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Universitas Kristen Satya Wacana
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Journal : Journal of Economic, Bussines and Accounting (COSTING)

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Determinan Niat Kecurangan Akademik Dengan Menggunakan Fraud Triangle Ika Kristianti; Daffa Dwi Setyawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2194

Abstract

This research was conducted with the aim of examining the variables or factors that could influence the intention of academic cheating in the student environment by using the fraud triangle dimension consisting of pressure, opportunity and rationalization. This research was conducted on students of the undergraduate accounting study program at Salatiga City Universities, which consists of the Christian Satya Wacana Salatiga University, the Salatiga State Islamic Institute, and the AMA Salatiga College of Economics. This research was conducted using the snowball sampling method using quantitative methods, both in data collection and analysis. This study can provide empirical evidence if the opportunity and rationalization variables have a positive effect on students 'academic cheating intentions during this online lecture, besides that it was also found that pressure had a negative effect on students' academic cheating intentions. Keywords : Intentions of Cheating, Triangle Fraud, Pressure, Opurtinity, Rasionalization.
Co-Authors Agastia Fais Fachrizki Agustinus Putra Pamungkas Aloysius Denis Erwin anggi saputra Anis Setianingsih Benedicta Sabat Yusdy Supriyanto Berliana Dara Jati Charita, Nindya Permata Choirul Ummam Al Muhtaromi Chrisna Eliano Mangeka Daffa Dwi Setyawan Deranika Ratna Kristiana Destya Ardi Wijayanti Dewi Yuliyanti Dinda Puri Safitri Edni Olka Pratiwi Efa Mitta Theresia Elika Cuntita Bella Deyena Tiwa Etna Nur Afri Yuyetta Ezra Putri Yufiani Nafara Fadillah Achmad Resandi Felicia A Hadiluwarso Felicia Aurellia Hadiluwarso Felicia Aurellia Hadiluwarso Fella, Fella Fitriyani Fitriyani Gabriella Stefany Grace Phillandros Violetta Grace Phillandros Violetta Grasia Yenta Deruvensi Intiyas Utami Ireina Thesa Shaula Ismail Alfaruqi Jean Stevany Matitaputty Kaleb Gideon Pengharapan Kevin Kezia Amelia Hidayat Kezya Audela Kezya Audela Kezya Audela Krisnawati Kamaseto Tandi Senga Lea Ayu Trihastuti Lenni Yovita Lukas Dwi Febrian Lusiana Lusiana Mahesa Deni Meity Bala Michella Virgiana Tulenan Natasha Steffie M. Pellokila Nathania Carissa Tjahja Pranata Nika Ardian Niko Krisnaryatko Paramita Budirahayu Prastyo, Bagus Dwi Prayoga, Reiner Amos Ivan Putri Natalia Robby Setiawan Salma Faundria Nagari Satrio Bagus Sembodo Sondang Selida Apryastuti Purba Stefi Febrianti Supatmi Theresia, Efa Mitta Tulenan, Michella Virgiana Viona Christalia Nugrahanti Yefta Andi Kus Noegroho Yeterina Widi Nugrahanti Yolanda Christina Rambing