FAKTOR FRAUD TRIANGLE DAN SOSIAL YANG MEMPENGARUHI CHEATING ONLINE PADA MAHASISWA AKUNTANSI
DOI:
https://doi.org/10.26418/jaakfe.v13i1.81208Keywords:
Faktor Triangle behaviour, Faktor Sosial, Niat Mencontek, Prilaku MencontekAbstract
Penelitian ini bertujuan untuk menganalisis Faktor-faktor yang mempengaruhi Cheating Online terhadap Niat mencontek dan Prilaku mencontek. Faktor Triangle Behaviour adalah tekanan, kesempatan dan rasionalisasi dan Faktor Sosial yaitu Kepercayaan Sosial dan Norma Sosial. Data yang digunakan diambil dari 226 kuesioner yang didistribusikan di Fakultas Ekonomi jurusan akuntansi Universitas tanjungpura.
Pengujian hipotesis dalam penelitian ini menggunakan model Structural Equation Model (SEM) dengan WarpPLS 7.0. Hasil penelitian ini menemukan bahwa faktor triangle behaviour yaitu tekanan, kesempatan, rasionalisasi dan faktor social yaitu kepercayaan social dan norma social berpengaruh terhadap niat mencontek dan perilaku mencontek.
References
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Albrecht, W.S., Howe, K.R., & Romney, M.B. (1984). Deterring fraud: The internal auditor's perspective: Inst of Internal Auditors.
Albrecht, W. Steve et. all (2012). Fraud Examination. South Western: Cengage Learning. -Book
Arnab, R., & Cobo, B. (2020). Variance jack-knife estimation for randomized response surveys: A simulation study and an application to explore cheating in exams and bullying. Computational and Mathematical Methods, 2(3), e1073.
Becker, D.A., Connolly, J., Lentz, P., & Morrison, J. (2006). Using the business fraud triangle to predict academic dishonesty among business students. Academy of Educational Leadership Journal, 10(1), 37.
Bilen, E., & Matros, A. (2021). Online cheating amid COVID-19. Journal of Economic Behavior Organization, 182, 196-211.
Brothen, T., & Peterson, G. (2012). Online exam cheating: A natural experiment. International Journal of Instructional Technology and Distance Learning, 9(2), 15-20.
Bucciol, A., Cicognani, S., & Montinari, N. (2020). Cheating in university exams: The relevance of social factors. International Review of Economics, 67(3), 319-338.
Burke, D. D., & Sanney, K. J. (2018). Applying the fraud triangle to higher education: Ethical implications. Journal of Legal Studies Education, 35(1), 5-43.
Chen, Y., & He, W. (2013). Security risks and protection in online learning: A survey. The International Review of Research in Open and Distributed Learning, 14(5), 107-127.
Chirumamilla, A., Sindre, G., & Nguyen-Duc, A. (2020). Cheating in e-exams and paper exams: The perceptions of engineering students and teachers in Norway. Assessment & Evaluation in Higher Education, 1-18.
Choo, F., & Tan, K. (2008). The effect of fraud triangle factors on students’ cheating behaviors. Advances in Accounting Education, 9, 205-220.
Connolly, J., Lentz, P., & Morrison, J. (2006). Using the business fraud triangle to predict academic dishonesty among business students. Academy of Educational Leadership Journal, 10(1), 37-54.
Djajadikerta, H. and Susan, M. (2020) ‘The Determinants of Students’ Intention to Conduct Fraud on Assignments and Examinations’, Review of Integrative Business and Economics Research, 9(1), pp. 119–124. Available at: https://search.proquest.com/docview/2303158097?accountid=17242.
Dobson, J.L. (2008). The use of formative online quizzes to enhance class preparation and scores on summative exams. Advances in Physiology Education, 32(4), 297-302.
Dorminey, J., Fleming, A.S., Kranacher, M.-J., & Riley Jr, R.A. (2012). The evolution of fraud theory. Issues in Accounting Education, 27(2), 555-579.
Dumpit, D.Z., & Fernandez, C.J. (2017). Analysis of the use of social media in Higher Education Institutions (HEIs) using the technology acceptance model. International Journal of Educational Technology in Higher Education, 14(1), 1-16.
Dyer, J.M., Pettyjohn, H.C., & Saladin, S. (2020). Academic dishonesty and testing: how student beliefs and test settings impact decisions to cheat.
Ekonomi, W. (2020) Transisi Integritas Akademik ke Ruang Kelas Online. Available at: https://www.wartaekonomi.co.id/read290703/transisi-integritas-akademik-ke-ruang-kelas-online (Accessed: 15 February 2021).
Fask, A., Englander, F., & Wang, Z. (2014). Do online exams facilitate cheating? An experiment designed to separate possible cheating from the effect of the online test taking environment. Journal of Academic Ethics, 12(2), 101-112.
Fitriana, A. and Baridwan, Z. (2018) ‘Perilaku Kecurangan Akademik Mahasiswa Akuntansi : Dimensi Fraud Triangle’, jurnal akuntansi multiparadigma, 3(2), pp. 242–254.
Free, C. (2015). Looking through the fraud triangle: A review and call for new directions. Meditari Accountancy Research.
Gao, Q. (2012). Biometric authentication to prevent e-cheating. International Journal of Instructional Technology and Distance Learning, 9(2), 3-14.
Gina, F. (2019) ‘Kecurangan Akademik : Sudah Tau Salah, Kenapa Masih Dilakukan?’, Buletin Jagaddhita Vol. 1, No. 4, Mei 2019 pISSN 2656-8225 | e-ISSN 2656-0089 Kecurangan, 1(4), p. 55.
Hair, et al, 2014, Multivariate Data Analysis, New International Edition., New Jersey : Pearson.
Harper, R., Bretag, T., & Rundle, K. (2020). Detecting contract cheating: Examining the role of assessment type. Higher Education Research & Development, 40(2), 1-16.
King, C.G., Guyette Jr, R.W., & Piotrowski, C. (2009). Online exams and cheating: An empirical analysis of business students' views. Journal of Educators Online, 6(1), 1-11.
King, D.L., & Case, C.J. (2014). E-Cheating: Incidence and trends among college students. Issues in Information Systems, 15(1), 20-27.
Lee, Y.C. (2006). An empirical investigation into factors influencing the adoption of an eâ€learning system. Online information review, 30(5), 517-541.
Lin, M.J., & Levitt, S.D. (2019). Catching cheating students. Economica.
Mathwick, C., Wiertz, C., & De Ruyter, K. (2008). Social capital production in a virtual P3 community. Journal of consumer research, 34(6), 832-849.
McCabe, D.L., Butterfield, K.D., & Trevino, L.K. (2006). Academic dishonesty in graduate business programs: Prevalence, causes, and proposed action. Academy of Management Learning & Education, 5(3), 294-305.
McCabe, D.L., Treviño, L.K., & Butterfield, K.D. (2001). Cheating in academic institutions: A decade of research. Ethics &Behavior, 11(3), 219-232.
McCabe, D.L., Trevino, L.K., & Butterfield, K.D. (2002). Honour codes and other contextual influences on academic integrity: A replication and extension to modified honor code settings. Research in higher Education, 43(3), 357-378.
Memon, M.M., Hashmani, M.A., Jameel, S.M., Junejo, S., & Raza, K. (2020). Analysis of student procrastinatory behavior in virtual learning environments using machine learning. Journal of Hunan University Natural Sciences, 47(10), 139-153.
Mensah, C., & Azila-Gbettor, E.M. (2018). Religiosity and students’ examination cheating: Evidence from Ghana. International Journal of Educational Management, 32(6), 1156-1172.
Mohannad Obeid Al Shbail , Hashem Alshurafat, Husam Ananzeh, Jebreel Mohammad Al Msiedeen. (2021). Factors affecting online cheating by accounting students: The relevance of social factors and the fraud triangle model factors. Academy of Strategic Management Journal.
Parks, R.F., Lowry, P.B., Wigand, R.T., Agarwal, N., & Williams, T.L. (2018). Why students engage in cyber-cheating through a collective movement: A case of deviance and collusion. Computers & Education, 125, 308-326.
Patki, P., Yu, F., & Kulkarni, A. (2020). Use of interactive online textbook for teaching online engineering course - A case study. Journal of Engineering Education Transformations, 33, 477-484.
Priyono, A. (2019) Integritas Jadi Hal Penting Dalam Dunia Pendidikan. Available at: https://www.borneonews.co.id/berita/126669-integritas-jadi-hal-penting-dalam-dunia-pendidikan (Accessed: 25 February 2021).
Purnamasari, D. (2013) ‘Faktor-faktor yang mempengaruhi kecurangan akademik pada mahasiswa’, Educational Psychology Journal, 2(1), pp. 13–21. Available at: file:///D:/My Documents/Downloads/2581-Article Text- 5082-1-10-20131203.pdf.
Roach, R. (2001). Safeguarding against online cheating. Diverse Issues in Higher Education, 18(8), 92.
Said, J., Alam, M., Ramli, M., & Rafidi, M. (2017). Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry. Journal of International Studies, 10(2), 170-184.
Sayidah, N., Hartati, S.J., & Muhajir, M. (2012). Academic cheating and characteristics of accounting students. International Journal of Financial Research, 11(1), 190-201.
Schuchter, A., & Levi, M. (2015). Beyond the fraud triangle: Swiss and Austrian elite fraudsters. Paper presented at the Accounting Forum.
Sindre, G., & Vegendla, A. (2015). E-exams versus paper exams: A comparative analysis of cheating-related security threats and countermeasures. Paper presented at the Norwegian Information Security Conference (NISK).
Stiles, B.L., Wong, N.C.W., & LaBeff, E.E. (2018). College cheating thirty years later: The role of academic entitlement. Deviant Behavior, 39(7), 823-834.
Taylor, S., & Todd, P. (1995). Assessing IT usage: The role of prior experience. MIS quarterly, 561-570.
Venkatesh, V., Morris, M.G., Davis, G.B., & Davis, F.D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.
Zaini, M., Carolina, A., & Setiawan, A. R. (2015). Analisis Pengaruh Fraud Diamond dan Gone Theory Terhadap Academic Fraud. Simposium Nasional Akuntansi XVIII (Pp. 1–20). Medan: FEB Universitas Sumatera Utara.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Rusliyawati Rusliyawati
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Statement and Author Agreemenet can be downloaded here
