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A Study on Academic Dishonesty and Moral Reasoning Heriyati, Dina; Ekasari, Wulandari Fitri
International Journal of Education Vol 12, No 2 (2020): Volume 12, Issue 2
Publisher : UPI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/ije.v12i2.18653

Abstract

Academic dishonesty in the form of cheating and plagiarism among university students has been a prevalent issue. This study investigates the role of moral reasoning as a moderator of fraud risk factors (Fraud Triangle - pressure, opportunity, and rationalization) on academic dishonesty. The data were collected through a survey of 178 undergraduate accounting students in one public university in Indonesia. The result of the partial least squares structural equation modeling analysis revealed that pressure, opportunity, and rationalization directly and positively affected academic dishonesty. The structural model was also examined across two groups based on the level of moral reasoning (Group 1: individuals with low moral reasoning; Group 2: individuals with high moral reasoning). The results showed that the pressure, opportunity, rationalization – academic dishonesty model remained invariant between the groups, a new finding contributed to the literature on academic dishonesty and the moderating effects of moral reasoning. The results of the study also suggest that university should uphold academic integrity by creating an environment where academic dishonesty is unacceptable and reduce the opportunity to commit dishonest acts because everybody might commit such acts regardless of their morality.
MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Kurnianto, Sigit; Kurniawansyah, Deddy; Ekasari, Wulandari Fitri
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.177

Abstract

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems into seven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction, system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information qualityto usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.