Fraud triangle, misuse of information technology and student integrity toward the academic cheating of UM student during the pandemic Covid-19

There are many forms of academic cheating that occur among students, especially the practice of cheating. There are many factors that encourage students' academic cheating practices, especially with the aim of getting a targeted high score. Therefore, the researcher tries to find out the factors that influence the actions of academic cheating among students by referring to the fraud triangle theory which is relevant to the theme of this research. The variables observed in this study were: pressure (X1), opportunity (X2), rationalization (X3), misuse of information technology (X4), and student integrity (X5) as independent variables (independent), while the dependent variable (dependent) used behavior academic cheating on students (Y). This study used an instrument in the form of an open questionnaire with a Likert scale. The population that took as many as 500 accounting students, UM, and samples collected as many as 30 samples that have been filtered according to the criteria (purposive sampling). Analysis of the data used is multiple linear regression analysis. The results show that simultaneously, the variables of pressure, opportunity, rationalization, misuse of information technology, and student integrity have an influence on student academic fraud. The partial test shows that only the misuse of information technology has an effect on academic cheating of accounting students, ME, while the other variables have no significant effect. This is because when students learn online during the Covid-19 pandemic, they are able to take advantage of technological sophistication in this globalization era, especially in the current industry 4.0 era to carry out academic cheating actions that are oriented towards targeted values (GPA).

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PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGUISITAS TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i2.4857 ◽

2019 ◽

Vol 5 (2) ◽

pp. 269

Author(s):

Sistya Rahmawati ◽

Dini Susilawati

Keyword(s):

Regression Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

The Other ◽

Accounting Students ◽

Primary Data ◽

Academic Fraud ◽

And Control ◽

Accounting Student

This study aims to examine the factors that influence toward behavior of academic fraud by students accounting in the faculty of economics and business by using diamond fraud dimensions consisting of pressure, opportunity, rationalization, capabilities and level of religuisity.This study is using purposive convinience method, convience sanpling is a non-probability sampling technique where subjects are selected because of their convenient accessibility and proximity. Data used in this research is primary data by using questionnaire. The sample of this study is the accounting student of the faculty of economics and business of university in jakarta. This research uses multiple linear regression analysis at hypothesis testing. The result of this research shows that the opportunity, capability and level of religuisity have influence to the academic fraud behavior of the accounting students of the faculty of economics and business while the other variables such as pressure, rasionaliation and control variables have no influence on the behavior of academic fraud.

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Pengaruh Fraud Diamond dan Gonetheory Terhadap Academic Fraud

JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi ◽

10.36339/jaspt.v5i1.408 ◽

2021 ◽

Vol 5 (1) ◽

pp. 41

Author(s):

Silfani Neva ◽

Firdaus Amyar

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Quantitative Study ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Academic Fraud ◽

Analysis Technique

This research examines the factors of pressure, opportunity, rationalization, ability, greed, need, and disclosure of academic fraud behavior in accounting students at Institute of Business and Informatics Kesatuan Bogor. This type of research is a quantitative study, using a questionnaire as a research instrument measured by a Likert scale. This study used a sample of 306 students who had already participated in filling out the questionnaire that the researcher had distributed in the form of a Google Form. The data analysis technique used is multiple linear regression analysis using the IBM SPSS version 25 software. The results of this study indicate that the opportunity and need factors affect the academic fraud of accounting students at the Bogor Institute of Business and Informatics, while the factors of pressure, rationalization, ability, greed, and disclosure have no effect on academic fraud committed by accounting students at the Institute of Business and Informatics Kesatuan.

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Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia

Journal of Accounting and Business Education ◽

10.26675/jabe.v5i1.12569 ◽

2020 ◽

Vol 5 (1) ◽

pp. 54

Author(s):

Lisa Savilia ◽

Nujmatul Laily

Keyword(s):

Empirical Evidence ◽

Multiple Regression ◽

Significant Influence ◽

Accounting Students ◽

Academic Entitlement ◽

Fraud Triangle ◽

Research Results ◽

Academic Fraud ◽

Triangle Theory

The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlement

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Pengaruh Tekanan Waktu, Locus Of Control , Tindakan Supervisi, Dan Materialitas Terhadap Penghentian Prematur Atas Prosedur Audit Studi Kasus Pada Kantor Akuntan Publik Daerah Istimewa Yogyakarta Tahun 2015

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v24i1.216 ◽

2017 ◽

Vol 24 (1) ◽

pp. 35-53

Author(s):

Sulastiningsih Sulastiningsih ◽

Intan Ayu Candra

Keyword(s):

Locus Of Control ◽

Premature Termination ◽

Sampling Methods ◽

Time Pressure ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Test Reliability ◽

Friedman Test ◽

Independent Variables ◽

Public Accountant

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

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FRAUD TRIANGLE ANALYSES IN DETECTING FRAUDULENT FINANCIAL STATEMENT USING FRAUD SCORE MODEL

Journal of Business Economics ◽

10.35760/eb.2020.v25i1.2240 ◽

2020 ◽

Vol 25 (1) ◽

pp. 29-44

Author(s):

Mariati ◽

Emmy Indrayani

Keyword(s):

Financial Stability ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

External Pressure ◽

Financial Statement ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Financial Condition ◽

Score Model

Company’s financial condition reflected in the financial statements. However, there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud on the financial statements. This study aims to detect financial statement fraud as measured using fraud score model that occurred in issuers entered into the LQ-45 index in 2014-2016 with the use of six independent variables are financial stability, external pressure, financial target, nature of industry, ineffective monitoring and rationalization. This study using 27 emiten of LQ-45 index during 2014-2016. However, there are some data outlier that shall be removed, thus sample results obtained 66 data from 25 companies. Multiple linear regression analysis were used in this study. The results showed that the financial stability variables (SATA), nature of industry (RECEIVBLE), ineffective monitoring (IND) and rationalization (ITRENDLB) proved to be influential or have the capability to detect financial statement fraud. While the external pressure variables (DER) and financial target (ROA) are not able to detect the existence of financial statement fraud. Simultaneously all variables in this study were able to detect significantly financial statement fraud.

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The Effect of Intelligence Quotient, Emotional Quotient, and Spiritual Quotient on The Ethical Attitude of Accounting Students at Islamic Universities in Pekanbaru (Empirical Study on Riau Islamic University and State Islamic University Sultan Syarif Kasim)

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i2.30.13796 ◽

2018 ◽

Vol 7 (2.29) ◽

pp. 446

Author(s):

Eny Wahyuningsih ◽

Nanda Suryadi

Keyword(s):

Regression Analysis ◽

Intelligence Quotient ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Spiritual Intelligence ◽

Accounting Students ◽

Dominant Effect ◽

Ethical Attitudes ◽

Ethical Attitude

The research is aimed at: 1) Testing the effect of intellectual intelligence (IQ), emotional intelligence (EQ), and spiritual intelligence (SQ) on ethical attitudes of university accounting students, simultaneously and partially; 2) Testing which variable that has dominant effect. The respondents of the research are accounting students at Islamic University of Pekanbaru, Purposive sampling technique is chosen with criteria respondents have done Auditing I subject. Data was gathered by questionnaires and documentation. Data analysis to test hypothesis was done with multiple linear regression analysis. This research results show that IQ, EQ, and SQ simultaneously had significantly effect on ethical attitudes of university accounting students. But partially, only IQ has significantly and dominantly effects on ethical attitudes of university accounting students.

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Analisis Pengaruh Kualitas Produk, Citra Perusahaan dan Kepercayaan Konsumen Terhadap Kepuasan Konsumen Produk Online

POINT ◽

10.46918/point.v3i2.1145 ◽

2021 ◽

Vol 3 (2) ◽

pp. 57-70

Author(s):

Marina Malian

Keyword(s):

Customer Satisfaction ◽

Product Quality ◽

Consumer Satisfaction ◽

Quantitative Research ◽

Brand Image ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Consumer Trust ◽

Independent Variables ◽

On Line

This study aims to analyze partially and simultaneously the influence of product quality, brand image and consumer trust on customer satisfaction. Including quantitative research using the results of questionnaire surveys filled by respondents. The sample used is 100 consumers of on line products in Palembang. The method of data analysis uses multiple linear regression analysis. To test the hypothesis the partial effect of independent variables on the dependent variable used the t test. The F test is used to test the effect of the independent variables on the dependent variable together. The results of processing data show there is an influence of product quality on customer satisfaction. Consumer trust affects consumer satisfaction and brand image does not affect consumer satisfaction. Taken together there is the effect of independent variables on the dependent variable. Consumer trust has the most dominant influence on customer satisfaction on line products in Palembang.

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FACTORS AFFECTING ENTREPRENEURIAL INTENTIONS AMONG COLLEGE STUDENT

Tangible Journal ◽

10.47221/tangible.v5i2.141 ◽

2021 ◽

Vol 5 (2) ◽

pp. 79-86

Author(s):

Trisna Sary Lewaru

Keyword(s):

College Student ◽

Locus Of Control ◽

Self Efficacy ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Entrepreneurial Intention ◽

Entrepreneurial Intentions ◽

Need For Achievement ◽

Factors Affecting ◽

Independent Variables

ABSTRACT This study aims to analyze the factors that influence entrepreneurial intentions among college student. The five independent variables was used include need for achievement, locus of control, self-efficacy, instrumental readiness, entrepreneurship experience. Sample in this research is students on Pattimura University totaling 160 people. Multiple linear regression analysis was used to measure this study. The results of this study indicate that need for achievement, locus of control, entrepreneurship experience have no effect on the intentions of entrepreneurial among students. Whereas instrumental readiness and self-efficacy variable has positive and significant effect on entrepreneurial intention between students of Pattimura University. Keywords : Entrepreneurship, Intentions

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Effect of Information Technology, Satisfaction and Motivation to Teacher Performance

The International Journal of Social Sciences and Humanities Invention ◽

10.18535/ijsshi/v5i1.19 ◽

2018 ◽

Vol 5 (1) ◽

pp. 4370-4378 ◽

Cited By ~ 1

Author(s):

Rahmad Wahyudi ◽

Djoko Poernomo ◽

Zarah Puspitaningtyas

Keyword(s):

Information Technology ◽

Elementary School ◽

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Teacher Performance ◽

Linear Regression Analysis ◽

Civil Servant ◽

Multiple Linear Regression Analysis ◽

Research Findings

This study aims to determine the effect of information technology, satisfaction and motivation on teacher performance. Respondents are civil servant teachers of Public Elementary School in Kendit sub-district, Situbondo district, amounting to 104 teachers, which amounts to 104 teachers. The sample size is 83 people. Research using multiple linear regression analysis. The research findings show that there is no influence between information technology variables on teacher performance. While the variable of satisfaction and motivation have an effect on to teacher performance

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PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

10.31219/osf.io/9tgse ◽

2020 ◽

Author(s):

Lola Satri ◽

Alfian

Keyword(s):

Regression Analysis ◽

Relationship Marketing ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Research Use ◽

Independent Variables ◽

Analysis Technique ◽

Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

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