PENGARUH DIMENSI FRAUD TRIANGLE (TEKANAN, KESEMPATAN DAN RASIONALISASI) TERHADAP PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA

Authors

  • Dewi Surtika Sari, Rispantyo & Djoko Kristianto

Abstract

The purpose of this study was to analyze: 1) the significance of pressure effect
on the behavior of fraud academic on the students, 2) the significance of opportunity
effect on the behaviour of academic fraud on the students 3) the significance of
rationalization effect on the behavior of academic fraud on the students. The type of
this study is a survey of students of Faculty of Economics Accounting Study Program
Slamet Riyadi University Surakarta class of 2013 and 2014. The sample technique
used convenience sampling with sample of 57 students. Methods of data collection
used documentation and questionnaires. Data analysis techniques used multiple
linear regression. The results showed that the pressure had a positive and significant
effect on student’s academic fraud behavior. Opportunities had a positive and
significant effect on student’s academic fraud behavior. Rationalization has a
positive and significant effect on student’s academic fraud behavior.
Keywords: fraud triangle, pressure, opportunity, rationalization, fraud academic

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Published

2017-12-13

Issue

Vol. 13 No. 4 (2017): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

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