Pengaruh Tekanan Peluang dan Kompetensi terhadap Kecurangan Akademik
DOI:
https://doi.org/10.30651/jms.v10i3.27244Abstract
Tujuan dari penelitian ini adalah untuk mengkaji sejauh mana tekanan, peluang, dan kompetensi berperan dalam memengaruhi perilaku kecurangan akademik di kalangan mahasiswa akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang dilakukan melalui penyebaran kuesioner kepada 80 mahasiswa semester 6 Program Studi Akuntansi di Universitas Muhammadiyah Sukabumi. Analisis data dalam penelitian ini dilakukan dengan menggunakan regresi linier berganda. Temuan penelitian mengindikasikan bahwa tekanan dan kompetensi berpengaruh secara signifikan terhadap perilaku kecurangan akademik, sementara variabel peluang tidak memberikan pengaruh yang signifikan. Hasil penelitian ini sejalan dengan Theory of Planned Behavior yang menjelaskan bahwa tekanan sosial serta kontrol aktual (kompetensi) dapat memengaruhi perilaku seseorang, termasuk kecenderungannya untuk melakukan kecurangan akademik. Hasil penelitian ini mengimplikasikan perlunya penanaman nilai-nilai integritas akademik dan pengembangan keterampilan belajar sebagai upaya strategis untuk mengurangi praktik kecurangan di institusi pendidikan tinggi.
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