Nadya, Natasia, stefani (2019) Pengaruh pendidikan akuntansi keperilakuan terhadap ketidakjujuran akademik dan whistleblowing internal intention dengan faktor-faktor internal dan eksternal sebagai variabel kontrol. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Penelitian ini menganalisis mengenai pengaruh pendidikan Akuntansi Keperilakuan terhadap minat mahasiswa untuk melakukan Ketidakjujuran Akademik dan intensi untuk terjadinya Whistleblowing Internal dengan faktor internal dan eksternal sebagai variabel kontrol. Penelitian ini menggunakan tiga faktor yang memengaruhi minat mahasiswa untuk melakukan Ketidakjujuran Akademik yaitu Akuntansi Keperilakuan, Peluang dan Tekanan sedangkan penelitian ini menggunakan tiga faktor yang memengaruhi intensi terjadinya Whistleblowing Internal yaitu Akuntansi Keperilakuan, Etika dan Personal Cost. Objek penelitian ini adalah mahasiswa akuntansi yang ada di seluruh Indonesia. Jumlah responden dalam penelitian ini adalah sebanyak 384 responden. Metode yang digunakan dalam pemilihan sampel adalah Snowball sampling yang kemudian pengujian hipotesis menggunakan Path analisis dari program PLS. Hasil penelitian untuk Ketidakjujuran Akademik menunjukan bahwa variabel Akuntansi Keperilakuan tidak mempengaruhi niat mahasiswa untuk melakukan Ketidakjujuran Akademik sedangkan variabel Peluang dan Tekanan berpengaruh. Penelitian yang dilakukan untuk menguji intensi terjadinya Whistleblowing Internal menyatakan bahwa Etika dan Personal Cost memiliki pengaruh sedangkan Akuntansi Keperilakuan tidak memiliki pengaruh terhadap intensi terjadinya Whistleblowing Internal / This study analyzes the effect of Behavioral Accounting education on student interest in conducting Academic Dishonesty and intentions for the occurrence of Internal Whistleblowing with internal and external factors as control variables. This study uses 3 factors that affect students interest in conducting Academic Dishonesty that is Behavioral Accounting, Opportunities and Pressure while this study uses 3 factors that influence the intention of the occurrence of Internal Whistleblowing that is Behavioral Accounting, Ethics and Personal Cost. The object of this study is that there are accounting students throughout Indonesia. The number of respondents in this study were 384 respondents. The method used in the selection of the sample is then Snowball sampling and hypothesis testing using Path analysis of PLS program. The results of research for Academic Dishonesty show that Behavioral Accounting variables do not affect student intention to do Academic Dishonesty while Opportunity and Pressure variables are influential. Research conducted to examine the intention of the occurrence of Internal Whistleblowing that Ethics and Personal Cost have an influence while Accounting Behavior has no influence on the intention of the occurrence of Internal Whistleblowing
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | akuntansi keperilakuan; peluang; tekanan; etika; personal cost; ketidakjujuran akademik; whistleblowing internal; behavioral accounting; opportunities; pressure; ethics; personal cost; academic dishonesty; internal whistleblowing | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 23 May 2022 04:34 | ||||||||||||
Last Modified: | 23 May 2022 04:34 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47454 |
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