Pengaruh Dimensi Fraud Triangle Terhadap Perilaku Kecurangan Akademik Mahasiswa Pendidikan Akuntansi Universitas Muhammadiyah Surakarta Pada Perkuliahan Daring
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Institusion
Universitas Muhammadiyah Surakarta
Author
Khairunnisa, Nadia Daffa'
-, Drs. Djoko Suwandi, SE., M.Pd
-, Drs. Djoko Suwandi, SE., M.Pd
Subject
H Social Sciences (General)
Datestamp
2022-09-21 06:40:09
Abstract :
The purpose of this study is to find out the effect of dimention of the fraud triangle, including pressure, opportunity, and rationalization on student academic fraud behavior on online learning. he research method used was a quantitative research method by using questionnaire as data collection technique. The population of this study involves the undergraduate students of the Acounting Education of Universitas Muhammadiyah Surakarta batch 2018. The sampling technique used saturated samples, which obtained a sample of 78 students. The gathered data were analyzed by using descriptive statistic and multiple regression analysis. he result of this study showed that Fraud Triangle simultaneously affected academic fraud behavior on online learning. However, variabel of pressure, , and rationalization have an effect on student academic fraud behavior on online learning. Whilst, opportunity have no effect on student academic fraud behavior on online learning. The R square number of 0.367 indicates that 36.7% of academic cheating behavior is explained by the three independent variables in the regression equation, while the rest is explained by variables outside this study. The effective contribution to academic cheating behavior is the pressure variable 12.6%, the opportunity variable is 2%, and the rationalization variable is 23%.
The purpose of this study is to find out the effect of dimention of the fraud triangle, including pressure, opportunity, and rationalization on student academic fraud behavior on online learning. he research method used was a quantitative research method by using questionnaire as data collection technique. The population of this study involves the undergraduate students of the Acounting Education of Universitas Muhammadiyah Surakarta batch 2018. The sampling technique used saturated samples, which obtained a sample of 78 students. The gathered data were analyzed by using descriptive statistic and multiple regression analysis. he result of this study showed that Fraud Triangle simultaneously affected academic fraud behavior on online learning. However, variabel of pressure, , and rationalization have an effect on student academic fraud behavior on online learning. Whilst, opportunity have no effect on student academic fraud behavior on online learning. The R square number of 0.367 indicates that 36.7% of academic cheating behavior is explained by the three independent variables in the regression equation, while the rest is explained by variables outside this study. The effective contribution to academic cheating behavior is the pressure variable 12.6%, the opportunity variable is 2%, and the rationalization variable is 23%.
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