Dimensi Fraud Pentagon: Mengeksplorasi Persepsi Dan Praktik Kecurangan Akademik Mahasiswa Pendidikan Akuntansi

Pentagon’s Fraud Dimensions: Exploring Accounting Education Students’ Perceptions And Practices Of Academic Fraud

Authors

DOI:

https://doi.org/10.21831/jpai.v23i2.85180

Keywords:

kecurangan akademik, pendidikan karakter, plagiarisme, tekanan

Abstract

Penelitian ini bertujuan untuk mengeksplorasi persepsi mahasiswa pendidikan akuntansi terkait pemicu kecurangan akademik dan sejauh mana praktik kecurangan akademik mahasiswa pendidikan akuntansi. Desain penelitian ini menggunakan penelitian survey dengan pendekatan kuantitatif untuk mengeksplorasi bentuk dan pemicu kecurangan akademik yang biasanya dilakukan mahasiswa selama proses pembelajaran. Data dalam penelitian ini dikumpulkan melalui angket dengan melibatkan 104 mahasiswa pendidikan akuntansi di Surakarta sebagai responden. Analisis deskriptif kuantitatif dalam penelitian ini menunjukkan bahwa mahasiswa masih terlibat dalam berbagai bentuk kecurangan seperti cheating, plagiarism, fabrication, dan facilitation. Hasil penelitian juga menunjukkan bahwa kecurangan yang dilakukan mahasiswa disebabkan berbagai pemicu seperti, pressure, opportunity, rationalization, capability, dan arrogance. Penelitian ini menjadi dasar penelitian selanjutnya bagi praktisi pendidikan dalam mendesain pembelajaran yang mempertimbangkan dimensi pressure, opportunity, rationalization, capability, dan arrogance untuk meminimalisir terjadinya kecurangan.

Author Biography

Binti Muchsini, Sebelas Maret University

Pendidikan Akuntansi UNS, Terakreditasi A

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Published

09/25/2025

How to Cite

Muchsini, B., Siswandari, & Susilaningsih. (2025). Dimensi Fraud Pentagon: Mengeksplorasi Persepsi Dan Praktik Kecurangan Akademik Mahasiswa Pendidikan Akuntansi: Pentagon’s Fraud Dimensions: Exploring Accounting Education Students’ Perceptions And Practices Of Academic Fraud. Jurnal Pendidikan Akuntansi Indonesia, 23(2), 61–74. https://doi.org/10.21831/jpai.v23i2.85180

Issue

Vol. 23 No. 2 (2025): Jurnal Pendidikan Akuntansi Indonesia

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Copyright (c) 2025 Binti Muchsini, Siswandari, Susilaningsih

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