PENGARUH FRAUD PENTAGON DAN PENYALAHGUNAAN TEKNOLOGI INFORMASI TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI

Rizqi, Nayla Fadhlika (2025) PENGARUH FRAUD PENTAGON DAN PENYALAHGUNAAN TEKNOLOGI INFORMASI TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the influence of Pentagon Fraud and the misuse of information technology on academic dishonesty among accounting students. The method used was quantitative. The sample size was 89 undergraduate students from the Accounting Department of UPN "Veteran" East Java, graduating class of 2018-2022. This study applied SEM PLS for data analysis with the assistance of SmartPLS 3.0 software. Data were collected through questionnaires distributed to accounting students, then analyzed using statistical techniques to test the influence of each variable. Based on the data analysis, it can be concluded that the factors in the Pentagon Fraud approach (pressure, opportunity, rationalization, ability, and arrogance) have a significant influence on academic dishonesty. These findings indicate that the higher the pressure, opportunity, rationalization, ability, and arrogance perceived by students, the greater their tendency to commit academic dishonesty. Furthermore, the misuse of information technology also has a significant influence on academic dishonesty.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAkbar, Fajar SyaifulNPT380101002911UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: NAYLA FADHLIKA RIZQI
Date Deposited: 21 Jul 2025 08:47
Last Modified: 21 Jul 2025 08:47
URI: https://repository.upnjatim.ac.id/id/eprint/40291

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