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All Journal Jurnal Ilmiah Akuntansi dan Humanika International Journal of Community Service Learning QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis BERNAS: Jurnal Pengabdian Kepada Masyarakat
I Gde Agung Wira Pertama
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond I Gusti Ayu Ratih Permata Dewi; I Gde Agung Wira Pertama
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.25949

Abstract

Academic cheating behavior is the seeds of bigger cheating practices in the future because it can cause more serious problems, such as violations of professional ethics or the occurrence of crimes. This study aims to analyze the influence of fraud risk factors based on the Fraud Diamond perspective, namely pressure, opportunity, rationalization, and competence on the accounting student academic fraud behavior. Data were collected using a questionnaire on 385 accounting students at universities in Bali Province. The data analysis technique used in this research is descriptive statistical analysis and hypothesis testing using multiple linear regression analysis. The results of the study provide evidence that the factors of pressure, opportunity, rationalization, and ability have a positive effect on academic fraud behavior in accounting students.
Co-Authors A.A. Putu Mirah Purnama Sari I Gst. B Ngr. P. Putra I Gusti Ayu Ratih Permata Dewi I Kadek Agus Aditya Kusuma I Nyoman Sutapa Indah Permatasari Ni Luh Putu Mita Miati Ni Nyoman Sri Rahayu Damayanti Ni Putu Riski Martini