Pengaruh Fraud Hexagon dan Self Efficacy terhadap Kecurangan Akademik Mahasiswa

  • Aulia Rahmat Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
  • Mia Angelina Setiawan Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Keywords: Accounting Students, Fraud Hexagon, Self Efficacy, Academic Fraud.

Abstract

The goal of this research is to investigate how the Fraud Hexagon and a sense of self-efficacy play a role in academic dishonesty among accounting majors at Universitas Negeri Padang. A total of 69 individuals were used to represent the entire population of S1 accounting students at Universitas Negeri Padang in this study. This study used total sampling as method for collecting sample. This research makes use of primary data in the form of google form-distributed questionnaires. Multiple linear regression analysis was performed in this model study. The findings of this study showed that academic fraud among accounting students at Universitas Negeri Padang was unaffected by factors such as peer pressure, perceived competence, arrogance, collusion, or perceived efficacy. This research, however, was able to show that accounting students at Universitas Negeri Padang commit academic fraud because of opportunities and rationalizations.

References

Achmawati, Mike Nur, and Saiful Anwar. 2022. “The Influence Of Intellectual Intelligence And Academic Self Efficacy On Academic Fraud With Students’ Ethical Attitudes As Moderating Variables.” COSTING : Journal of Economic, Business and Accounting 6(1):264–71.

Affandi, Akhmad, Tito I. .. Rahman Hakim, and Prasetyono Prasetyono. 2022. “Dimensi Fraud Hexagon Dan Spiritualitas Pada Kecurangan Akademik Selama Pembelajaran Daring.” InFestasi 18(1):InPress. doi: 10.21107/infestasi.v18i1.14605.

Agustin, Cindya Rizky, and Fatchan Achyani. 2022. “Pengaruh Dimensi Fraud Hexagon Terhadap Academic Fraud.” Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE) 2(1):295–309.

Ajzen, Icek. 1991. “The Theory of Planned Behavior.” Organizational Behavior and Human Decision Processes 50(2):179–211. doi: 10.1016/0749-5978(91)90020-T.

Ajzen, Icek. 2020. “The Theory of Planned Behavior: Frequently Asked Questions.” Human Behavior and Emerging Technologies 2(4):314–24. doi: 10.1002/hbe2.195.

Albrecht, W. Steve, Chad O. Albrecht, Conan C. Albrecht, and Mark F. Zimbelman. 2012. Fraud Examination. 4th ed. USA: Cengage Learning.

Andayani, Yozi, and Vita Fitria Sari. 2019. “Pengaruh Daya Saing, Gender, Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa.” Jurnal Eksplorasi Akuntansi 1(3):1458–71. doi: 10.24036/jea.v1i3.155.

Apsari, Aprillia Kartika, and Dwi Suhartini. 2021. “Religiosity as Moderating of Accounting Student Academic Fraud with a Hexagon Theory Approach.” Accounting and Finance Studies 1(3):212–31. doi: 10.47153/afs13.1512021.

Artani, Ketut Tri Budi, and I. Wayan Wetra. 2017. “Pengaruh Academic Self Efficacy Dan Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Di Bali.” Jurnal Riset Akuntansi 7(2):123–32.

Ashari, Adnan, Hardjajani TutI, and Arif Karyanta Nugraha. 2010. “Hubungan Antara Persepsi Academic Dishonesty Dan Self Efficacy Dengan Perilaku Academic Dishonesty Pada Mahasiswa (Studi Pada Mahasiswa Psikologi Di Kotamadya Surakarta).” Wacana 2(1):26–58.

Association of Certified Fraud Examiners (ACFE). 2022. “Occupational Fraud 2022: A Report to the Nations.” Association of Certified Fraud Examiners 1–96.

Association of Certified Fraud Examiners Indonesia. 2020. “Survei Fraud Indonesia 2019.” Indonesia Chapter #111 53(9):1–76.

Aziz, M. R., and N. Novianti. 2016. “Analisis Pengaruh Fraud Diamond, Integritas, Dan Religiusitas Terhadap Perilaku Kecurangan Akademik Mahasiswa (Studi Kasus Pada Mahasiswa Akuntansi Konsentra_si Syariah Universitas Brawijaya).” Jurnal Ilmiah Mahasiwa FEB 4(2).

Bandura, Albert. 1977. “Self-Efficacy: Toward a Unifying Theory of Behavioral Change.” Psychological Review 2(4):191–215. doi: 10.1037/0033-295X.84.2.191.

Christiana, Angela, Alvina Kristiani, and Stevanus Pangestu. 2021. “Kecurangan Pembelajaran Daring Pada Awal Pandemi: Dimensi Fraud Pentagon.” Jurnal Pendidikan Akuntansi Indonesia 19(1):66–83. doi: 10.21831/jpai.v19i1.40734.

Dewi, I. Gusti Ayu Ratih Permata, and I. Gede Agung Wira Pertama. 2020. “Fraud Diamond Dan Dampaknya.” Jurnal Ilmiah Akuntansi Dan Bisnis 5(2):27–46.

Fadersair, Kennedy, and Subagyo. 2019. “Perilaku Kecurangan Akademik Mahasiswa Akuntansi : Dimensi Fraud Pentagon (Studi Kasus Pada Mahasiswa Prodi Akuntansi Ukrida).” Jurnal Akuntansi Bisnis 12(2):122–47. doi: 10.30813/jab.v12i2.1786.

Fadri, Nurul, and Muhammad Khafid. 2018. “Peran Kecerdasan Spiritual Memoderasi Pengaruh Dimensi Fraud Diamond Dan Self-Efficacy Terhadap Kecurangan Akademik.” Economic Education Analysis Journal 7(2):430–48.

Fransiska, Iga Septyas, and Helianti Utami. 2019. “Perilaku Kecurangan Akademik Mahasiswa: Perspektif Fraud Diamond Theory.” Jurnal Akuntansi Aktual 6(2):316–23. doi: 10.17977/um004v6i22019p316.

Marks, Jonathan. 2012. “The Mind Behind the Fraudsters Crime: Key Behavioral and Environmental Elements.” Crowe Horwath LLP 1–62.

Naufal, Muhammad Dzaki, and Mimin Nur Aisyah. 2019. “Pengaruh Fraud Triangle, Religiusitas, Dan Self Efficacy Terhadap Perilaku Kecurangan Akademik.” Jurnal Kajian Pendidikan Akuntansi Indonesia (KPAI) 1–14.

Nursani, Rahmalia, and Gugus Irianto. 2014. “Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond.” Jurnal Ilmiah Mahasiwa FEB 2(2):1–21.

Oktarina, Dian. 2021. “Analisis Perspektif Fraud Pentagon Pada Terjadinya Kecurangan Akademik Mahasiswa Akuntansi.” EKONIKA Jurnal Ekonomi Universitas Kadiri 6(2):227. doi: 10.30737/ekonika.v6i2.1450.

Pradia, Fian Rachmad, and Damajanti Kusuma Dewi. 2021. “HUBUNGAN ANTARA SELF-EFFICACY DENGAN ACADEMIC DISHONESTY PADA MAHASISWA Fian Rachmad.” Character: Jurnal Penelitian Psikologi 8(8).

Pudjiastuti, Endang. 2012. “Hubungan ‘Self Efficacy’ Dengan Perilaku Mencontek Mahasiswa Psikologi.” MIMBAR, Jurnal Sosial Dan Pembangunan 28(1):103. doi: 10.29313/mimbar.v28i1.344.

Siddiq, Rahman Faiz, Fatchan Achyani, and Zulfikar. 2017. “Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud.” Seminar Nasional Dan the 4Th Call for Syariah Paper (ISSN 2460-0784):1–14.

Sihombing, Michael, and I. Ketut Budiartha. 2020. “Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud ) Mahasiswa Akuntansi Universitas Udayana.” E-Jurnal Akuntansi 30(2):361. doi: 10.24843/eja.2020.v30.i02.p07.

Sugiyono. 2017. Metode Penelitian Administrasi. Bandung: Alfabeta.

Suharsaputra, Uhar. 2012. “Budaya Korupsi Dan Korupsi Budaya : Tantangan Bagi Dunia Pendidikan.”

Suhartatik. 2017. “Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Dengan Kecerdasan Spiritual Sebagai Moderating (Studi Empiris Pada Mhasiswa Pendidikan Ekonomi-Akuntansi Universitas Negri Semarang).” Skripsi. Semarang: Fakultas Ekonomi Universitas Negeri Semarang 1–130.

Suyatmiko, Wawan Heru. 2021. “Memaknai Turunnya Skor Indeks Persepsi Korupsi Indonesia Tahun 2020.” Integritas 7(1):161–78. doi: 10.32697/integritas.v7i1.717.

Utami, Luh Asih, and I. Made Pradana Adiputra. 2021. “Analisis Pengaruh Dimensi Fraud Crowe Pentagon Terhadap Kecurangan Akademik Mahasiswa Penerima Beasiswa.” Jurnal Ilmiah Akuntansi Dan Humanika 11(2):360–70.

Vousinas, Georgios L. 2019. “Advancing Theory of Fraud: The S.C.O.R.E. Model.” Journal of Financial Crime 26(1):372–81. doi: 10.1108/JFC-12-2017-0128.

Wolfe, David T., and Dana R. Hermanson. 2004. “The Fraud Diamond: Considering The Four Elements of Fraud.” The CPA Journal 74(12):38–42.

Published
2024-02-16