik, yaitu tingkat kontrol diri yang dimiliki seseorang. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kontrol diri dan tekanan situasional terhadap tendensi untuk melakukan kecurangan akademik. Penelitian ini menggunakan desain eksperimen faktorial 2x2 dengan sampel sebanyak 80 mahasiswa. Berdasarkan hasil penelitian ini, diketahui bahwa: perbedaan tingkat kontrol diri seseorang mempengaruhi tendensi untuk melakukan kecurangan akademik; kehadiran tekanan situasional berpengaruh terhadap tendensi untuk melakukan kecurangan akademik; tidak terdapat hubungan antara kontrol diri dan tekanan situasional terhadap tendensi untuk melakukan kecurangan akademik.

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Section: Total Average Situational Pressuresupporting

confidence: 85%