PENGARUH PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Pada Mahasiswa Universitas Islam Malang)

Zakiya Kamila Amaliyah, Maslichah Maslichah, Afifudin Afifudin

Abstract


The purpose of this study is to determine the effect of the Misuse of Information Technology and Student Integrity on the Academic Fraudulent Behavior of Accounting Students. The population of the study is student of the accounting program at the Islamic University of Malang (UNISMA). And the sample of this research is the 2018 and 2019 UNISMA accounting by students. The sampling technique used is the Sample Random Sampling technique. the sample calculation method, namely slovin with a margin of error of 10% with a sample of 84 accounting students. With multiple linear regression research model. This study shows that misuse Information Technology and Student Integrity have a positive influence on academic fraudulent behavior. And Misuse Information Technology has a positive influence on academic fraudulent behavior. Meanwhile, Student Integrity has a negative influence on academic fraudulent behavior.

Keyword: Misuse Information Technology, Student Integrity, Academic Fraudulent Behavior


Full Text:

PDF

References


ABM, S Sumarsasi - Akutansi Bisnis & Manajemen, and undefined. (2017). “Disiplin Karyawan Mempengaruhi Kualitas Produksi Blimbing Petani Ratu Buah Di Blitar (Studi Pada Bisnis Keluarga Di Kec Sukorejo Desa Karangsari Blitar).” Jabm.Stie-Mce.Ac.Id. http://jabm.stie-mce.ac.id/index.php/jabm/article/view/147.

Anjani. (2019). “Nilai Integritas Akademik” Kemdikbud. https://anjani.kemdikbud.go.id/nilai-integritas-akademik/

El-Riyasah, M Mahyarni - Jurnal, and undefined 2013. “Theory of Reasoned Action Dan Theory of Planned Behavior (Sebuah Kajian Historis Tentang Perilaku).” ejournal.uin-suska.ac.id. http://ejournal.uin-suska.ac.id/index.php/elriyasah/article/view/17 (June 6, 2022).

Lubis, Arfan Ikhsa. (2017). “Akuntansi Keprilakuan”. Penerbit Salemba Empat Edisi 3 : Jakarta

Latifah, Amalia Nur. (2014). “Pengaruh Afikasi Diri dan Lingkungan Sekolah Terhadap Kecurangan Akademik Pada Tes Tertulis Akuntansi Siswa Kelas X1 Kompetensi Keahlian Akuntansi SMK Se-kabupaten Kulon Progo”. Prodi Jurusan Pendidikan Akuntansi Universitas Negeri Yogyakarta.

Ningsih, HTK, AO Simbolon - JRAM (Jurnal Riset Akuntansi, and undefined 2019. 2019. “Pengaruh Penyalahgunaan Teknologi Informasi Dan Integritas Mahasiswa Terhadap Perilaku Kecurangan Akademik Mahasiswa.” Jurnal.Uisu.Ac.Id 6 (2). https://jurnal.uisu.ac.id/index.php/JRAM/article/view/2177.

Nursani, R. dan Irianto, G., (2012). “Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond”. Jurnal Akuntansi Multiparadigma, 3 (2), 161-331.

Romatua, Junita. (2011). “Pengaruh Teknologi Informasi Terhadap Budaya Informasi Pada PT. XL Axiata Tbk- Medan”. Universitas Sumatera Utara. Medan.

Suartana, I Wayan. (2014). “Akuntansi Keprilakuan Teori dan Implementasi”. Andi. Jakarta.

Sari, Eka Nurmala, and Muhyarsyah Muhyarsyah. (2019). "The Effect Of Competence Of Human Resources And The Internal Audit Role Of The Quality Of Financial Statemens (Study in the Provincial and Regency/City Governments of North Sumatra)". In Multi-Disciplinary International Conference University of Asahan, no. 1.

Yusnaena, dan Syahril. (2013). “Pengaruh Integritas Terhadap kinerja Karyawan Pada Sekretariat Daerah Kabupaten Pesisir Selatan”. STIEE Dharma Andalas. Padang.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License