PEMAKNAAN MAHASISWA AKUNTANSI TERHADAP PENGGUNAAN JASA JOKI TUGAS: KAJIAN FRAUD HEXAGON DAN MORAL REASONING

Annisa Asri Fitriana Cahyani, . (2025) PEMAKNAAN MAHASISWA AKUNTANSI TERHADAP PENGGUNAAN JASA JOKI TUGAS: KAJIAN FRAUD HEXAGON DAN MORAL REASONING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study explores how accounting students interpret the use of assignment jockeys through the lens of the Fraud Hexagon and moral reasoning. Employing a qualitative method with an interpretive paradigm and a case study approach, data were collected through in-depth interviews with assignment jockeys, former service users, and triangulation informants, supported by transaction records and conversation documentation. Data analysis involved data reduction, data presentation, conclusion drawing, and case interpretation. The findings reveal that dominant Fraud Hexagon elements include pressure (academic and financial), opportunity (ease of access through social media and peer networks), rationalization (justification framed as necessity), and collusion (recommendation networks). Capability emerged among jockey perpetrators with strong academic skills and time management, while arrogance was not prominent. The campus socio-cultural environment was found to operate outside the Fraud Hexagon framework by normalizing the practice. From a moral reasoning perspective, students were positioned at the conventional stage, shaped by group norms and social expectations. The practice generated psychological, learning-related, and financial impacts, highlighting the role of integrity values, student capacity, and the learning environment in shaping moral reasoning.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112095] [Pembimbing: Danang Mintoyuwono] [Ketua Penguji: Krisno Septyan] [Penguji 1: Nabillah Farras Luthfi]
Uncontrolled Keywords: Task Jockey, Fraud Hexagon, Moral Reasoning, Academic Integrity, Accounting Students
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ANNISA ASRI FITRIANA CAHYANI
Date Deposited: 14 Apr 2026 15:04
Last Modified: 14 Apr 2026 15:04
URI: http://repository.upnvj.ac.id/id/eprint/42010

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