Determinan Pressure, Opportunity, Rationalization, Gender, dan Religiusitas terhadap Kecurangan Akademik pada saat Pembelajaran Hybrid

Authors

  • Adelia Asma Universitas Muhammadiyah Sidoarjo
  • Sarwenda Biduri Universitas Muhammadiyah Sidoarjo

DOI:

https://doi.org/10.47134/innovative.v2i4.7

Keywords:

academic fraud, fraud triangle, gender, religiosity

Abstract

Academic cheating is an increasing problem in hybrid learning. Studies that focus on the factors that cause academic cheating have been carried out, but the research results are inconsistent. The aim of the study is to find the consistency of the factors that influence academic cheating, especially the fraud triangle. This research method uses a quantitative approach. Partial t-test data analysis technique is used to test hypotheses on IBM SPSS software version 26. The research subjects were accounting students at the Muhammadiyah University of Sidoarjo class of 2018, totaling 73 respondents. In determining the research sample, this study used simple random sampling technique and the number of samples is determined with Slovin formula. This study shows the variables that influence, namely the opportunity, rationalization, and religiosity variables that affect academic cheating during hybrid learning. Meanwhile, pressure and gender variables have no effect on academic cheating during hybrid learning.

References

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211. DOI: https://doi.org/10.1016/0749-5978(91)90020-T

Andayani, Y., & Sari, F. V. (2019). Pengaruh Daya Saing, Gender, Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Negeri Padang). Jurnal Eksplorasi Akuntansi, 1(3), 1458–1471. DOI: https://doi.org/10.24036/jea.v1i3.155

Anggraeni, R. N., & Wahba. (2020). The Role of Verbal and Non Verbal Sales Promotion Girl Cigarette on Consumer Buying Interest. Jurnal Sinar Manajemen, 7(1), 17–21. DOI: https://doi.org/10.56338/jsm.v7i1.1095

Anitha, P., & Sundaram, S. (2021). Prevalence, Types, and Reasons for Academic Dishonesty among College Students. Journal of Studies in Social Sciences and Humanities, 7(1), 1–14.

Artani, K. T. B., & Wetra, I. W. (2017). Pengaruh Academic Self-Efficacy Dan Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Di Bali. Jurnal Riset Akuntansi JUARA, 7(2), 123–132.

Biduri, S. (2018). Apakah Theory Planned of Behaviour Dapat Mempengaruhi Perilaku Academic Fraud? Journal Of Accounting Science, 2(2). DOI: https://doi.org/10.21070/jas.v2i2.2097

Bintoro, W., Purwanto, E., & Noviyani, D. I. (2015). Hubungan Self-Regulated Learning dengan Kecurangan Akademik Mahasiswa. Educational Psychology Journal, 2(1), 65–72.

Christiana, A., Kristiani, A., & Pangestu, S. (2021). Kecurangan Pembelajaran Daring pada Awal Pandemi COVID-19: Dimensi Fraud Pentagon. Pendidikan Akuntansi Indonesia, 19(1), 66–83. DOI: https://doi.org/10.21831/jpai.v19i1.40734

Dewi, I. G. A. R. P., & Pertama, I. G. A. W. (2020). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Investigasi Dimensi Fraud Diamond. JIA (Jurnal Ilmiah Akuntansi), 5(2), 221–231. https://doi.org/10.32500/jematech.v3i2.1301 DOI: https://doi.org/10.32500/jematech.v3i2.1301

Evelyn. (2021). The Effect of Pressure, Rationalization, Religiosity on Academic Fraud Behavior. International Journal of Economic, Business and Accounting Research (IJEBAR), 5(2), 485–498.

Fadersair, K., & Subagyo. (2019). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Pentagon (Studi Kasus pada Mahasiswa Prodi Akuntansi UKRIDA). Jurnal Akuntansi Bisnis, 12(2), 122–147. DOI: https://doi.org/10.30813/jab.v12i2.1786

Fadlilah, S. F. A. (2017). Analisis Faktor-Faktor Kecurangan Akademis Mahasiswa Pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta Skripsi. DOI: https://doi.org/10.24036/jmpe.v1i1.4738

Fauzan, N. A., & Novianti, N. (2021). Analisis Pengaruh Teori Fraud Pentagon dan Efikasi Diri Terhadap Kecurangan Akademik Mahasiswa pada Pembelajaran Daring. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 9(2), 1–16.

Hayati, R. A. (2019). Efikasi Diri dan Kecurangan Akademik pada Siswa SMA.

Ikbal, M. (2016). Deteksi Dini Perilaku Koruptif Melalui Analisis Perilaku Menyontek (Cheating) Pada Mahasiswa Akuntansi. Journal of Accounting and Business Education, 2(1). DOI: https://doi.org/10.26675/jabe.v2i1.6047

Indrawati, N., & Tasni, N. (2016). Analisis Kemampuan Pemecahan Masalah Berdasarkan Tingkat Kompleksitas Masalah dan Perbedaan Gender. SAINTIFIK, 2. DOI: https://doi.org/10.31605/saintifik.v2i1.92

Juliardi, D., Agung Sudarto, T., & Taufiqi, R. (2021). Fraud triangle, misuse of information technology, and student integrity toward the academic cheating of UM student during the pandemic Covid-19. International Journal of Research in Business and Social Science, 10(6), 329–339. https://doi.org/10.20525/ijrbs.v10i6.1343 DOI: https://doi.org/10.20525/ijrbs.v10i6.1343

Nisa, C., & Fitriasari, P. (2021). Tingkat Religiusitas Terhadap Kecurangan Akademik Pada Mahasiswa Akuntansi di Sekolah Tinggi Ilmu Ekonomi (Stie) Madani Balikpapan Chairun. Jurnal Akuntansi Manajemen Madani, 7(1). DOI: https://doi.org/10.51882/jamm.v7i1.21

Nusron, L. A., & Sari, R. T. (2020). Pengaruh Fraud Diamond dan Religiusitas terhadap Kecurangan Akademik Mahasiswa Akuntansi. Telaah Bisnis, 21(2), 79. https://doi.org/10.35917/tb.v21i2.173 DOI: https://doi.org/10.35917/tb.v21i2.173

Oktavia, A. D., Rahman, A., & Mahsina. (2021). Pengaruh Faktor-faktor Fraud Triangle terhadap Perilaku Kecurangan Akademik (Studi pada Mahasiswa S1 Akuntansi di Surabaya). Equity: Jurnal Akuntansi, 2(1), 70–81. https://doi.org/10.46821/equity.v1i1.200 DOI: https://doi.org/10.46821/equity.v2i1.200

Ridhayana, R., Ansar, R., & Mahdi, S. A. H. (2018). Pengaruh Fraud Triangle Dan Tingkat Religiusitas Terhadap Perilaku Kecurangan Akademik (Studi Pada Mahasiswa S-1 Universitas Khairun). Jurnal Riset Akuntansi JUARA, 5(2), 112–121.

Saldina, M. F., Sudarma, A., & Suherman, A. (2021). Analisis pengaruh fraud triangle terhadap perilaku kecurangan akademik mahasiswa akuntansi dengan self-efficacy sebagai variabel moderasi. Competitive Jurnal Akuntansi Dan Keuangan, 5(1), 194–204.

Sihombing, M., & Budiartha, I. K. (2020). Analisis pengaruh fraud triangle terhadap kecurangan akademik (Academic Fraud) mahasiswa akuntansi universitas udayana. E-Jurnal Akuntansi, 30(2), 361. https://doi.org/10.24843/eja.2020.v30.i02.p07 DOI: https://doi.org/10.24843/EJA.2020.v30.i02.p07

Siregar, N. S., & Kamal, M. (2021). Analisis Pengaruh Fraud Diamond dan Religiusitas Terhadap Kecurangan Akademik (Academic Fraud) : Studi Pada Mahasiswa Akuntansi Universitas Syiah Kuala Disaat Pembelajaran Jarak Jauh (PJJ). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 6(2), 150–161. http://jim.unsyiah.ac.id/EKA/article/view/18542/pdf

Sugiyono. (2016). Metode penelitian kuantitatif, kualitatif, dan r&d. CV. ALFABETA.

Tuanakotta, T. M. (2012). Akuntansi forensik dan audit investigastif (Dua). Salemba Empat.

Verawati, & Desprayoga. (2019). SOLUSI PEMBELAJARAN 4.0: HYBRID LEARNING.

Widianto, A., & Sari, Y. P. (2017). Deteksi Kecurangan Akademik pada Mahasiswa D III Akuntansi Politeknik Harapan Bersama Tegal dengan Model Fraud Triangle. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 2(1), 29–37. DOI: https://doi.org/10.32486/aksi.v1i1.93

Downloads

Published

2023-10-02

How to Cite

Asma, A. ., & Biduri, S. (2023). Determinan Pressure, Opportunity, Rationalization, Gender, dan Religiusitas terhadap Kecurangan Akademik pada saat Pembelajaran Hybrid. Innovative Technologica: Methodical Research Journal, 2(4), 12. https://doi.org/10.47134/innovative.v2i4.7

Issue

Section

Articles