Pemodelan Faktor-Faktor yang Berpengaruh terhadap Kecurangan Akademik dengan Pendekatan Covariance Base Structural Equation Modeling menggunakan LISREL
DOI:
https://doi.org/10.58192/profit.v5i1.4105Keywords:
Academic Dishonesty, Academic Pressure, CB-SEM, Opportunities For Cheating, RationalizationAbstract
Academic cheating remains a persistent problem in higher education. This study examines how pressure and opportunity influence academic cheating through the mediation of rationalization. This research aims to explain the relationship between pressure and opportunity. Primary data for this quantitative study were collected using a questionnaire completed by 65 students who had experience taking exams and completing academic assignments. The sample was determined using purposive sampling. The Covariance-Based SEM (CB-SEM) Covariance-Based SEM (CB-SEM) operated with LISREL 8.70 was used to analyze the data. The results show that pressure has a significant effect on academic cheating. Conversely, opportunity does not show a significant effect. Other results show that academic cheating significantly affects rationalization. The mediation test showed that rationalization successfully mediated the relationship between academic cheating and opportunity, but did not successfully mediate the relationship between pressure and opportunity. These findings indicate that efforts to prevent academic cheating need to focus on managing academic pressure and forming ethical rationalization among students, in addition to strengthening the academic control system.
References
Agung, I. G., Pertama, W., & Anggiriawan, I. P. B. (2022). Analisis faktor-faktor yang mendasari perilaku kecurangan akademik. 7(2), 1–7.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Anindya, A., Afni, Z., & Rosita, I. (2023). Analisis pengaruh pressure, opportunity, rationalization, capability, & arrogance terhadap perilaku kecurangan akademik pada mahasiswa Jurusan Akuntansi Politeknik Negeri Padang. Bisnis dan Ekonomi Indonesia, 2(1). https://akuntansi.pnp.ac.id/jabei
Biduri, S., Asma, A., & Dewi, S. R. (2023). Determinan kecurangan akademik. [Nama jurnal tidak dicantumkan].
Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement. Free Press.
Cushman, F. (2020). Rationalization is rational. Behavioral and Brain Sciences, 43, e28. https://doi.org/10.1017/S0140525X19001730
Dewi, S. N. (2020). Advance: Jurnal Akuntansi, 8(1), 12–21. https://e-journal.stie-aub.ac.id/index.php/advance
Didi. (2016). Pengaruh keadilan distributif dan keadilan prosedural terhadap kecenderungan pegawai untuk berbuat curang (fraud) dengan ketaatan aturan akuntansi sebagai variabel mediasi. 35(1).
Eckstein, M., & UNESCO-IIEP. (2003). Combating academic fraud: Towards a culture of integrity. UNESCO International Institute for Educational Planning. http://lst-iiep.iiep-unesco.org/cgi-bin/wwwi32.exe/[in=epidoc1.in]/?t2000=018777/(100)
Kamilah, F., Khairani, Z., & Soviyanti, E. (2023). Analisis fraud triangle terhadap kecurangan akademik mahasiswa akuntansi Universitas Lancang Kuning. Jurnal Akuntansi Kompetif, 6(2), 179–183. https://doi.org/10.35446/akuntansikompetif.v6i2.1227
Nur, V. I., Efraim, Y., Giri, F., Fachmi, Y., & Ykpn, S. (2022). Dimensi fraud triangle dan academic entitlement sebagai determinan perilaku academic fraud mahasiswa akuntansi. 16(3).
Resitha, A. R., & Efendri. (2023). Pengaruh tekanan, kesempatan, rasionalisasi, dan kemampuan terhadap academic fraud pada mahasiswa (studi kasus mahasiswa Universitas Trilogi). 4(2), 771–780. http://jurnaledukasia.org
Sihombing, M., & Budiartha, I. K. (2020). Analisis pengaruh fraud triangle terhadap kecurangan akademik (academic fraud) mahasiswa akuntansi Universitas Udayana. [Nama jurnal tidak dicantumkan], 361–374.
Solihat, W. M., Hermawan, Y., Nurdianti, S., & Roro, R. (2023). Pengaruh tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi terhadap perilaku kecurangan akademik mahasiswa pendidikan ekonomi. [Nama jurnal tidak dicantumkan].
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. CPA Journal, 74(12), 38–42.
Wulandari, N., Afif, M. N., & Didi. (2025). Pengaruh tekanan dan kesempatan terhadap perilaku kecurangan akademik dengan rasionalisasi dan kemampuan sebagai variabel mediasi pada mahasiswa akuntansi Universitas Djuanda Bogor. [Sumber/jurnal tidak dicantumkan].
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Profit: Jurnal Manajemen, Bisnis dan Akuntansi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.




