Email this article Interaksi Dark Triad dan Fraud Hexagon: Perspektif Kecurangan Akademik
Abstract
Latar Belakang: Masifnya kecurangan akademik yang dilakukan mahasiswa masih menjadi topik penelitian yang menarik di bidang akuntansi keperilakuan, terutama karena kecurangan akademik kemungkinan besar akan memengaruhi perilaku kecurangan di dunia kerja. Guna memetakan faktor yang memicu kecurangan akademik maka studi ini dilakukan dengan tujuan memitigasi faktor terjadinya perilaku tidak etis tersebut.
Tujuan: Tujuan penelitian ini adalah untuk menguji efek moderasi faktor dark triad pada pengaruh faktor fraud hexagon terhadap kecurangan akademik.
Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data menggunakan kuesioner. Populasi data dari penelitian ini adalah mahasiswa S1 akuntansi pada perguruan tinggi yang ada di Madura dengan kriteria mahasiswa aktif S1 akuntansi dan telah atau sedang menempuh mata kuliah audit II atau akuntansi forensik. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 260 responden. Alat analisis data yang digunakan dalam penelitian ini adalah SmartPLS 4.
Hasil Penelitian: Temuan penelitian ini menunjukkan bahwa tekanan, kesempatan, rasionalisasi, kemampuan dan ego berpengaruh terhadap perilaku kecurangan akademik, sedangkan kolusi tidak berpengaruh signifikan terhadap kecurangan akademik. Ketiga faktor dark triad (machiavellianism, narcissism dan psychopathy) secara empiris tidak terbukti mampu memoderasi secara signifikan pengaruh variabel eksogen (kesempatan, kemampuan, rasionalisasi dan ego) terhadap variabel endogen, yaitu kecurangan akademik.
Keterbatasan Penelitian: Observasi dilakukan pada scope perguruan tinggi di Madura, sehingga sempitnya lingkup penelitian merupakan keterbatasan dari penelitian ini.
Keaslian/Kebaruan Penelitian: Penelitian ini mencoba mengurangi gap pada topik kecurangan akademik dengan menambahkan faktor dark triad sebagai variabel moderasi.
Keywords
Full Text:
PDFReferences
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia. Economies, 10(1), 1–16. https://doi.org/10.3390/economies10010013
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.
Affandi, A., Hakim, T. I. M. R., & Prasetyono, P. (2022). Dimensi Fraud Hexagon dan Spiritualitas Pada Kecurangan Akademik Selama Pembelajaran Daring. InFestasi, 18(1), 1-15.
Alfian, N., & Rahayu, R. P. (2021). Pengaruh Fraud Pentagon Terhadap Perilaku Kecurangan Akademik. AKTIVA: Jurnal Akuntansi & Investasi, 6(1), 60–75.
Amernic, J. H., & Craig, R. J. (2010). Accounting as a Facilitator of Extreme Narcissism. Journal of Business Ethics, 96(1), 79–93. https://doi.org/10.1007/s10551-010-0450-0
Artani, K. T. B., & Wetra, I. W. (2017). Pengaruh Academic Self Efficacy Dan Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Di Bali. Jurnal Riset Akuntansi, 7(2), 123–132.
Association of Certified Fraud Examiners (ACFE). (2020). Report To the Nations 2020 Global Study on Occupational Fraud and Abuse.
Bailey, C. D. (2017). Psychopathy and Accounting Students’ Attitudes Towards Unethical Professional Practices. Journal of Accounting Education, 41, 15–32. https://doi.org/10.1016/j.jaccedu.2017.09.004
Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
Baughman, H. M., Jonason, P. K., Lyons, M., & Vernon, P. A. (2014). Liar Liar Pants on Fire: Cheater Strategies Linked to the Dark Triad. Personality and Individual Differences, 71, 35–38. https://doi.org/10.1016/j.paid.2014.07.019
Budiman, N. A. (2018). Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Gone Theory. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(1), 75 - 90. https://doi.org/10.15408/akt.v11i1.8135
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, J. A., Polimeni, R. S., & Slavin, N. S. (2007). Academic Dishonesty: A Crisis on Campus. CPA Journal, 77, 58–65.
Campbell, W. K., & Foster, J. D. (2007). The Narcissistic Self: Background, an Extended Agency Model, and Ongoing Controversies. The Self, 115-138.
Christiana, A., Kristiani, A., & Pangestu, S. (2021). Kecurangan Pembelajaran Daring Pada Awal Pandemi: Dimensi Fraud Pentagon. Jurnal Pendidikan Akuntansi Indonesia, 19(1), 66–83.
Crysel, L. C., Crosier, B. S., & Webster, G. D. (2013). The Dark Triad and Risk Behavior. Personality and Individual Differences, 54(1), 35–40. https://doi.org/10.1016/j.paid.2012.07.029
Curtis, G. J., Correia, H. M., Davis, M. C. (2022). Entitlement Mediates the Relationship Between Dark Triad Traits and Academic Misconduct. Personality and Individual Differences, 191, 111563. https://doi.org/https://doi.org/10.1016/j.paid.2022.111563
Denovan, A., Dagnall, N., Artamonova, E., & Papageorgiou, K. A. (2021). Dark Triad Traits, Learning Styles, and Symptoms of Depression: Assessing the Contribution of Mental Toughness Longitudinally. Learning and Individual Differences, 91, 102053. https://doi.org/10.1016/j.lindif.2021.102053
Duarte, F. (2008). “What We Learn Today is How We Behave Tomorrow”: A Study on Students’ Perceptions of Ethics in Management Education. Social Responsibility Journal, 4(1/2), 120–128. https://doi.org/10.1108/17471110810856884
Esteves, G. G. L., Oliveira, L. S., de Andrade, J. M., & Menezes, M. P. (2021). Dark Triad Predicts Academic Cheating. Personality and Individual Differences, 171, 110513. https://doi.org/10.1016/j.paid.2020.110513
Fadersair, K., & Subagyo, S. (2019). Perilaku Kecurangan Akademik Mahasiswa Akuntansi : Dimensi Fraud Pentagon (Studi Kasus Pada Mahasiswa Prodi Akuntansi Ukrida). Jurnal Akuntansi Bisnis, 12(2), 122–147. https://doi.org/10.30813/jab.v12i2.1786
Farnese, M. L., Tramontano, C., Fida, R., & Paciello, M. (2011). Cheating Behaviors in Academic Context: Does Academic Moral Disengagement Matter? Procedia - Social and Behavioral Sciences, 29, 356–365. https://doi.org/10.1016/j.sbspro.2011.11.250
Faul, F., Erdfelder, E., Lang, A.-G. & Buchner, A. (2007). G*Power 3: A Flexible Statistical Power Analysis Program for the Social, Behavioral, and Biomedical Sciences. Behavior Research Methods, 39, 175-191.
Forbes. (2014). Association of Certified Fraud Examiners Release 2014 Report onFraud.Forbes. https://www.forbes.com/sites/walterpavlo/2014/05/21/association-of-certified-fraud-examiners-release-2014-report-on-fraud/?sh=6014f714750b
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
Fuller, C. M., Simmering, M. J., Atinc, G., Atinc, Y., & Babin, B. J. (2016). Common Methods Variance Detection in Business Research. Journal of Business Research, 69(8), 3192-3198. https://doi.org/10.1016/j.jbusres.2015.12.008
Furnham, A., Richards, S. C., & Paulhus, D. L. (2013). The Dark Triad of Personality: A 10 Year Review. Social and Personality Psychology Compass, 7(3), 199–216. https://doi.org/10.1111/spc3.12018
Hair, Jr. J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A Primer on Partial Least Squares Structural Equation Modeling. Sage: Los Angeles.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to Use and How to Report the Results of PLS-SEM. European Business Review, 31(1), 2-24.
Handoko, B. L., & Tandean, D. (2021). An Analysis of Fraud Hexagon in Detecting Financial Statement Fraud (Empirical Study of Listed Banking Companies on Indonesia Stock Exchange for Period 2017-2019). ACM International Conference Proceeding Series, 93–100. https://doi.org/10.1145/3457640.3457657
Jones, D. N., & Figueredo, A. J. (2013). The Core of Darkness: Uncovering the Heart of the Dark Triad. European Journal of Personality, 27(6), 521–531. https://doi.org/10.1002/per.1893
Lastanti, H. S. (2020). Role of Audit Committee in the Fraud Pentagon. International Journal of Contemporary Accounting, 2(1), 85–102.
Milone, A. S., Cortese, A. M., Balestrieri, R. L., & Pittenger, A. L. (2017). The Impact of Proctored Online Exams on the Educational Experience. Currents in Pharmacy Teaching and Learning, 9(1), 108–114. https://doi.org/10.1016/j.cptl.2016.08.037
Murdiansyah, I., Sudarma, M., & Nurkholis, N. (2017). Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Empiris Pada Mahasiswa Magister Akuntansi Universitas Brawijaya). Jurnal Akuntansi Aktual, 4(2), 121–133.
Nathanson, C., Paulhus, D. L., & Williams, K. M. (2006). Predictors of a Behavioral Measure of Scholastic Cheating: Personality and Competence but not Demographics. Contemporary Educational Psychology, 31(1), 97–122. https://doi.org/10.1016/j.cedpsych.2005.03.001
O’Boyle, E. H., Forsyth, D. R., Banks, G. C., & McDaniel, M. A. (2012). A Meta-Analysis of the Dark Triad and Work Behavior: A Social Exchange Perspective. Journal of Applied Psychology, 97(3), 557–579. https://doi.org/10.1037/a0025679
Oktarina, D. (2021). Analisis Perspektif Fraud Pentagon pada Terjadinya Kecurangan Akademik Mahasiswa Akuntansi. EKONIKA Jurnal Ekonomi Universitas Kadiri, 6(2), 227. https://doi.org/10.30737/ekonika.v6i2.1450
Paulhus, D. L., & Williams, K. M. (2002). The Dark Triad of Personality: Narcissism, Machiavellianism, and Psychopathy. Journal of Research in Personality, 36(6), 556–563. https://doi.org/10.1016/C2017-0-01262-4
Pavela, G. 1997. Applying the Power of Association on Campus: A Model Code of Academic Integrity. Journal of Business Ethics, 16(1), 97-119.
Puspita, Y. R., Haryadi, B., & Setiawan, A. R. (2015). Sisi Remang Pengelolaan Keuangan Organisasi Mahasiswa. Jurnal Akuntansi Multiparadigma, 6(1), 133–144. https://doi.org/10.18202/jamal.2015.04.6011
Rahmawati, S., & Susilawati, D. (2019). Pengaruh Dimensi Fraud Diamond Dan Religuisitas Terhadap Perilaku Kecurangan Akademik Mahasiswa. Jurnal Akuntansi Trisakti, 5(2), 269–290. https://doi.org/10.25105/jat.v5i2.4857
Rangkuti, A. A. (2011). Academic Cheating Behaviour of Accounting Students: A Case Study in Jakarta State University. https://scholar.google.com/scholar?oi=bibs&cluster=6036185633962877127&btnI=1&hl=en
Sofyani, H. (2023). Penentuan Jumlah Sampel pada Penelitian Akuntansi dan Bisnis Berpendekatan Kuantitatif. Reviu Akuntansi dan Bisnis Indonesia, 7(2), 311-319. https://doi.org/10.18196/rabin.v7i2.19031
Smith, K. J., Emerson, D. J., & Mauldin, S. (2021). Online Cheating at the Intersection of the Dark Triad and Fraud Diamond. Journal of Accounting Education, 57, 100753. https://doi.org/10.1016/j.jaccedu.2021.100753
Srirejeki, K., Faturokhman, A., Praptapa, A., & Irianto, B. S. (2023). Understanding Academic Fraud: The Role of Dark Triad Personality and Situational Factor. Journal of Criminal Justice Education, 34(2), 147-168. https://doi.org/https://doi.org/10.1080/10511253.2022.2068630
Sugiono. (2016). Metode Penelitian, Kuantitatif, Kualitatif dan R&D. Alfabeta.
Ternes, M., Babin, C., Woodworth, A., & Stephens, S. (2019). Academic Misconduct: An Examination of Its Association with the Dark Triad and Antisocial Behavior. Personality and Individual Differences, 138, 75–78. https://doi.org/10.1016/j.paid.2018.09.031
Turnipseed, D. L., & Landay, K. (2018). The Role of the Dark Triad in Perceptions of Academic Incivility. Personality and Individual Differences, 135, 286–291. https://doi.org/10.1016/j.paid.2018.07.029
Utami, L. A., & Adiputra, I. M. P. (2021). Analisis Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Penerima Beasiswa. Jurnal Ilmiah Akuntansi Dan Humanika, 11(2), 360–370.
Vize, C. E., Lynam, D. R., Collison, K. L., & Miller, J. D. (2016). Differences Among Dark Triad Components: A Meta-Analytic Investigation. Personality Disorders: Theory, Research, and Treatment, 9(2), 1-11 https://doi.org/10.1037/per0000222
Vousinas, G. L. (2019). Advancing Theory of Fraud: The S.C.O.R.E. Model. Journal of Financial Crime, 26(1), 372–381.
Walker, N., & Holtfreter, K. (2015). Applying Criminological Theory to Academic Fraud. Journal of Financial Crime, 22(1), 48-62.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74(12), 38–42.
Zamzam, I., Mahdi, S. A. R., & Ansar, R. (2017). Pengaruh Diamond Fraud dan Tingkat Religiusitas Terhadap Kecurangan Akademik (Studi pada Mahasiswa S-1 di Lingkungan Perguruan Tinggi Se Kota Ternate). Jurnal Ilmiah Akuntansi Peradaban, 3(2), 1–24.
DOI: https://doi.org/10.18196/rabin.v7i2.19807
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Reviu Akuntansi dan Bisnis Indonesia
This work is licensed under a Creative Commons Attribution 4.0 International License.