PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DENGAN MENGGUNAKAN DIMENSI FRAUD DIAMOND

Authors

  • Dyah Noviana Primasari, Suhendro & Endang Masitoh W.

Abstract

This research examined factors that influence the behavior of student’s
cheating by using the concept of fraud diamond consisting of pressure,
opportunity, rationalization, and individual’s capability. This research
population is students S1 college in Surakarta that was active. Sample used in
this research is students department of economics S1 accounting courses college
in Surakarta. Sample selection using purposive sampling method. In this research
use research instruments a questionnaire. The research sample obtained by 129
students department of economics S1 accountinng courses college in Surakarta.
Methods of data analysis using multiple linear regression analysis. The result of
this research show that opportunity and capability individual’s have positive
significant effect to students academic fraud behavior committed by accounting
students, whereas pressure and individual’s capability did not influence to
students academic fraud behavior committed by accounting students.
Keywords: academic fraud, fraud diamond, accounting students, college,
Surakarta.

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Published

2017-09-16

Issue

Vol. 13 (2017): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

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