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Kecurangan adalah kesalahan yang sengaja dilakukan untuk memperoleh
keuntungan dengan cara merugikan pihak lain. Kecurangan dalam manajemen
sekolah dapat mengurangi kualitas pendidikan. Penelitian ini bertujuan
untuk menggali persepsi Pegawai Dinas Pendidikan, Manajemen Sekolah,
Guru, dan Murid terhadap faktor-faktor yang mempengaruhi kecenderungan
kecurangan. Penelitian ini menggunakan metode penyebaran kuesioner
dengan responden sebanyak 96 Pegawai Dinas Pendidikan, 92 Manajemen SMA,
95 Guru SMA, dan 96 Murid SMA di Kabupaten Semarang. Teknik pengambilan
sampel menggunakan purposive sampling. Metode analisis data menggunakan
full model Structural Equation Modelling (SEM) dengan alat analisis
smartPLS 1.10. Hasil penelitian menunjukkan bahwa Penegakan peraturan
tidak berpengaruh terhadap kecurangan pegawai Dinas Pendidikan,
manajemen SMA, guru, dan murid. Keadilan distributif berpengaruh negatif
terhadap kecurangan pada pegawai Dinas Pendidikan dan murid, pada
manajemen SMA terdapat pengaruh positif, tetapi tidak berpengaruh pada
kecurangan guru. Keadilan prosedural berpengaruh negatif terhadap
kecurangan pegawai Dinas Pendidikan, tetapi tidak berpengaruh pada
kecurangan manajemen SMA, Guru, dan Murid. Keefektifan pengendalian
internal berpengaruh negatif terhadap kecurangan pegawai Dinas
Pendidikan, Manajemen sekolah, guru, dan murid. Perilaku tidak etis
tidak berpengaruh terhadap kecurangan pegawai Dinas Pendidikan dan
murid, tetapi pada Manajemen SMA dan Guru berpengaruh positif. Budaya
etis organisasi tidak berpengaruh terhadap kecurangan pegawai Dinas
Pendidikan, Manajemen SMA, guru, dan murid. Komitmen organisasi
berpengaruh negatif terhadap kecurangan pegawai Dinas Pendidikan,
Manajemen SMA, dan murid, tetapi tidak berpengaruh pada kecurangan guru.
Saran dalam penelitian ini, diharapkan Dinas Pendidikan dan pihak
sekolah agar lebih memperkuat sistem pengendalian internal dan
memberikan sanksi yang tegas untuk setiap pelanggaran peraturan yang
terjadi di instansi mereka. Hal ini dapat menekan tingkat kecenderungan
kecurangan (fraud) yang akan dilakukan oleh pihak-pihak yang berperilaku
tidak etis dilingkungan instansi. Fraud is a deliberate mistake to make
profits in a manner detrimental to the other party. Cheating in school
management can reduce the quality of education. This study aims to
explore the perceptions of staff of Department of Education, School of
Management, Teachers, and Students of the factors that influence the
tendency of cheating. This study used questionnaires to the respondents
as many as 96 staff of Department of Education, School of Management 92,
95 high school teachers, and 96 high school student in Semarang
district. The sampling technique used purposive sampling. Methods of
data analysis using a full model of Structural Equation Modeling (SEM)
with 1:10 smartPLS analysis tools. The results showed that the
enforcement of the rules does not affect the employee fraud Office of
Education, school management, teachers, and students. Distributive
justice negatively affect employee fraud in the Department of Education
and the students, the school management there is a positive effect, but
no effect on teacher cheating. Procedural fairness negatively affect
employee fraud Office of Education, but has no effect on the management
of cheating in high school, Teachers, and Students. The effectiveness of
the internal control negatively affect employee fraud Office of
Education, school management, teachers, and students. Unethical behavior
does not affect the employee fraud Office of Education and the
students, but the school management and teachers have positive
influence. Ethical culture of the organization does not affect the
employee fraud Office of Education, School of Management, teachers, and
students. Organizational commitment negatively affect employee fraud
Office of Education, School of Management, and the student, but had no
effect on teacher cheating. Suggestions in this study, it is expected
the Department of Education and the school in order to further
strengthen the internal control systems and provide strict sanctions for
any violation of the regulations that occurred in their institutions.
It can suppress the level of fraud tendencies to be performed by the
parties behave unethically within the agency.
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