Pengaruh Motivasi Belajar dan Integritas terhadap Motivasi Kecurangan Akademik Mahasiswa Akuntansi

Authors

  • Muhammad Titan Terzaghi Program Studi Akuntansi, Universitas Bina Darma, Palembang, Sumatera Selatan
  • Tania Program Studi Akuntansi, Universitas Bina Darma, Palembang, Sumatera Selatan
  • Rosalina Pebrica Mayasari Program Studi Akuntansi, Universitas Tridinanti, Palembang, Sumatera Selatan

DOI:

https://doi.org/10.52333/strategi.v16i2.2200

Keywords:

Motivasi Belajar, Integritas, Motivasi Kecurangan Akademik, Mahasiswa Akuntansi..

Abstract

Academic dishonesty is a critical issue that not only undermines the integrity of higher education institutions but also has the potential to trigger fraudulent behavior in the professional workplace, particularly in the finance sector. This study aims to analyze the simultaneous and partial effects of learning motivation and integrity on the motivation for academic dishonesty among accounting students. This quantitative study employed a saturated sampling technique involving 94 students, resulting in a final sample of 89 usable questionnaires. Data were analyzed using multiple linear regression following validity, reliability, and classical assumption tests. The results indicate that learning motivation and integrity, when considered simultaneously, have a significant effect on the motivation for academic dishonesty. Individually, learning motivation was found to have a negative but insignificant effect. Conversely, integrity was shown to have a significant negative effect. 

ABSTRAK

Kecurangan akademik merupakan isu krusial yang tidak hanya merusak integritas lembaga pendidikan tinggi, tetapi juga berpotensi memicu perilaku fraud di dunia kerja profesional, khususnya pada bidang keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh Motivasi Belajar dan Integritas secara simultan dan parsial terhadap Motivasi Kecurangan Akademik pada mahasiswa Akuntansi. Penelitian kuantitatif ini menerapkan teknik sampel jenuh kepada 94 mahasiswa, dengan hasil sampel akhir yang layak diolah sebanyak 89 kuesioner. Data dianalisis menggunakan regresi linear berganda setelah melalui uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara simultan Motivasi Belajar dan Integritas berpengaruh signifikan terhadap Motivasi Kecurangan Akademik. Secara parsial, Motivasi Belajar berpengaruh negatif namun tidak signifikan. Sebaliknya, Integritas terbukti berpengaruh negatif dan signifikan.

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Published

2026-10-27

How to Cite

Terzaghi, M. T., Tania, & Rosalina Pebrica Mayasari. (2026). Pengaruh Motivasi Belajar dan Integritas terhadap Motivasi Kecurangan Akademik Mahasiswa Akuntansi. Strategi, 16(2), 95–102. https://doi.org/10.52333/strategi.v16i2.2200

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