DAFTAR ISI

HALAMAN JUDUL ................................................................................................i

LEMBAR PENGESAHAN .................................................................................... ii
BERITA ACARA SKRIPSI .................................................................................. iii
SURAT PERNYATAAN KEASLIAN SKRIPSI ..................................................iv
MOTTO ................................................................................................................... v
KATA PENGANTAR ............................................................................................vi
DAFTAR ISI........................................................................................................ viii
DAFTAR GAMBAR ..............................................................................................xi
DAFTAR TABEL ................................................................................................. xii
DAFTAR LAMPIRAN ........................................................................................ xiii
BAB I ....................................................................................................................... 1
PENDAHULUAN ................................................................................................... 1
1.1. Latar Belakang Penelitian ......................................................................... 1
1.2. Rumusan Masalah ..................................................................................... 8
1.3. Tujuan Penelitian....................................................................................... 9
1.4. Batasan Penelitian ...................................................................................10
1.5. Manfaat Penelitian...................................................................................10
1.6. Sistematika Penulisan..............................................................................11
BAB II....................................................................................................................12
TINJAUAN PUSTAKA ........................................................................................12
2.1. Tinjauan Teori .........................................................................................12
2.1.1. Fraud (kecurangan) .........................................................................12
2.1.2. Academic Fraud (kecurangan akademik) ........................................12
2.1.3. Faktor-faktor yang Mempengaruhi Kecurangan Akademik. ...........15
2.1.4. Teori Fraud Triangle .......................................................................15
2.1.5. Teori Fraud Diamond ......................................................................17
2.1.6. Religiusitas .......................................................................................22
2.2. Tinjauan Penelitian Terdahulu ................................................................23
2.3. Kerangka Konseptual ..............................................................................26
2.4. Hipotesis Penelitian .................................................................................26
2.4.1. Pengaruh Tekanan terhadap Kecurangan Akademik .......................27
2.4.2. Pengaruh Kesempatan terhadap Kecurangan Akademik .................27
2.4.3. Pengaruh Rasionalisasi terhadap Kecurangan Akademik................29
 2.4.4. Pengaruh Kemampuan terhadap Kecurangan Akademik ................29
2.4.5. Pengaruh Religiusitas terhadap Kecurangan Akademik ..................30
BAB III ..................................................................................................................32
METODE PENELITIAN.......................................................................................32
3.1. Rancangan Penelitian ..............................................................................32
3.2. Populasi dan Sampel ...............................................................................33
3.3. Variabel Penelitian ..................................................................................34
3.3.1. Klasifikasi Variabel .........................................................................34
3.3.2. Definisi Operasional Variabel..........................................................35
3.4. Lokasi dan Waktu Penelitian...................................................................42
3.5. Prosedur Pengambilan Data ....................................................................42
3.6. Model dan Teknis Analisis Data .............................................................42
3.6.1. Analisis Deskriptif ...........................................................................43
3.6.2. Uji Kualitas Data..............................................................................43
3.6.3. Analisis Regresi Linier Berganda ....................................................44
BAB IV ANALISIS HASIL PENELITIAN DAN PEMBAHASAN....................47
4.2. Analisis Deskriptif...................................................................................48
4.2.1. Karakteristik Responden ..................................................................49
4.2.2. Variabel Penelitian ...........................................................................50
4.3. Uji Kualitas Data .....................................................................................53
4.3.1. Uji Validitas .....................................................................................53
4.3.2. Uji Reliabilitas .................................................................................57
4.4. Analisis Regresi Linier Berganda ...........................................................58
4.4.1. Uji Koefisien Determinasi ...............................................................60
4.4.2. Uji Kelayakan Model (Uji F) ...........................................................61
4.4.3. Uji Statistik t ....................................................................................62
4.5. Pembahasan .............................................................................................64
4.5.1. Pengaruh Tekanan terhadap Kecurangan Akademik. ......................64
4.5.2. Pengaruh Kesempatan terhadap Kecurangan Akademik. ................65
4.5.3. Pengaruh Rasionalisasi terhadap Kecurangan Akademik................66
4.5.4. Pengaruh Kemampuan terhadap Kecurangan Akademik. ...............66
4.5.5. Pengaruh Religiusitas terhadap Kecurangan Akademik. .................67
BAB V KESIMPULAN DAN SARAN ................................................................68
5.1. Kesimpulan..............................................................................................68
5.2. Keterbatasan Penelitian ...........................................................................69
 5.3. Saran ........................................................................................................69
DAFTAR PUSTAKA ............................................................................................71
LAMPIRAN ...........................................................................................................76
 DAFTAR GAMBAR

Gambar 2.1: Fraud Triangle ..................................................................................16

Gambar 2.2: Fraud Diamond .................................................................................18
Gambar 2.3: Kerangka Konseptual ........................................................................26
 DAFTAR TABEL

Tabel 2.1: Penelitian Terdahulu .............................................................................24

Tabel 3.1: Item-item pengukuran tekanan .............................................................36
Tabel 3.3: Item-item pengukuran kesempatan .......................................................37
Tabel 3.4: Item-item pengukuran rasionalisasi ......................................................38
Tabel 3.5: Item-item pengukuran kemampuan ......................................................39
Tabel 4.1: Hasil Pengumpulan Data……………………………………………...48
Tabel 4.2: Karakteristik Responden Berdasarkan Angkatan .................................49
Tabel 4.3: Karakteristik Responden Berdasarkan IPK ..........................................49
Tabel 4.4: Karakteristik Responden Berdasarkan Jenis Kelamin ..........................50
Tabel 4.5: Statistik Deskriptif ................................................................................51
Tabel 4.6: Hasil Uji Validitas Variabel Tekanan ...................................................54
Tabel 4.7: Hasil Uji Validitas Variabel Kesempatan .............................................54
Tabel 4.8: Hasil Uji Validitas Variabel Rasionalisasi ...........................................55
Tabel 4.9: Hasil Uji Validitas Variabel Kemampuan ............................................55
Tabel 4.10: Hasil Uji Validitas Variabel Religiusitas ............................................56
Tabel 4.11: Hasil Uji Validitas Variabel Perilaku Kecurangan Akademik ...........56
Tabel 4.12: Hasil Uji Reliabilitas...........................................................................57
Tabel 4.13: Hasil Regresi Linier Berganda............................................................59
Tabel 4.14: Uji Koefisien Determinasi ..................................................................61
Tabel 4.15: Hasil Uji F...........................................................................................61
Tabel 4.16: Hasil Uji t ............................................................................................62
 DAFTAR LAMPIRAN

Lampiran 1: Kuesioner ..........................................................................................77

Lampiran 2: Tabulasi Jawaban Responden............................................................82
Lampiran 3: Hasil Uji Statistik ..............................................................................94