ANALISIS PENGARUH SISTEM PEMBELAJARAN DARING TERHADAP KECURANGAN AKADEMIK MAHASISWA PADA PRODI AKUNTANSI UNIVERSITAS TANGERANG RAYA

Abstrak

Penelitian ini menginvestigasi dampak sistem perkuliahan daring terhadap intensitas kecurangan akademik di kalangan mahasiswa program studi akuntansi Universitas Tangerang Raya. Pendekatan kuantitatif diterapkan dengan menyasar populasi mahasiswa aktif kelas karyawan Fakultas Ekonomi dan Bisnis yang menjalani metode belajar jarak jauh. Melalui penerapan rumus Slovin, terpilih 72 responden sebagai sampel representatif yang datanya dihimpun secara langsung lewat instrumen kuesioner primer. Pengujian data dijalankan menggunakan metode analisis deskriptif. Konklusi empiris mengindikasikan bahwa faktor tekanan (pressure) dan peluang (opportunity) tidak terbukti memengaruhi tindakan kecurangan akademik secara signifikan dalam ekosistem daring, sedangkan aspek rasionalisasi justru terbukti berkontribusi secara positif dan signifikan terhadap eskalasi tindakan tidak jujur tersebut.

This study investigates the impact of online learning systems on the intensity of academic dishonesty among accounting study program students at Universitas Tangerang Raya. A quantitative approach was applied, targeting a population of active employee-class students from the Faculty of Economics and Business who undergo distance learning methods. Through the application of Slovin's formula, 72 respondents were selected as a representative sample, whose data were gathered directly via primary questionnaire instruments. Data evaluation was carried out using descriptive analysis methods. Empirical conclusions indicate that the factors of pressure and opportunity do not significantly affect academic dishonesty within the online ecosystem, whereas the aspect of rationalization proves to contribute positively and significantly to the escalation of such dishonest behavior.