Determinan Academic Dishonesty Behaviour Mahasiswa Akuntansi Dalam Online Exams: Perspektif Fraud Pentagon Dan Test Anxiety
DOI:
https://doi.org/10.22219/jaa.v5i2.20156Keywords:
Academic Dishonesty, Fraud Pentagon, Test AnxietyAbstract
Academic dishonesty is one of global problems in the scope of higher education. Besides, the factors of situational, demographic, and socio-cultural have been revealed by a lot of previous studies. However, there has been not revealed clearly about empirical evidence on how the factors of situational and psychological can potentially affect the academic dishonesty while online exams happen to be without monitored by lecturers. Furthermore, this present study involved 237 accounting students of a state university. This present study aimed to find out how the aspects of pressure, opportunity, rationalization, competence, arrogance, and test anxiety affect the academics dishonesty. This research using quantitative explanative approach and also applied the method of data analysis by using multiple linear regression. Henceforth, it was found out that the factors of pressure, rationalization, and competence affect the academic dishonesty of accounting students positively and significantly. Regardless, this significant results could not be found in the factors of opportunity, arrogance, and test anxiety. Eventually, the findings indicated that either the institution and the lecturers must have strict rules and penalty for the fraudsters. Additionally, the accounting students must also prioritize the principles of integrity, open-minded, and fairness.
Downloads
References
Achmada, T., Ghozali, I., & Pamungkas, I. D. (2020). Detection of Academic Dishonesty : A Perspective of the Fraud Pentagon Model. International Journal of Innovation, Creativity and Change, 13(12), 266–282.
Albrecht, W Steve, Albercht, Chad O, Albercht, C. C., & Zimbelman, M. F. (2014). Fraud Examination (Fifth Edit). https://books.google.co.id/books?id=R6q5BwAAQBAJ&printsec=copyright&hl=id#v=onepage&q=pressure&f=false
Aljurf, S., Kemp, L. J., & Williams, P. (2019). Exploring academic dishonesty in the Middle East: a qualitative analysis of students’ perceptions. Studies in Higher Education, 45(7), 1461–1473. https://doi.org/10.1080/03075079.2018.1564262
Ampuni, S., Kautsari, N., Maharani, M., Kuswardani, S., & Buwono, S. B. S. (2019). Academic Dishonesty in Indonesian College Students: an Investigation from a Moral Psychology Perspective. Journal of Academic Ethics. https://doi.org/10.1007/s10805-019-09352-2
Anfas, Mahdi, S. A. R., & Umasugi, M. (2019). The Effect of Fraud Diamond Theory and Level of Religiosity toward Academic Fraud to Undergraduate Students. International Journal of Arts and Social Science, 2(4), 42–51.
Antawirya, R. D. E. P., Putri, I. G. A. M. D., Wirajaya, I. G. A., Suaryana, I. G. N. A., & Suprasto, H. B. (2019). Application of fraud pentagon in detecting financial statement fraud. International Research Journal of Management, IT and Social Sciences, 6(5), 73–80. https://doi.org/10.21744/irjmis.v6n5.706
Aprilia, A. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard. Jurnal ASET (Akuntansi Riset), 9(1), 101. https://doi.org/10.17509/jaset.v9i1.5259
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
Arnold, I. J. M. (2016). Cheating at online formative tests: Does it pay off? Internet and Higher Education, 29, 98–106. https://doi.org/10.1016/j.iheduc.2016.02.001
Artani, K. T. B. (2018). Academic Fraud Behaviour Among Students in Accounting Diploma Program: An Empirical Study in Bali. KnE Social Sciences, 3(11), 37. https://doi.org/10.18502/kss.v3i11.2748
Azzahroh, F., & Fajri, R. N. (2020). The Effect of Self Efficacy and Fraud Diamond on Fraudulent Behavior Academic Accounting Students. Journal of Business, Management, and Accounting, 2(1), 116–122. http://e-journal.stie-kusumanegara.ac.id
Baran, L., & Jonason, P. K. (2020). Academic dishonesty among university students: The roles of the psychopathy, motivation, and self-efficacy. PLoS ONE, 15(8 august), 1–12. https://doi.org/10.1371/journal.pone.0238141
Bassey, B., & Iruoje, J. (2016). Test anxiety, attitude to schooling, parental influence, and peer pressure as predictors of students cheating tendencies in examination in Edo state, Nigeria. Global Journal of Social Sciences, 15, 39–46. https://doi.org/10.4314/gjss.v15i1.4
Becker, D., Connolly, J., Lentz, P., & Morrison, J. (2006). Using the Business Fraud Triangle to Predict Academic Dishonesty among Business Students. Academy of Educational Leadership Journal, 10(1), 37.
Behroozi, N., Rafiee, Z., & Haji Yakhchali, A. (2019). Predictors of Exam Cheating Among the High School Students: Role of Personality Characteristics, Sensation-Seeking, Locus of Control and Exam Anxiety. Iranian Evolutionary and Educational Psychology Journal, 1(1), 24–33. https://doi.org/10.29252/ieepj.1.1.24
Billy, B., Andrianus, A., Yuliati, R., & Adelina, Y. E. (2019). Kecurangan Akademik Pada Mahasiswa Akuntansi Berdasarkan Perspektif Fraud Diamond. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan Dan Akuntansi, 11(2), 157–178. https://doi.org/10.35313/ekspansi.v11i2.1346
Bucciol, A., Cicognani, S., & Montinari, N. (2020). Cheating in university exams: the relevance of social factors. International Review of Economics, 67(3), 319–338. https://doi.org/10.1007/s12232-019-00343-8
Budiman, N. A. (2018). Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Gone Theory. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(1), 75–90.
Bujaki, M., Lento, C., & Sayed, N. (2019). Utilizing professional accounting concepts to understand and respond to academic dishonesty in accounting programs. Journal of Accounting Education, 47, 28–47. https://doi.org/10.1016/j.jaccedu.2019.01.001
Burke, D. D., & Sanney, K. J. (2018). Applying the Fraud Triangle to Higher Education: Ethical Implications. Journal of Legal Studies Education, 35(1), 5–43. https://doi.org/10.1111/jlse.12068
Carrillo, C., & Flores, M. A. (2020). COVID-19 and teacher education: a literature review of online teaching and learning practices. European Journal of Teacher Education, 43(4), 466–487. https://doi.org/10.1080/02619768.2020.1821184
Chudzicka-Czupała, A., Grabowski, D., Mello, A. L., Kuntz, J., Zaharia, D. V., Hapon, N., Lupina-Wegener, A., & Börü, D. (2016). Application of the Theory of Planned Behavior in Academic Cheating Research–Cross-Cultural Comparison. Ethics and Behavior, 26(8), 638–659. https://doi.org/10.1080/10508422.2015.1112745
D. Nwoye, Y., N. Akpom, U., & Hwang, J.-K. (2019). Students Attitude and Perceptions towards Academic Dishonesty. Journal of Education & Social Policy, 6(1), 114–131. https://doi.org/10.30845/jesp.v6n1p15
Daffin, L. W., & Jones, A. A. (2018). Comparing student performance on proctored and non-proctored exams in online psychology courses. Online Learning Journal, 22(1), 131–145. https://doi.org/10.24059/olj.v22i1.1079
Devi, P. N. C., Widanaputra, A. A. G. P., Budiasih, I. G. A. N., & Rasmini, N. K. (2021). The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 1163–1169. https://doi.org/10.13106/jafeb.2021.vol8.no3.1163
Dewi, I. G. A. R. P., & Pertama, I. G. A. W. (2020). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Investigasi Dimensi Fraud Diamond. JIA (Jurnal Ilmiah Akuntansi), 5(2), 221–234. https://doi.org/10.32500/jematech.v3i2.1301
Diego, L. A. B. (2017). Friends with Benefits: Causes and Effects of Learners’ Cheating Practices During Examination. IAFOR Journal of Education, 5(2), 121–138. https://doi.org/10.22492/ije.5.2.06
Domínguez, C., López-Cuadrado, J., Armendariz, A., Jaime, A., Heras, J., & Pérez, T. A. (2019). Exploring the differences between low-stakes proctored and unproctored language testing using an Internet-based application. Computer Assisted Language Learning, 32(5–6), 483–509. https://doi.org/10.1080/09588221.2018.1527360
Dyer, J. M. (2020). Academic dishonesty and testing: How student beliefs and test settings impact decisions to cheat. Journal of National College Testing Association 2020, 4(1), 1–31.
Ebaid, I. E. (2021). Academic Dishonesty Among Accounting Students : Exploratory Evidence from Saudi Arabia. International Journal of Auditing and Accounting Studies, 3(1), 63–78.
Faradiza, S. A. (2018). Fraud Pentagon dan Kecurangan Laporan Keuangan. EkBis: Jurnal Ekonomi Dan Bisnis Fakultas, 2(1), 1–22. https://doi.org/https://doi.org/10.14421/EkBis.2018.2.1.1060
Febriana, N. R., & Novianti, N. (2020). Analisis Pengaruh Dimensi Fraud Pentagon Terhadap Perilaku Kecurangan Akademik Mahasiswa Pada Uji Kompetensi. Jurnal Ilmiah Mahasiswa FEB, 8(1).
Fransiska, I. S., & Utami, H. (2019). Perilaku Kecurangan Akademik Mahasiswa: Perspektif Fraud Diamond Theory. Jurnal Akuntansi Aktual, 6(2), 316–323. https://doi.org/10.17977/um004v6i22019p316
Freiburger, T. L., Romain, D. M., Randol, B. M., & Marcum, C. D. (2016). Cheating Behaviors among Undergraduate College Students: Results from a Factorial Survey. Journal of Criminal Justice Education, 28(2), 222–247. https://doi.org/10.1080/10511253.2016.1203010
Graham, S. (2020). An attributional theory of motivation. Contemporary Educational Psychology, 61(April). https://doi.org/10.1016/j.cedpsych.2020.101861
Haqq, A. P. N. A., & Budiwitjaksono, G. S. (2019). Fraud Pentagon for Detecting Financial Statement Fraud. Journal of Economics, Business, and Accountancy Ventura, 22(3), 319–332. https://doi.org/10.14414/jebav.v22i3.1788
Hariri, H., Pradana, A., & Rahman, F. (2018). Mendeteksi Perilaku Kecurangan Akademik Dengan Perspektif Fraud Diamond Theory. JU-Ke (Jurnal Ketahanan Pangan), 2(1), 1–11.
Hasanah, A., Sunaryanto, & Maharani, S. N. (2020). Rationalization , Religiosity , and Ethical Beliefs of Students Against Academic Cheating : the Role of Intention As a Variable of Mediation. South East Asia Journal of Contemporary Business, Economics and Law, 23(1), 226–236. https://search.proquest.com/docview/2263222700?accountid=17242
Heriyati, D., & Ekasari, W. F. (2020). A Study on Academic Dishonesty and Moral Reasoning. International Journal of Education, 12(2), 56–62. https://doi.org/10.17509/ije.v12i2.18653
Hodgkinson, T., Curtis, H., Macalister, D., & Farrell, G. (2015). Journal of Criminal Justice Education Student Academic Dishonesty : The Potential for Situational Prevention. Journal of Criminal Justice Education, 27(1), 1–18. https://doi.org/10.1080/10511253.2015.1064982
Hollister, K. K., & Berenson, M. L. (2009). Proctored Versus Unproctored Online Exams: Studying the Impact of Exam Environment on Student Performance. Decision Sciences Journal of Innovative Education, 7(1), 271–294. https://doi.org/10.1111/j.1540-4609.2008.00220.x
Hylton, K., Levy, Y., & Dringus, L. P. (2016). Utilizing webcam-based proctoring to deter misconduct in online exams. Computers and Education, 92–93, 53–63. https://doi.org/10.1016/j.compedu.2015.10.002
Hyseni Duraku, Z. (2017). Factors Influencing Test Anxiety among University Students. The European Journal of Social and Behavioural Sciences, 1(1), 2325–2334. https://doi.org/10.15405/ejsbs.206
International Federation Of Accountants. (2015). International Ethics Standards Board for Accountants - Handbook of the International Code of Ethics for Professional Accountants. In IESBA Code of Ethics (2015 Editi). International Federation of Accountants. https://www.ethicsboard.org/publications/2015-handbook-code-ethics-professional-accountants-26
Khodaie, E., Moghadamzadeh, A., & Salehi, K. (2011). Factors affecting the probability of academic cheating school students in Tehran. Procedia - Social and Behavioral Sciences, 29, 1587–1595. https://doi.org/10.1016/j.sbspro.2011.11.401
Khusnah, H., & Jannah, R. (2021). Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention. Jurnal Akademi Akuntansi, 4(2), 221–228. https://doi.org/10.22219/jaa.v4i2.15385
Ledesma, R. G. (2011). Academic Dishonesty among Undergraduate Students in a Korean University. Research in World Economy, 2(2), 25–35. https://doi.org/10.5430/rwe.v2n2p25
Lewellyn, P. G., & Rodriguez, L. C. (2015). Does Academic Dishonesty Relate to Fraud Theory? A Comparative Analysis. American International Journal of Contemporary Research, 5(3), 1–6. http://www.aijcrnet.com/journals/Vol_5_No_3_June_2015/1.pdf
Li, M., Luo, L., Sikdar, S., Nizam, N. I., Gao, S., Shan, H., Kruger, M., Kruger, U., Mohamed, H., Xia, L., & Wang, G. (2021). Optimized collusion prevention for online exams during social distancing. NPJ Science of Learning, 6(1), 5. https://doi.org/10.1038/s41539-020-00083-3
Lowe, P. A. (2018). An Investigation Into the Psychometric Properties of the Test Anxiety Measure for College Students. Journal of Psychoeducational Assessment, 36(4), 322–336. https://doi.org/10.1177/0734282916678536
Malgwi, C. A., & Rakovski, C. C. (2009). Combating academic fraud: Are students reticent about uncovering the covert? Journal of Academic Ethics, 7(3), 207–221. https://doi.org/10.1007/s10805-009-9081-4
Marks, J. (2010). Playing Offense in a High-Risk Environment A Sophisticated Approach to Fighting Fraud. https://www.academia.edu/31698128/Playing_Offense_in_a_High_Risk_Environment_A_Sophisticated_Approach_to_Fighting_Fraud
Marks, J. (2012). The Mind Behind The Fraudsters Crime: Key Behavioral and Environmental Elements. https://www.fraudconference.com/uploadedFiles/Fraud_Conference/Content/Course-Materials/presentations/23rd/ppt/10C-Jonathan-Marks.pdf
Marsden, H., Carroll, M., & Neill, J. T. (2005). Who cheats at university? A self-report study of dishonest academic behaviours in a sample of Australian university students. Australian Journal of Psychology, 57(1), 1–10. https://doi.org/10.1080/00049530412331283426
McCabe, D. L., Feghali, T., & Abdallah, H. (2008). Academic dishonesty in the Middle East: Individual and contextual factors. Research in Higher Education, 49(5), 451–467. https://doi.org/10.1007/s11162-008-9092-9
Meitriana, M. A., Suwena, I. K. R., & Indrayani, L. (2019). The Influence of Fraud Triangle and Theory of Planned Behavior on Students Academic Fraud in Bali. Advances in Economics, Business and Management Research, 69, 136–141. https://doi.org/10.2991/teams-18.2019.24
Melati, I. N., & Hapsari, I. (2018). Analysis of the Effect of Fraud Triangle Dimensions, Self-Efficacy, and Religiosity on Academic Fraud In Accounting Students. The Indonesian Accounting Review, 8(2), 189. https://doi.org/10.14414/tiar.v8i2.1536
Miller, A. D., Murdock, T. B., & Grotewiel, M. M. (2017). Addressing Academic Dishonesty Among the Highest Achievers. Theory into Practice, 56(2), 121–128. https://doi.org/10.1080/00405841.2017.1283574
Muhsin, Kardoyo, & Nurkhin, A. (2018). What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective. KnE Social Sciences, 2018, 154–167. https://doi.org/10.18502/kss.v3i10.3126
Munirah, A., & Nurkhin, A. (2018). Pengaruh Faktor-Faktor Fraud Diamond Dan Gone Theory Terhadap Kecurangan Akademik. Economic Education Analysis Journal, 7(1), 120–139.
Murdiansyah, I., Sudarman, M., & Nurkholis. (2017). Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik. Jurnal Akuntansi Aktual, 4(2), 121–133.
Newton, D. (2019). Teachers Say Cheating Is More Common In Online Classes. Forbes. https://www.forbes.com/sites/dereknewton/2019/10/30/teachers-say-cheating-is-more-common-in-online-classes/?sh=7dbdd6854491
Nurkhin, A., & Fachrurrozie. (2018). Analisis Pengaruh Dimensi Fraud Diamond terhadap Perilaku Kecurangan Akademik Mahasiswa Pendidikan Akuntansi UNNES. Liabilities (Jurnal Pendidikan Akuntansi), 1(1), 1–12. https://doi.org/10.30596/liabilities.v1i1.2026
Nursani, A. & I. G. (2016). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Investigasi Dimensi Fraud Diamond. Jurnal Imliah Mahasiswa FEB, 2(2), 147–153. https://doi.org/10.32500/jematech.v3i2.1301
Nwosu, K. C., Nwasor, V. C., Onyebuchi, G. C., & Nwanguma, V. C. (2020). Understanding adolescents’ moral stance on examination malpractice through the lenses of parenting styles, test anxiety, and their academic self-efficacy. Electronic Journal of Research in Educational Psychology, 18(51), 225–254. https://doi.org/10.25115/EJREP.V18I51.3014
Okougbo, P. O., Okike, E. N., & Alao, A. (2021). Accounting ethics education and the ethical awareness of undergraduates: an experimental study. Accounting Education, 30(3), 258–276. https://doi.org/10.1080/09639284.2021.1888135
Oran, N. T. (2016). Academic dishonesty among health science school students. Nursing Ethics, 23(8), 919–931. https://doi.org/10.1177/0969733015583929
Ossai, M. C. (2011). Guidance and counselling implications of examination anxiety as a predictor of students ’ attitude towards examination malpractices. Mediterranean Journal of Social Science, 2(7), 85–90.
Pantu, E. A., Karmiyati, D., & Winarsunu, T. (2020). Pengaruh tekanan teman sebaya dan kecemasan menghadapi ujian terhadap ketidakjujuran akademik pada mahasiswa. Jurnal Ilmiah Psikologi Terapan, 8(1), 73. https://doi.org/10.22219/jipt.v8i1.9127
Rana, R. A., & Mahmood, N. (2010). The Relationship between Test Anxiety and Academic Achievement. Bulletin of Education and Research, 32(2), 63–74. https://www.researchgate.net/publication/265627083_The_Relationship_between_Test_Anxiety_and_Academic_Achievement
Saidina, D. A., Nurhidayati, H., & Mawardi, M. C. (2017). Faktor-faktor yang Mempengaruhi Perilaku Kecurangan Akademik dalam Perspektif Fraud Triangle pada Mahasiswa Akuntansi Universitas Islam Malang. Jurnal Riset Akuntansi, 1(6), 1–14.
Sarita, & Dahiya, R. (2015). Academic Cheating Among Students : Pressure of Parents and Teachers. International Journal of Applied Research, 1(10), 793–797.
Sasongko, N., Hasyim, M. N., & Fernandez, D. (2019). Analysis of behavioral factors that cause student academic fraud. Journal of Social Sciences Research, 5(3), 830–837. https://doi.org/10.32861/jssr.53.830.837
Savilia, L., & Laily, N. (2020). Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia. JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION, 5(1), 54–68. https://doi.org/http://dx.doi.org/10.26675/jabe.v5i1.12569
Septriyani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
Shtudiner, Z., & Klein, G. (2019). The Impact of Gender and Attractiveness on Judgment of Accountants’ Misbehaviors. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3391257
Simkin, M. G., & McLeod, A. (2010). Why do college students cheat? Journal of Business Ethics, 94(3), 441–453. https://doi.org/10.1007/s10551-009-0275-x
Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting (Fourth). John Wiley & Sons, Inc. http://digilib.stiem.ac.id:8080/jspui/bitstream/123456789/123/1/Fraud Auditing and Forensic Accounting.pdf
Sithole, A., Mupinga, D. M., Kibirige, J. S., Manyanga, F., & Bucklein, B. K. (2019). Expectations, challenges and suggestions for faculty teaching online courses in higher education alec sithole1. International Journal of Online Pedagogy and Course Design, 9(1), 62–77. https://doi.org/10.4018/IJOPCD.2019010105
Stack, S. (2015). The Impact of Exam Environments on Student Test Scores in Online Courses. Journal of Criminal Justice Education, 26(3), 273–282. https://doi.org/10.1080/10511253.2015.1012173
Stephens, J. M. (2017). How to Cheat and Not Feel Guilty: Cognitive Dissonance and its Amelioration in the Domain of Academic Dishonesty. Theory into Practice, 56(2), 111–120. https://doi.org/10.1080/00405841.2017.1283571
Suhaiza, Ismail & Salwa, H. Y. (2016). Cheating behaviour among accounting students: some Malaysian evidence. Accounting Research Journal, 29(1). https://doi.org/http://dx.doi.org/10.1108/ARJ-05-2014-0050
Suryani, A. W. (2020). Individualized Excel-Based Exams to Prevent Students from Cheating. JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION, 5(1), 14–24. https://doi.org/http://dx.doi.org/10.26675/jabe.v5i1.14367
Thomas, D. (2017). Factors That Explain Academic Dishonesty Among University Students in Thailand. Ethics and Behavior, 27(2), 140–154. https://doi.org/10.1080/10508422.2015.1131160
Utami, D. P. W., & Purnamasari, D. I. (2021). The impact of ethics and fraud pentagon theory on academic fraud behavior. Journal of Business and Information Systems (e-ISSN: 2685-2543), 3(1), 49–59. https://doi.org/10.36067/jbis.v3i1.88
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Watson, G., & Sottile, J. (2010). Cheating in the Digital Age: Do Students Cheat More in Online Courses?. Online Journal of Distance Learning Administration, 13(1), 1–9. https://www.westga.edu/~distance/ojdla/spring131/watson131.html
Widodo, D., & Alizamar. (2019). Relationship Between Academic Anxiety and Cheating Behavior on Students in SMP N 4 Padang. Jurnal Neo Konseling, 1(4), 1–8. https://doi.org/10.24036/00162kons2019
Winardi, R. D., Mustikarini, A., & Anggraeni, M. A. (2017). Academic Dishonesty Among Accounting Students: Some Indonesian Evidence. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 142–164. https://doi.org/10.21002/jaki.2017.08
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
Yudiana, Anastasya Putri Lastanti, H. S. (2017). Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Fakultas Ekonomi (Studi Empiris Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Trisakti). Jurnal Akuntansi Trisakti, 4(1), 1–21. Academic Fraud Behavior Of Students, Exam, Fraud Diamond
Yusefzadeh, H., Amirzadeh Iranagh, J., & Nabilou, B. (2019). The effect of study preparation on test anxiety and performance: a quasi-experimental study. Advances in Medical Education and Practice, 10, 245–251. https://doi.org/10.2147/amep.s192053
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Putri Nuril Wulanatining Asih, Sunaryanto Sunaryanto
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Akademi Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Akademi Akuntansi dilisensikan di bawah lisensi Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International.
Penulis yang menerbitkan artikel di jurnal ini menyetujui ketentuan berikut:
- Penulis mempertahankan hak cipta dan memberikan hak jurnal atas publikasi pertama dengan karya yang secara serentak dilisensikan di bawah Lisensi Pengaitan Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas karya penulis dan publikasi awal dalam jurnal ini.
- Penulis dapat masuk ke dalam pengaturan kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi karya jurnal yang diterbitkan (misalnya, mempostingnya ke repositori institusional atau mempublikasikannya dalam sebuah buku), dengan pengakuan publikasi awalnya di jurnal ini.
- Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, di repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat mengarah pada pertukaran produktif, serta kutipan pekerjaan sebelumnya dan yang lebih besar (Lihat Pengaruh Akses Terbuka).
