Analisis Pengaruh Dimensi Fraud Diamond terhadap Perilaku Kecurangan Akademik Mahasiswa Pendidikan Akuntansi UNNES

Nurkhin, Ahmad; Fachrurrozie, Fachrurrozie

doi:10.30596/liabilities.v1i1.2026

Cited by 16 publications

(30 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…This research is a replication of the research conducted by Murdiansyah et al [16] and Nurkhin and Fachrurozi [17]. Research that has the same purpose is to find out indications of academic fraud with diamond fraud theory.…”

Section: Research Conducted By Susanti and Lestarimentioning

confidence: 71%

“…According to ACFE, fraud is a misleading act carried out by a person or entity who knows that such action can result in harm to an individual or organization [16]. Academic fraud is an attempt to take someone else's job, give, and get help illegally to make a profit [10].…”

Section: Theoretical Review 21 Academic Fraudmentioning

confidence: 99%

“…Academic fraud behavior is a variety of dishonest behavior that students are forced to do to get good grades in ways that violate the rules, both implied and explicit. Academic fraud behavior is measured by two main indicators, namely cheating and wrong cooperation [16]. According to ACFE, fraud is a misleading act carried out by a person or entity who knows that such action can result in harm to an individual or organization [19].…”

Section: Theoretical Review 21 Academic Fraudmentioning

confidence: 99%

See 2 more Smart Citations

Academic Fraud in Online System during the COVID-19 Pandemic: Evidence from Lampung - Indonesia

Purwatmiasih

Sudrajat

Oktavia

2021

AJEBA

View full text Add to dashboard Cite

This study aims to find indications of academic fraud in the implementation of final semester assessment online from the perspective of diamond fraud theory consisting of four dimensions; pressure, opportunity, rationalization, and capability. This quantitative study with a questionnaire created with Microsoft Form to collect the required data. This research was conducted in Lampung Tengah on December 14, 2020, from 07.30 to 15.00 WIB using the Microsoft Form questionnaire. The number of samples in this study was 81. Respondents in this study were 3 vocational high school students in Lampung Tengah Regency who participated in the final semester assessment online. The data obtained is processed using the line analysis method with Smart PLS 3.3.2 software. The results showed that pressures and opportunities have no significant effect on academic cheating in the implementation of final semester assessment online. While rationalization and positive ability have a significant effect on academic cheating in the assessment of the final semester online. In addition to the impact of academic fraud, the results of this study provide solutions to reduce the occurrence of academic fraud in Vocational High School students conducted online.

show abstract

Section: Research Conducted By Susanti and Lestarimentioning

confidence: 71%

Section: Theoretical Review 21 Academic Fraudmentioning

confidence: 99%

Section: Theoretical Review 21 Academic Fraudmentioning

confidence: 99%

See 1 more Smart Citation

Academic Fraud in Online System during the COVID-19 Pandemic: Evidence from Lampung - Indonesia

Purwatmiasih

Sudrajat

Oktavia

2021

AJEBA

View full text Add to dashboard Cite

show abstract

“…Penelitian Nurkhin (2018) pun menunjukkan hasil penelitian yang berbeda. Penelitian dilakukan pada mahasiswa Pendidikan Akuntansi FE UNNES angkatan 2016.…”

Section: Pendahuluanunclassified

“…Namun hasil ini sesuai dengan penelitian Budiman (2018) yang menyatakan bahwa mahasiswa tidak merasa adanya kesempatan untuk berbuat curang karena adanya pengawasan yang ketat saat ujian, ketegasan sanksi, dan mahasiswa tidak dapat memilih sendiri kursi saat ujian. Begitu juga dengan penelitian Nurkhin et al, (2018), yang menyatakan bahwa mahasiswa tidak akan melakukan kecurangan walaupun dosen pengawas tidak melakukan pengawasan dengan baik. Oleh karena itu penelitian ini tidak dapat membuktikan teori Fraud Diamond yang dikemukakan oleh Wolfe dan Hermanson (2004) maupun teori Fraud Triangle oleh Cressey (1953, yang menyatakan bahwa kesempatan dapat mempengaruhi perilaku kecurangan.…”

Section: Diskusiunclassified

Kecurangan Akademik Pada Mahasiswa Akuntansi Berdasarkan Perspektif Fraud Diamond

Billy¹,

Andrianus²,

Yuliati³

et al. 2019

ekspansi

View full text Add to dashboard Cite

The purpose of this research is to examine which factors that drive students especially that majoring in accounting, commit academic dishonesty based on fraud diamond theory and refers to (Sabli, Hamid, Haron, & Wahab, 2018) research. Based on all initial research, we can see that there are many inconsistent results from many universities. The sampling method that we use for this research is purposive sampling using questionnaires. The object of this research is Undergraduate Accounting Student from one of the Public University in Tangerang (XYZ) from the second to the eighth semester (2015-2018 batch), within the total of 260 respondents. Those data samples are processed with Structural Equation Model (SEM). The result of this research shows that only rationalization has positive significant correlation to academic dishonesty. The model of this research is proven to fulfill the goodness-of-fit, unidimensionality, and reliability standard. The result is adequate to provide input about the importance of maintaining integrity, especially because most of these students will become an accountant in the future. Keywords: Fraud diamond, academic dishonesty, accounting student

show abstract

Spirituality in Cheating Behavior: Evidence from Accounting Department Online Learning

Affandi,

Hakim,

Prasetyono

2022

aciel

View full text Add to dashboard Cite

COVID19 has penetrated into the joints of people's lives in the world. It shifts how society lives as a whole and learning process is one of the aspects that practically changed. Conventional learning switches over to online learning and as the consequences academic fraud behavior soaring. This paper aims to provide empirical evidence regarding the effect of pressure, capability, opportunity, rationalization and moderation effect of spirituality to academic fraud during online learning. This research is held in University of Trunojoyo Madura specifically accounting department. The subject of this study is college student in accounting department. Data obtained from deployment of online questionnaire, is processed with statistical tool namely SPSS. From the result it can be concluded that pressure, capability andopportunity positively and significantly affect academic fraud during online learning but rationalization not. In contrast, spirituality as independent and moderating variable not significantly affect academic fraud during online learning. The findings support fraud diamond theory partly but not social cognitive theory. This study offers some valuable knowledge, first the factor in fraud diamond theory such as pressure, capability, opportunity indeed enforce student to cheating. Second, spirituality is not negating academic fraud, so it gives insight to lecturer to improve the system in assignment and exam because student always tend to cheat when there is opportunity

show abstract

Analisis Pengaruh Dimensi Fraud Diamond terhadap Perilaku Kecurangan Akademik Mahasiswa Pendidikan Akuntansi UNNES

Cited by 16 publications

References 0 publications

Academic Fraud in Online System during the COVID-19 Pandemic: Evidence from Lampung - Indonesia

Academic Fraud in Online System during the COVID-19 Pandemic: Evidence from Lampung - Indonesia

Kecurangan Akademik Pada Mahasiswa Akuntansi Berdasarkan Perspektif Fraud Diamond

Spirituality in Cheating Behavior: Evidence from Accounting Department Online Learning

Contact Info

Product

Resources

About