PENGARUHPENYALAHGUNAANTEKNOLOGIINFORMASIDAN INTEGRITASMAHASISWATERHADAPPERILAKU KECURANGANAKADEMIKMAHASISWAAKUNTANSISEBAGAI CALONAKUNTAN (Studi Kasus pada Mahasiswa Akuntansi Universitas Islam Kuantan Singingi)

Abstract

The purpose of this study was to determine (1) the effect of misuse of information technology on the academic fraud behavior of accounting students as prospective accountants, (2) the effect of student integrity on academic fraud behavior of accounting students as prospective accountants and (3) the effect of misuse of information technology and student integrity on academic fraud behavior of accounting students as prospective accountants for accounting students. Case studies of accounting students at the Kuantan Singingi Islamic University. This research design is quantitative. The population was 157 accounting students at the Kuantan Singingi Islamic University from 2016 to 2019. The sample used was 139 students. The sampling technique used stratified sampling. This study used a data collection technique in the form of a questionnaire. Instrument testing includes validity and reliability testing. The results of the validity test stated that all question items were valid and none were invalidated. The results of the instrument reliability test showed that all questions were reliable. The prerequisite test includes the normality test and linearity test, as well as the classical assumption test including the muticollinearity test and heteroscedasticity test. The data analysis used simple regression analysis and multiple regression analysis. The results showed that: (1) Information Technology partially influences the Academic Cheating Behavior of Accounting Students as Accountant Candidates. Because the significance value of the Misuse of Information Technology variable is less than 0.05 which is equal to 0,000 and the value of tcount> ttable is 3,732 > 1,981. These results indicate that the first hypothesis is accepted. (2) Student integrity partially did not significantly influence the academic behavior of students in the accounting study program at Kuantan Singingi Islamic University. Because the significance value of the Misuse of Information Technology variable is greater than 0.05 which is equal to 0.625 and t arithmetic < t table that is -0.490 <1.981. These results indicate that the first hypothesis was rejected. (3) Information Technology and student integrity simultaneously influence the Academic Cheating Behavior of Accounting Students as Prospective Accountants. Because the significance value of the Misuse of Information Technology variable is smaller than 0.05 which is equal to 0.001 and the value of t count> t table is 3,732> 0.05. These results indicate that the third hypothesis is accepted. Of 0.231, Fcount> Ftable (21.583> 3.06) and a significance value of 0.000 <0.050.