PENGARUH TEKANAN, PELUANG, DAN RASIONALISASI (FRAUD TRIANGLE) TERHADAP KECURANGAN AKADEMIK

LESTARI, DIAN (2018) PENGARUH TEKANAN, PELUANG, DAN RASIONALISASI (FRAUD TRIANGLE) TERHADAP KECURANGAN AKADEMIK. S1 thesis, Universitas Negeri Jakarta.

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Abstract

DIAN LESTARI. The Influence of Pressure, Opportunity, and Rationalization (Fraud Triangle) with Academic Fraud. Thesis. Jakarta. Study Program of Economic Education. Concentration of Accounting Education. Faculty of Economics. State University of Jakarta. 2018. This study aims to determine the influence of pressure, opportunity, and rationalization with academic fraud by using empirical data which is valid and reliable. The research conduct at SMK PGRI 4 Jakarta. The research methodis survey method. The affordable population in this study are students of class X, XI, XII accounting consist of amount to 132 students and sample used as many as 100 students by using proportional random sampling techniques. An instrument used to obtain data for variable X1 (pressure), X2 (opportunity), X3 (rationalization) and variable Y (academic fraud) measured by using a questionnaire with likert scale. The result of data analysis showed that the data used in regression model is normally distributed (0,200 > 0,05) and linear linear (X1 = 0,000, X2 = 0,000, dan X3 = 0,004 < 0,05). The equation of multiple linear regression analysis in this study is Y = 10,019 + 0,219X 1 + 0,339 X 2 + 0,053 X 3. The result of this study showed that there is a significant relationship between pressure, opportunity, and rationalization with academic fraud with loutcomes shown by F-test calculation with F count > F table (12,304 > 2,70) and significance value (0,000 < 0,05). Partially, there is a positive and significance relationship between pressure with academic fraud based on T-test t count > t table (3.058 > 1,98498) with significance value (0,003 < 0,05) and simple correlation coefficient of 0,444. Then there is a positive and significance relationship between opportunity with academic fraud based on T-test t count > t table (3,038 > 1,98498) with significance value (0,003 < 0,05) and simple correlation coefficient of 0,438. Partially, there is no significance relationship between rationalization with academic fraud based on T-test t count > t table (0,583 < 1,98498) and significance value (0,561 > 0,05) simple correlation coefficient of 0,438. Result of double correlation test ( R) equal to 0,527 that means between pressure, opportunity, and rastionalization with academic fraud there is a medium relation with coefficient determination 27,8% so it can be said variable Y academic fraud determined by variable X1 Pressure, X2 opportunity, and X3 rationalization of 27,8%. Keywords: Pressure, Opportunity, Rationalization, Fraud Triangle , Academic Fraud

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