PENGARUH ORIENTASI ETIKA, RASIONALISASI DAN SELF EFFICACY TERHADAP KECURANGAN AKADEMIK
DOI:
https://doi.org/10.31941/jebi.v22i01.765Abstract
ABSTRACT
This study aimed to examine the effect of Ethical Orientation of Idealism and Relativism, Rationalization, and Self efficacy on Academic Fraud. Sampling is accidental sample selection method used. The sample were accounting students at The Economic Faculty, Universitas Pekalongan were 240 students who. Data collecting method by questionnaire. Quantitative analysis method consisting of validity test, reliability test, autocorrelation test, classical assumption test, and statistical test of t. Hypothesis testing using multiple regression by using SPSS Version 2.1. Research finding showed that idealism have a negatif and significant effect on academic fraud. While relativism have a negatif and significant effect on academic fraud. And then razionalization and self efficacy positifly and significantly effect on academic fraud.
Keywords : idealism, relativism, rasionalization, self efficacy and academic fraud.
References
Albrecht, W.S. and William,T.2003. Fraud Examination.Thomson South-Western : USA
Chan, S and Leung. 2006. “The Effects of Acounting Students’ Ethical Reasoning and Personal Factors on Their Ethical Sensitivity”. Managerial Auditing Journal. Vo. 21. no.4, pp 436-457.
Fadlilah, S.F.A. 2017. Analisis Faktor-faktor Kecurangan Akademis Mahasiswa pendidikan Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta. Skripsi dipublikasikan. Universitas Negeri Pekalongan
Fitriana, A dan Baridwan, Z . 2012. “Perilaku Kecurangan Akademik Mahasiswa Akuntansi : Dimensi Fraud Triangle”. Jurnal Akuntansi Multiparadigma.Vol. 3 no.2 : 242-254.
Forsyth,D. 1980. “A Taxanomy of Ethical Ideologies”. Journal of Personality and Social Psychology. Vol. 39, pp 175-184.
Forsyth,D. 1992. “Judging The Morality of Business Practices: The Influence of Personal Moral Philosopies”. Journal of Business Ethics. Vol. 11 pp 416-470.
Huda, N. 2008. Hubungan antara self efficacy dengan kecemasan dalam menghadapi dunia kerja. Skripsi Dipublikasikan. Universitas negeri Yogyakarta.
McCabe,D.I, and Trevino. 2001. “Cheating in Academic Institutions: A Decade of Research”. Ethics and Behavior. Vol.11 no.3 :219-232.
Muhammad. 2017. “Pendidikan Belum Berhasil Menciptakan Moral baik”. Oke News https://news.okezone.com/read/2017/01/1 65/1588492/pendidikan-belum-berhasil ciptakan-moral-baik. diakses pada tanggal 15 Februari 2019.
Mulyawati, H, Masturoh,I., Anwaruddin,I., Mulyati,L., Agustendi, S., & Tartila, T.S.S. 2010. Pembelajaran Studi Sosial. Bandung : Alfabeta.
Murdiansyah, dkk. 2017. “Pengaruh Dimensi Fraud Diamond terhadap Perilkaku Kecurangan Akademik (Studi Empiris Pada mahasiswa Magister Akuntansi Universitas Brawijaya)”. Jurnal Akuntansi Aktual. Vo.4 no.2 : 121-133.
Pamungkas, I.D. 2016. “Pengaruh Orientasi Etika dan Komitmen Profesional Terhadap Kecenderungan Kecurangan Akuntansi melalui Rasionalisasi sebagai Variabel Moderating”. Jurnal Ekonomi dan Bisnis. Vol.18 no.1 : 41-54.
Sagoro, E.M. 2013. “Pensinergian Mahasiswa, Dosen, dan Lembaga Dalam Pencegahan Kecurangan Akademik Mahasiswa Akuntansi”.Jurnal Pendidikan Akuntansi Indonesia.Vol.XI no.2 : 54-67
Syahrina, IA dan Ester. 2016. “ Self Efficacy Dengan Academic Dishonesty Pada Mahasiswa Universitas Putra Indonesia YPTK padang”. Jurnal RAP UNP. Vol.7 No. 1 : 24-35.
Syaikhful.2007. “Pengaruh Budaya Etis Organisasi dan Orientasi Etis terhadap Sensitivitas Etika (Studi Empiris tentang Pemeriksaan Internal Bawasda). Simponsium Nasional Akuntansi X Makasar.
Wahyudiati, NP. 2015. “Hubungan antara Tingkat Self Efficacy dengan Perilaku Menyontek Pada Mahasiswa di Universitas Muhammadiyah Gresik”. Jurnal Psikosains. Vol. 1 no 1 : 54-66
Downloads
Published
Issue
Section
License
Authors who publish with JEBI: Jurnal Ekonomi dan Bisnis agree to the following terms:
- Authors retain copyright and grant the JEBI: Jurnal Ekonomi dan Bisnis right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
