Studi Perilaku Ketidakjujuran Akademik Mahasiswa Akuntansi Era Pandemi Covid19 Di Bandar Lampung

Abstract

The objective of this study is to find empirical evidence on the influence of attitudes, subjective norms, and perceived behavioral control on academic dishonesty, such as cheating and plagiarism, by state university students in Bandar Lampung. Specifically, this study was conducted during the COVID19 pandemic era with online classes and exams. Using the framework of The Theory of Planned Behavior (TPB) by Ajzen (1975) and adopted and slightly modified a questionnaire of Harding et al. (2007) and Stone et al. (2010), responses of 83 students from two state universities in Bandar Lampung were analyzed and tested using structural equation model.
 Similar with previous research, this study finds that attitudes, subjective norms and perceived behavioral control influence students’ intention to perform academic dishonesty confirming the TPB. Online classes and exams conducted during COVID19 pandemic, which are included as indicators in perceived behavioral control variable is found to have a positive correlation with the intention to academic dishonesty

Faktor Apa Sajakah Yang Mempengaruhi Pemahaman Standar Akuntansi Keuangan Pada Implementasi Kurikulum Merdeka?

“…Lebih jauh penelitian Sudirman, et al (2021) menyatakan edukasi akuntansi dapat mempengaruhi pemahaman standar akuntansi keuangan dan berimbas pada kepatuhan wajib pajak. Dalam masa covid, pembelajaran daring dapat mempengaruhi perilaku mahasiswa dalam proses belajar hingga saat ujian (Sarumpaet, 2022). Penelitian Raza, et al (2022) memperoleh hasil bahwa edukasi berpengaruh positif signifikan terhadap implementasi SAK.…”

Islamic Religiosity and Perceived Behavioral Control on Academic Cheating

“…Research by Hamdani et al (2022) shows that students' religiosity level is a factor in their inclination to engage in academic fraud. Apart from Islamic religiosity, perceived behavioral control also influences students' academic cheating behavior (Sarumpaet, 2022). Students often cheat when they feel an opportunity to cheat (Billly et al, 2019).…”