Abstract
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).
Highlights
A phenomenon that is quite interesting in universities today and is quite threatening to the world of academic education is that there are many fraudulent practices that occur, and are commonly referred to as academic cheating (Santoso & Adam, 2014)
The proposed hypothesis is as follows: H4: technology abuse has a significant effect on academic cheating in UM accounting students Influence of Student Integrity on Academic Cheating Integrity can be interpreted as the honesty or correctness of the actions taken by students in accordance with the existing code of ethics, so that the more honest a person is, the higher his professionalism will be in the sense that someone will act on his individual interests so that the more someone who has high professionalism will be trusted by the public and used as a benchmark
The value of coefficient of determination (R Square) in the table 6 revealed that academic cheating mutually influenced by an pressure, opportunity, rationalization, misuse of information technology and student integrity by 0,250 or 25% while the remaining 75% is influenced by other factors beyond the scope of this research
Summary
A phenomenon that is quite interesting in universities today and is quite threatening to the world of academic education is that there are many fraudulent practices that occur, and are commonly referred to as academic cheating (Santoso & Adam, 2014). The misuse of information technology need to be tested again with the aim of knowing how far the sense of responsibility was when doing exams and their assignments during online lectures during the covid-19 pandemic The student integrity variable was chosen as the independent variable because it is the foundation that determines whether a person will be able to act professionally and behave ethically. The difference between this study and the research of Ningsih and Simbolon (2019) is that this study adds three new variables, namely pressure, opportunity and rationalization which will be tested at the same time with the variables Misuse of technology and information and student integrity. This study has a general objective to confirm the validity of Donald Cressey's fraud triangle theory in 1953 and to examine the effect of pressure, opportunity, opportunity, misuse of information technology and student integrity on Academic Cheating of Student. The Forth section is results and discussion, and at the last is the conclusion in fifth section
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
