Oenunu, Sesarina (2020) Analisis Pengaruh Faktor-Faktor dalam Dimensi Fraud Triangle terhadap Kecurangan Akademik Mahasiswa Fakultas Ekonomi dan Bisnis di Kota Semarang. Other thesis, Universitas Katolik Soegijapranata Semarang.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dimensi fraud triangle (Tekanan, Kesempatan, Rasionalisasi) terhadap kecurangan akademik mahasiswa Fakultas Ekonomi dan Bisnis. Penelitian ini penting dilakukan karna dalam penelitian membahas perilaku mahasiswa yang dikategorikan sebagai tindakan negatif terutama Fakultas Ekonomi dan Bisnis yang lingkup pekerjaannya berkaitan dengan Laporan Keuangan, Pengauditan Laporan Keuangandan kegiatan lainnya yang membutuhkan kejujuran yang tinggi. Data yang diperoleh dengan cara menyebarkan kuesioner kepada 402 orang mahasiswa sebagai sampel yang tersebar pada seluruh Program Studi Fakultas Ekonomi dan Bisnis yang terdapat di 13 Universitas yang terdapat di Kota Semarang, namun data yang dapat diolah sebanyak 440 kuesioner. Data yang terkumpul diolah dan dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa; Tekanan tidak berpengaruh terhadap tindakan kecurangan akademik, Kesempatan tidak berpengaruh terhadap kecurangan akademik, sedangkan rasionalisasi berpengaruh positif terhadap kecurangan akademik. This study aims to determine the effect of the fraud triangle dimensions (Pressure, Opportunity, Rationalization) on academic fraud of students of the Faculty of Economics and Business. This research is important because in this research, it discusses student behavior which is categorized as a negative action, especially the Faculty of Economics and Business whose scope of work is related to Financial Statements, Auditing of Financial Reports and other activities that require high honesty. The data obtained by distributing questionnaires to 402 students as a sample scattered throughout the Faculty of Economics and Business Study Programs at 13 Universities in Semarang City, however, 440 questionnaires can be processed. The collected data were processed and analyzed using multiple linear regression analysis. The results showed that; Pressure has no effect on academic cheating. Opportunity has no effect on academic cheating, while rationalization has a positive effect on academic cheating.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | 600 Technology (Applied sciences) > 650 Management > 657 Accounting |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | ms F. Dewi Retnowati |
| Date Deposited: | 23 Apr 2021 04:17 |
| Last Modified: | 23 Apr 2021 04:17 |
| URI: | http://repository.unika.ac.id/id/eprint/24579 |
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