Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Investigasi Dimensi Fraud Pentagon, Integritas dan Religiusitas

Authors

  • Denis Setia Anindi Universitas Muhammadiyah Magelang
  • Anissa Hakim Purwantini Universitas Muhammadiyah Magelang
  • Betari Maharani Universitas Muhammadiyah Magelang

Keywords:

Fraud Pentagon Theory, Integrity, Religiosity, Academic Fraud Behavior

Abstract

Academic fraud is behavior that ignores the values of honesty and existing regulations in order to gain academic benefits. Academic fraud can take the form of cheating, plagiarism, helping friends cheat, and falsifying something related to academics. This study investigates the factors that influence academic fraud behaviour, namely pressure, opportunity, rationalization, ability, arrogance, integrity, and religiosity. The population of this research is accounting students who are registered at Unimma and Untidar. The sampling technique in this study was convenience sampling and obtained a sample of 106 respondents. Hypothesis testing is done by multiple linear analysis. The results indicate that integrity has a negative effect on academic cheating. Meanwhile, pressure, opportunity, rationalization, ability, arrogance, and religiosity have no effect on academic cheating. Integrity is an important key factor to be instilled in every accounting student as an effort to minimize academic fraud behavior.

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Published

2023-03-01