-, Kinanti (2026) PENGARUH FAKTOR FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI (STUDI KASUS PADA MAHASISWA PROGRAM STUDI S1 AKUNTANSI PERGURUAN TINGGI SWASTA SE-KOTA SEMARANG). Skripsi thesis, Universitas BPD.
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Abstract
Academic fraud is a serious problem in higher education, especially among accounting students who are required to uphold integrity and professional ethics. This study aims to examine the influence of the fraud triangle factors, which include pressure, opportunity, and rationalization, on the academic fraud behavior of accounting students. This study uses a quantitative approach. The research population consists of students in the Bachelor of Accounting Program at Universities in Semarang, with a sample size of 81 respondents selected using purposive sampling. Data were collected through an online questionnaire and analyzed using the Structural Equation Modeling – Partial Least Square (SEM-PLS) method with the help of the SmartPLS 4.0 application. The results show that pressure has a positive and significant effect on academic cheating behavior. Rationalization is also proven to have a positive and significant effect on academic cheating behavior. Meanwhile, opportunity does not have a significant effect on the academic cheating behavior of accounting students.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Kecurangan akademik merupakan permasalahan serius dalam perguruan tinggi, khususnya pada mahasiswa akuntansi yang dituntut menjunjung tinggi integritas dan etika profesional. Penelitian ini bertujuan untuk menguji pengaruh faktor fraud triangle yang meliputi tekanan, kesempatan, dan rasionalisasi terhadap perilaku kecurangan akademik mahasiswa akuntansi. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah mahasiswa Program Studi S1-Akuntansi Perguruan Tinggi Swasta se-Kota Semarang dengan jumlah sampel sebanyak 81 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan metode Structural Equation Modeling – Partial Least Square (SEM-PLS) dengan bantuan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa tekanan berpengaruh positif dan signifikan terhadap perilaku kecurangan akademik. Rasionalisasi juga terbukti berpengaruh positif dan signifikan terhadap perilaku kecurangan akademik. Sementara itu, kesempatan tidak berpengaruh signifikansi terhadap perilaku kecurangan akademik mahasiswa akuntansi. |
| Uncontrolled Keywords: | Fraud Triangle, Tekanan, Kesempatan, Rasionalisasi, Kecurangan Akademik |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HM Sociology H Social Sciences > HN Social history and conditions. Social problems. Social reform H Social Sciences > HT Communities. Classes. Races |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 19 Mar 2026 11:37 |
| Last Modified: | 19 Mar 2026 11:37 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/3146 |
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