Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud ) Mahasiswa Akuntansi Universitas Udayana

Abstract

Academic fraud is dishonest behavior committed by individuals in an academic environment in order to obtain their own benefits. This research aims to examine fraud triangle (pressure, opportunity, and rationalization) on the academic fraud of accounting students at Udayana University. The number of samples is 228 people, with the method of puposive sampling, especially non-probability sampling. Data collection is done through google form. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that pressure, opportunity, and rationalization had a positive and significant effect on academic fraud.
 Keywords: Pressure; Opportunity; Rationalization; Academic Fraud.

Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon

“…Hal ini juga ditunjukkan dari hasil kuesioner menunjukkan bahwa responden merasakan tuntukan pembelajaran di kelas lebih ketat terutama saat online learning. Mahasiswa yang memiliki tekanan eksternal (durasi ujian, tingkat kesulitan soal ujian, serta tuntutan dari orang tua) dan internal (pemahaman materi ujian) cenderung melakukan kecurangan akademik (Sihombing & Budiartha, 2020). Sehingga penelitian ini juga sejalan dengan teori fraud pentagon dalam mengidentifikasi faktor-faktor kecurangan.…”

“…Akibatnya, semakin besar kesempatan yang dirasakan mahasiswa ketika online learning maka semakin tinggi pula perilaku kecurangan akademik yang dilakukannya selama menjalani kegiatan akademik. Hasil penelitian ini konsisten dengan penelitian yang telah dilakukan oleh Fransiska & Utami (2019), Winardi et al (2017), Fitriana & Baridwan (2012), Santoso & Yanti (2017), Dephiena (2020), dan Sihombing & Budiartha (2020).…”

Moderation of Extracurricular Activities in Influencing Diamond Fraud on Academic Fraud Behaviour

“…Many studies show that fraud is more likely to occur when a person has incentives (pressure) to commit fraud, weak controls, or oversight is exerted (Wolfe & Hermanson, 2004). Previous studies show that pressure has a positive and significant effect on fraudulent behaviour (Amalia & Nurkhin, 2019;Apriani et al, 2017;Fadri & Khafid, 2018;Munirah & Nurkhin, 2018;Murni & Pratiwi, 2020;Padmayanti et al, 2017;Sihombing & Budiartha, 2020). Pressure has a positive and insignificant effect on academic cheating (Andrianus et al, 2019).…”

“…The fraud diamond theory explains that opportunities will increase fraudulent behaviour. Previous studies show that opportunity positively and significantly affects academic fraud (Alviani et al, 2016;Amalia & Nurkhin, 2019;Hariri et al, 2018;Munirah & Nurkhin, 2018;Padmayanti et al, 2017;Sihombing & Budiartha, 2020). The opportunity positively affects academic cheating (Andayani & Sari, 2019;Boyle et al, 2016;Sintiani et al, 2018).…”

“…The urge to get high grades, but the student is not confident in his academic abilities. Pressure is when someone must commit fraud (Sihombing & Budiartha, 2020). Many studies show that fraud is more likely to occur when a person has incentives (pressure) to commit fraud, weak controls, or oversight is exerted (Wolfe & Hermanson, 2004).…”