ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS IN HIGHER EDUCATION ON SUMATERA ISLAND

Abstract

ABSTRACT
Students who behave honestly are expected to be able to become a generation of people who are reliable and dignified. In fact, not all students have honest behavior, and there are still student behaviors that are not in accordance with applicable ethics and regulations. In Indonesia, academic fraud also occurs both by students and lecturers / teachers and even prospective professors. The purpose of this study was to find out how academic fraud was committed by students caused by pressure, opportunities and rationalization. Population was all accounting students at state universities on the island of Sumatra, while the sample was 7th semester accounting students. Data collection was carried out using google forms, questionnaires were returned and completed as many as 127. This research uses descriptive analysis. The results showed that the level of academic cheating behavior of accounting students at the State University on the island of Sumatra is low, this shows that students on average do both personal and group assignments well and rarely take quotes from other people's writings without including the author's name, at the time of implementation exams, the average student rarely cheats. Students are quite depressed by the assignments given by the lecturers quite a lot and are quite difficult, the graduation standard that must be achieved is quite high, this causes students to continue to learn to get a graduation standard. Students have enough opportunities to commit academic cheating, this causes the plagiarism check on student assignments not yet fully adequate, lecturers have not completely changed the pattern of student assignments in different groups, so there is a possibility or opportunity to copy paste the results of other groups' work, the low level of prevention done by the lecturer on cheating done at the test, and students are in an environment that cheats during teaching and learning activities . Besides that students feel cheating behavior is something that naturally occurs among students, to get good achievements, or meet graduation standards.