Perilaku Kecurangan Akademik Mahasiswa Akuntansi Dimensi Fraud Triangle

Authors

  • Nur Aini Maqfiroh Universitas Islam Negeri Sunan Ampel Surabaya
  • Anggy Dwi Puspitasari Universitas Islam Negeri Sunan Ampel Surabaya
  • Elisa Mulyono Universitas Islam Negeri Sunan Ampel Surabaya
  • Muhammad Fawwaz Ramadhan
  • Rahmawati Siti Hajar

DOI:

https://doi.org/10.59086/jam.v2i3.381

Keywords:

Kecuranga Akademik, Mahasiswa Akuntansi, Fraud Triangle Theory

Abstract

Kecurangan akademik merupakan tindakan yang melanggar etika dan integritas dalam dunia pendidikan. Penelitian ini bertujuan mengidentifikasi penyebab perilaku kecurangan akademik mahasiswa akuntansi Universitas Islam Negeri Sunan Ampel di suatu perguruan tinggi di Kota Surabaya. Jenis penelitian ini adalah penelitian kualitatif. Data dikumpulkan dengan observasi dan wawancara kepada 4 responden mahasiswa Akuntansi. Berdasarkan hasil dari penelitian dapat disimpulkan tindakan kecurangan akademik mahasiswa disebabkan oleh empat aspek utama yaitu tekanan, peluang, dan rasionalisasi. Seorang mahasiswa tidak melakukan tindak kecurangan akademik apabilai salah satu aspek tidak terpenuhi. Banyaknya kecurangan yang terjadi perlu segera diatasi atau dicegah.

Academic cheating is an act that violates ethics and integrity in the world of education. This research aims to identify the causes of academic cheating behavior of accounting students at Sunan Ampel State Islamic University at a university in the city of Surabaya. This type of research is qualitative research. Data was collected by observation and interviews with 4 Accounting student respondents. Based on the results of the research, it can be concluded that students' academic cheating is caused by four main aspects, namely pressure, opportunity and rationalization. A student does not commit academic fraud if one aspect is not met. The large number of frauds that occur need to be addressed or prevented immediately

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Published

2023-12-29

How to Cite

Aini Maqfiroh, N., Dwi Puspitasari , A., Mulyono, E., Fawwaz Ramadhan, M., & Siti Hajar, R. (2023). Perilaku Kecurangan Akademik Mahasiswa Akuntansi Dimensi Fraud Triangle . Balance : Jurnal Akuntansi Dan Manajemen, 2(3), 139–145. https://doi.org/10.59086/jam.v2i3.381