FENOMENA GAMBARAN PERILAKU KORUPTIF MAHASISWA AKUNTANSI

Habsyah Fitri Aryani; Ilham Ramadhan Ersyafdi

doi:10.31573/eksos.v20i2.801

Habsyah Fitri Aryani Universitas Nahdlatul Ulama Indonesia
Ilham Ramadhan Ersyafdi Universitas Nahdlatul Ulama Indonesia

DOI: https://doi.org/10.31573/eksos.v20i2.801

Keywords: accounting student, corrupt behavior, corruption

Abstract

This study is a descriptive study which aims to describe the phenomenon of corrupt behavior with the respondents being accounting students. This study uses a mixed method by combining quantitative instruments, namely interviews and questionnaires and taking information about the phenomena studied based on previous scientific articles which is a qualitative approach. The results of the study found that there were two out of ten examples of corrupt behavior that were most frequently carried out or obtained a percentage score above 51% of the total respondents, namely cheating at 78.79% and copying (copy pasting) work in the form of assignments/exams from the internet at 87.88 %. Meanwhile, the remaining eight behaviors get a percentage below 51%. Apart from that, there are also two examples of corrupt behavior that have never been carried out at all, namely manipulating activity accountability reports and falsifying scholarship data. If we look at each individual, the majority of respondents have committed two and three of the ten examples of corrupt behavior, which when combined gets a percentage above 51%, namely 57.57%. Based on interviews, many respondents used rationalization reasons regarding this corrupt behavior so that special learning was needed at universities to straighten out respondents' understanding, such as requiring anti-corruption education courses.

References

Anindya, J. R., & Adhariani, D. (2019). Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions. International Journal of Ethics and Systems, 35(4), 545-557.

Arifiyanti, J., Suhartini, E., Mulyono, J., & Hutama, P. (2022). Pendidikan Anti Korupsi pada Mahasiswa: Pendisiplinan Tubuh dan Tantangan Sengkarut Perilaku. Edu Cendikia: Jurnal Ilmiah Kependidikan, 2(03), 490-496. DOI: https://doi.org/10.47709/educendikia.v2i03.1910

Artani, K. T. B., & Wetra, I. W. (2017). Pengaruh academic self efficacy dan fraud diamond terhadap perilaku kecurangan akademik mahasiswa akuntansi di Bali. Jurnal Riset Akuntansi, 7(2), 123-132.

Darmayanti, N., Rosyida, I., & Irawan, G. (2020). Pengaruh Dimensi Fraud Diamond terhadap Perilaku Kecurangan Akademik Mahasiswa Jurusan Akuntansi. J-MACC : Journal of Management and Accounting, 3(2), 41-54. DOI: https://doi.org/https://doi.org/10.52166/j-macc.v3i2.2068

Ersyafdi, I. R., Ahmadi, L. P, Fauziyyah, N., & Aryani, H. F. (2023). Impact Of Covid-19 On CSR Disclosure Of Coal Mining Companies Listed On Idx High Dividend 20. Conference on Economic and Business Innovation (CEBI), 3(1), 87–100. DOI: https://doi.org/10.31328/cebi.v3i1.287

Ersyafdi, I. R., & Ginting, R. (2023). COVID-19 dan Dampaknya terhadap Audit: Perspektif Auditor di Indonesia. Jurnal Akuntansi Keuangan dan Bisnis, 16(1), 130-139. DOI: https://doi.org/10.35143/jakb.v16i1.5848

Ersyafdi, I. R., & Ginting, R. (2024). Gratifikasi dalam Perspektif Mahasiswa Akuntansi: Dilema atau Problematika. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(1), 17-34. https://doi.org/10.29303/akurasi.v7i1.478

Ersyafdi, I. R., & Sianturi, A. M. (2018). Pengaruh profesionalisme, kompetensi dan dukungan organisasi terhadap kinerja akuntan forensik lembaga pemeriksa keuangan negara. Jurnal Akuntansi dan Keuangan, 7(2), 171-190. DOI: https://dx.doi.org/10.36080/jak.v7i2.770

Hafit, H., Mawarda, R., Masayu, Y., Afika, R., Wibisono, A., Permata, N., Setiawan, L., Puspa Fadillah, D., & Tausha, S. (2024). Peran Civitas Akademika dalam Pencegahan Korupsi di Kalangan Akademik Kampus. JURNAL ANTI KORUPSI, 4(1), 50-66. DOI:10.19184/jak.v4i1.38797

Hisan, Y. F. K., Lubis, R., Hainun, T. N., Sinaga, E. N. R., & Mulyadi, M. (2024). Pengaruh Menyontek terhadap Pengembangan Antikorupsi pada Mahasiswa UPN “Veteran” Jakarta Menuju Indonesia Emas 2045. Action Research Literate, 8(1), 77-83. DOI: https://doi.org/10.46799/arl.v8i1.255

Ikatan Akuntan Indonesia. (2016). Kerangka Konseptual Pelaporan Keuangan. Jakarta: Dewan Standar Akuntansi Keuangan IAI

Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., & Sariannidis, N. (2022). The fraud triangle–an alternative approach. Journal of Financial Crime, 29(3), 908-924.

Kotler, Phillip dan Kevin Lane Keller (2016), Marketing Management, Edisi: 15e, United States of America: Pearson Education.

Mansor, N., & Abdullahi, R. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Science, 1(4), 38-45.

Marciano, B., Syam, A., Suyanto, A., & Ahmar, A. (2021). Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur. Jurnal Akuntansi Berkelanjutan Indonesia, 4(3), 113-324.

Novitasari, A. R., & Chariri, A. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Financial Statement Fraud Dalam Perspektif Fraud Pentagon. Diponegoro Journal of Accounting, 7(4), 1-15.

Putri, P. P., Heryadi, A., & Puspitasari, D. (2024). Peningkatan Kejujuran Akademik pada Mahasiswa melalui Pelatihan Pendidikan Anti Korupsi. Jurnal Penelitian dan Pengukuran Psikologi: JPPP, 13(1), 17-24. DOI: https://doi.org/10.21009/JPPP.131.03

Rusmita, S. (2015). Persepsi Mahasiswa Akuntansi Terhadap Korupsi. JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura), 4(01). 1-22. DOI: http://dx.doi.org/10.26418/jaakfe.v4i01.22752

Salsabil, S. M., Utami, I., & Hapsari, A. N. S. (2019). Fraud dan whistleblowing: tinjauan pengelolaan dana organisasi kemahasiswaan. Jurnal Akuntansi Bisnis, 12(1), 64-76. DOI: http://dx.doi.org/10.30813/jab.v12i1.1510

Suherman, Z. A., & Soesanto, E. (2023). Pembentukan Karakter Mahasiswa Anti Korupsi Sebagai Penyemai Harapan Baru. CAPITALIS: JOURNAL OF SOCIAL SCIENCES, 1(1), 113-123.

Triyas, A. P. A., Maulida, D. R. W., & Nathania, E. C. A. (2023). Realitas Tersembunyi: Praktik Dramaturgi Mahasiswa Penerima Beasiswa KIPK. Concept: Journal of Social Humanities and Education, 2(4), 253-267. DOI: https://doi.org/10.55606/concept.v2i4.809

Wibowo, C., & Irianto, G. (2014). PERSEPSI MAHASISWA AKUNTANSI TENTANG PENYELANGGARAAN PENDIDIKAN ANTI KORUPSI DI PERGURUAN TINGGI. Jurnal Ilmiah Mahasiswa FEB, 3(1).

Ziraluo, T. E. N., & Sembiring, F. S. B. (2024). Gambaran Korupsi Mahasiswa Prodi MIK di STIKes Santa Elisabeth Medan. DIAJAR: Jurnal Pendidikan dan Pembelajaran, 3(1), 164-170. DOI: https://doi.org/10.54259/diajar.v3i1.2440

ACFE Indonesia Chapter. (2020, May). Survei Fraud Indonesia 2019. Tersedia di https://acfe-indonesia.or.id/survei-fraud-indonesia-2019/

Pusat Edukasi Antikorupsi. (2022, Oct). Inilah 7 Perilaku Koruptif Mahasiswa, Ayo Hindari!. Tersedia di https://aclc.kpk.go.id/aksi-informasi/Eksplorasi/20221005-inilah-7-perilaku-koruptif-mahasiswa-ayo-hindari