Pengaruh Dimensi Fraud Crowe Pentagon Terhadap Kecurangan Akademik Mahasiswa Pengaruh Dimensi Fraud Crowe Pentagon Terhadap Kecurangan Akademik Mahasiswa
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Dec 1, 2023
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Abstract
The purpose of this study was to determine how aspects of the Fraud Crowe Pentagon affect academic fraud among students. The sample in this study were undergraduate accounting students of the Faculty of Economics and Business, Bengkulu University. The sampling technique used was purposive sampling, with criteria including undergraduate accounting students who are still active, registered at Bengkulu University, accounting students who have taken behavioral accounting and auditing I and II courses, and accounting students in semesters 5, 7, and 9. The sample used was 100 participants obtained by distributing questionnaires via Google Form. SmartPLS 4 is the analysis tool used in this study. The results of this study indicate that fraud is not influenced by pressure, rationalization, competence, or arrogance, but is influenced by opportunity. Opportunity has a positive and significant effect of 0.001 on academic fraud of undergraduate accounting students at Bengkulu University.
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SipayungY. (2023). Pengaruh Dimensi Fraud Crowe Pentagon Terhadap Kecurangan Akademik Mahasiswa. Reslaj : Religion Education Social Laa Roiba Journal, 6(3), 1723 -1736. https://doi.org/10.47467/reslaj.v6i3.5659
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References
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Priyastiwi, Sriwidharmanely, & Abdul Halim. (2023). The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning. Jurnal Akuntansi, 13(3), 229–243. https://doi.org/10.33369/jakuntansi.13.3.229-243
Purnamasari, D., & Irianti, G. (n.d.). Kecurangan Akademik Mahasiswa Pada Saat Ujian Dan Metode Pencegahannya. 2014.
Santoso, D., & Yanti, H. B. (2017). Pengaruh Perilaku Tidak Jujur Dan Kompetensi Moral Terhadap Kecurangan Akademik (Academic Fraud) Mahasiswa Akuntansi. Media Riset Akuntansi, Auditing & Informasi, 15(1), 1–16. https://doi.org/10.25105/mraai.v15i1.1645
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2017). Treating unobserved heterogeneity in PLS-SEM: A multi-method approach. Partial Least Squares Path Modeling: Basic Concepts, Methodological Issues and Applications, 197–217.
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
Surantha, E. (2022). Love Of Money, Organizational Commitment, Leadership Morale, Work Environment and Religious Beliefs on Fraud Intention A Study on Bank Bengkulu Employees. Jurnal Akuntansi, 12(3), 254–269. https://doi.org/10.33369/jakuntansi.12.3.254-269
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Tuanakotta, T. M. (2013). Berpikir kritis dalam Auditing.
Utami, L. A., & Adiputra, I. M. P. (2021). Analisis Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Penerima Beasiswa. Jurnal Ilmiah Akuntansi Dan Humanika, 11(2), 360–370.
ACFE. (2019). Association of Certified Fraud Examiners (ACFE) Indonesia Chapter. (2019). Indonesia’s 2019 Fraud Survey. Acfe Indonesia, 72.
Alfian, N., Rahayu, R. P., & Rahayu, R. P. (2021). Pengaruh Fraud Pentagon Terhadap Perilaku Kecurangan Akademik. Aktiva : Jurnal Akuntansi Dan Investasi, 6(1), 60. https://doi.org/10.53712/aktiva.v6i1.1130
Anindi, D. S., Purwantini, A. H., & Maharani, B. (2022). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Investigasi Dimensi Fraud Pentagon, Integritas dan Religiusitas. Bilancia : Jurnal Ilmiah Akuntansi, 6(1).
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.
Cushman, F. (2020). Rationalization is rational. Behavioral and Brain Sciences, 1. https://doi.org/10.1017/S0140525X19001730
Fadersair, K., & Subagyo, S. (2019). Perilaku Kecurangan Akademik Mahasiswa Akuntansi : Dimensi Fraud Pentagon (Studi Kasus Pada Mahasiswa Prodi Akuntansi Ukrida). Jurnal Akuntansi Bisnis, 12(2), 122–147. https://doi.org/10.30813/jab.v12i2.1786
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Yogyakarta: Universitas Diponegoro. Edisi 9). Semarang: Badan Penerbit Universitas Diponegoro, 490.
Halimatusyadiah, H., & Nugraha, A. (2019). IDENTIFIKASI TINGKAT KECURANGAN AKADEMIK DI LINGKUNGAN PERGURUAN TINGGI (Studi Pada Fakultas Ekonomi dan Bisnis Universitas Bengkulu). Jurnal Akuntansi, 7(2), 35–52. https://doi.org/10.33369/j.akuntansi.7.2.35-52
Hendra, Y. S., & Deviani, D. (2022). Plagiarisme Mahasiswa Akuntansi: Dimensi Fraud Pentagon. Jurnal Eksplorasi Akuntansi, 4(4), 833–845. https://doi.org/10.24036/jea.v4i4.635
Indrawati, G. A. P. S., Purnamawati, I. G. A., & Tunggaatmadja, A. wikrama. (2017). Pengaruh Greed , Opportunity , Need , Exposure Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa Akuntansi Program S1 Negeri Di Bali. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–11.
Irwansyah, I., & Syufriadi, B. (2019). Pengaruh Efektivitas Pengendalian Internal, Kesesuain Kompensasi, Moralitas Manajemen, Ketaatan Aturan Akuntansi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Akuntansi, 8(2), 89–100. https://doi.org/10.33369/j.akuntansi.8.2.89-100
Muhsin, . K., & Nurkhin, A. (2018). What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective. KnE Social Sciences, 3(10), 154. https://doi.org/10.18502/kss.v3i10.3126
Munirah, A., & Nurkhin, A. (2018). Pengaruh Faktor-Faktor Fraud Diamond dan Gone Theory Terhadap Kecurangan Akademik. Economic Education Analysis Journal, 7(1), 120–139. https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/22862/10783
Natalia, L., & Coryanata, I. (2019). Pengaruh Penerapan Pengendalian Internal, Komitmen Organisasi Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Pada Perusahaan Pembiayaan Kota Bengkulu. Jurnal Akuntansi, 8(3), 135–144. https://doi.org/10.33369/j.akuntansi.8.3.135-144
Oktarina, D. (2021). Analisis Perspektif Fraud Pentagon pada Terjadinya Kecurangan Akademik Mahasiswa Akuntansi. EKONIKA Jurnal Ekonomi Universitas Kadiri, 6(2), 227. https://doi.org/10.30737/ekonika.v6i2.1450
Pertama, I. G. A. W., & Anggiriawan, I. P. B. (2022). Analisis Faktor-Faktor yang Mendasari Perilaku Kecurangan Akademik. EKONIKA : Jurnal Ekonomi Universitas Kadiri, 7(2), 184. https://doi.org/10.30737/ekonika.v7i2.2826
Pramudyastuti, O. L., Fatimah, A. N., & Wilujeng, D. S. (2020). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Investigasi Dimensi Fraud Diamond. Journal of Economic, Management, Accounting and Technology, 3(2), 147–153.
Priyastiwi, Sriwidharmanely, & Abdul Halim. (2023). The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning. Jurnal Akuntansi, 13(3), 229–243. https://doi.org/10.33369/jakuntansi.13.3.229-243
Purnamasari, D., & Irianti, G. (n.d.). Kecurangan Akademik Mahasiswa Pada Saat Ujian Dan Metode Pencegahannya. 2014.
Santoso, D., & Yanti, H. B. (2017). Pengaruh Perilaku Tidak Jujur Dan Kompetensi Moral Terhadap Kecurangan Akademik (Academic Fraud) Mahasiswa Akuntansi. Media Riset Akuntansi, Auditing & Informasi, 15(1), 1–16. https://doi.org/10.25105/mraai.v15i1.1645
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2017). Treating unobserved heterogeneity in PLS-SEM: A multi-method approach. Partial Least Squares Path Modeling: Basic Concepts, Methodological Issues and Applications, 197–217.
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
Surantha, E. (2022). Love Of Money, Organizational Commitment, Leadership Morale, Work Environment and Religious Beliefs on Fraud Intention A Study on Bank Bengkulu Employees. Jurnal Akuntansi, 12(3), 254–269. https://doi.org/10.33369/jakuntansi.12.3.254-269
Suryanto, T., & Ridwansyah, R. (2016). The Shariah financial accounting standards: How they prevent fraud in Islamic Banking. um.edu.mt. https://www.um.edu.mt/library/oar/handle/123456789/29617
Tuanakotta, T. M. (2013). Berpikir kritis dalam Auditing.
Utami, L. A., & Adiputra, I. M. P. (2021). Analisis Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Penerima Beasiswa. Jurnal Ilmiah Akuntansi Dan Humanika, 11(2), 360–370.