Analisis Pengaruh Pembelajaran Daring Pada Masa Pandemi Covid -19 Dan Fraud Diamond Terhadap Kecurangan Akademik

(Studi Empiris Mahasiswa Unim Program Studi Akuntansi)

Abstract

This study analyzes online learning during the covid-19 pandemic and Fraud Diamond on academic cheating partially and simultaneously. Fraud Diamond consists of pressure, opportunity, rationalization and ability. Data collection techniques in this study using non-probability sampling with questionnaires. The type of non-probability sampling in this research is by using a saturated sample and using SPSS 26 data analysis. The sample in this study is 83 active students in the accounting study program, Faculty of Economics, Islamic University of Majapahit. The results of the partial test show that online learning has a sig value of 0.008 <0.05 and a t-count value of 1.705 > t-table 1.663 so that online learning has a positive effect. Pressure has a sig value of 0.028 and a t-count of 2.242 > 1.663 so that pressure has a positive effect, Opportunity to obtain a sig value of 0.003 > 0.05 and a t-count value of 1.889 > 1.663 so that opportunity has a positive effect, Rationalization obtains a sig value of 0.009 and a t-count value 2.696 > 1.663 so that rationalization has a positive effect, and the ability to obtain a sig value of 0.000 < 0.05 and t-count 7.930 > 1.663 so that the ability has a positive effect, while simultaneously (F) obtains 0.000 < 0.05 and F-Calculate 23.875 > F- Table 2,490 research results show that the independent variables affect the dependent variable simultaneously.