PERSEPSI MAHASISWA AKUNTANSI UPN "VETERAN" JAKARTA TERHADAP PENGUNGKAPAN FRAUD AKADEMIK

Mohamad Singgih Saputra, . (2024) PERSEPSI MAHASISWA AKUNTANSI UPN "VETERAN" JAKARTA TERHADAP PENGUNGKAPAN FRAUD AKADEMIK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Academic fraud is an act of deception carried out with the intention of deceiving others in order to achieve academic success. Whistleblowing refers to a form of action taken by an individual to report an act of fraud, including academic fraud. The purpose of this study is to examine and determine the perceptions of UPN "Veteran" Jakarta accounting students regarding the disclosure of academic fraud. The sample in this study consisted of 105 respondents from undergraduate accounting students at UPN "Veteran" Jakarta. This study used a quantitative method and employed primary data. The method of data collection for this study used a questionnaire through google form which was distributed to students who were or had taken the courses auditing and assurance 1, auditing and assurance 2, and corporate governance and business ethics which were measured using a Likert scale. The data was analyzed using a multiple linear regression model with the help of SPSS version 27. The results of this study show that attitude towards behavior and perceived behavioral control have a significant positive effect on students' whistleblowing intentions. Meanwhile, subjective norms and organizational commitment do not have a significant effect on students' whistleblowing intentions.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112150] [Pembimbing: Tri Marhendra Rahardyan] [Penguji 1: Satria Yudhia Wijaya] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords: theory of planned behavior, whistleblowing, fraud, academic
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MOHAMAD SINGGIH SAPUTRA
Date Deposited: 20 Sep 2024 07:08
Last Modified: 20 Sep 2024 07:08
URI: http://repository.upnvj.ac.id/id/eprint/31016

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