Perilaku Kecurangan Akademik Mahasiswa: Perspektif Fraud Diamond Theory

Abstract

PENDAHULUAN Enron, Olympus dan Toshiba merupakan jajaran perusahaan yang tersandung dalam kasus penipuan oleh pihak internal perusahaan yaitu oleh pimpinan perusahaan (Okezone, 2015). Prasetya (2014) menyatakan bahwa pemimpin harus memiliki integritas dalam diri karena pemimpin merupakan panutan bagi bawahan. Kasus tersebut menunjukkan bahwa tenaga kerja profesional berkualitas tidak selalu menjunjung tinggi kode etik profesi. Abstract The purpose of this study is to understand the phenomenon of academic fraudulent behavior carried out by students in the perspective of the Fraud Diamond Theory. The theoretical contribution of this research is to enrich the Fraud Diamond Theory with a case study approach to students from educational study programs, as prospective teachers, especially in the field of accounting. The practical contribution of this research for lecturers and institutions is to explore the causes of fraudulent behavior and to anticipate the occurrence of academic frauds by designing a better teaching and learning system. This research is a qualitative study using a case study approach. The data is collected through semi-structured interviews from nine undergraduate students of Accounting Education who committed academic fraud at a university in Malang. The data analysis followed Miles et al (2009): data reduction, data presentation and conclusions drawing from the results of the study. This study uses the Fraud Diamond Theory as a basis for analyzing data to answer research questions. The results of the study show that students commit academic fraud because of pressure, lecturers' attitudes in the lecture process, rationalization of fraudulent behavior, and capabilities. All of this aspect reflects the Fraud Diamond Theory.