PERILAKU ACADEMIC FRAUD DARI SUDUT PANDANG FRAUD TRIANGLE DAN IDEALISME DARI PRESPEKTIF ORIENTASI ETIKA PADA MAHASISWA AKUNTANSI DI INDONESIA
Abstract
Academic fraud behavior carried out by students is an important thing to understand and find a solution to the problem. This study aims to examine and analyze academic fraud behavior from a fraud triangle perspective and idealism from an ethical orientation perspective on accounting students in Indonesia. The population of this research is universities that have accounting study programs in the cities of Jakarta, Bandung and Surabaya. The sample of this research is students with undergraduate education, especially accounting study programs at universities domiciled in Jakarta, Bandung and Sutabaya. This research uses quantitative methods by using the type of research conducted with a quantitative approach and data. Data were collected by sending a questionnaire. The number of questionnaires sent was 210 questionnaires and the number that was returned and could be used in this study were 159 questionnaires. The results of this study indicate that: (i) academic pressure (pressure) has a positive effect on academic cheating; (ii) academic opportunities have not effect on academic cheating; (iii) academic rationalization has a positive effect on academic fraud; and (iv) Idealism has a positive effect on academic fraud. Suggestions for future research, that you can use research collections from students of other study programs at high education institutions in Indonesia besides accounting study programs. This research has a contribution for high schools to pay attention to and take precautions against academic fraud committed by students and female students.References
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