M. Nur Sholiqin
Universitas Alma Ata

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Pengaruh Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa dengan Dua Faktor Moderasi Nila Hidayah; M. Nur Sholiqin
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.833

Abstract

The purpose of this study is to identify and analyze the factors that influence student fraud at the academic level in the Accounting Study Program, where in the main scope of education students are expected to become anti-fraud generations, so it needs to be instilled since they were in college, considering that based on previous research not a few students who have committed acts of academic fraud. Factors of academic fraud behavior include pressure, opportunity, rationalization and capability called fraud diamond which needs to be explored more deeply to test the effectiveness of the fraud concept, as well as two moderating factors, namely gender and religiosity. This research is a type of quantitative research and literacy studies. The results of the study can be concluded that the opportunity and capability factors have a significant influence while the factors of pressure, rationalization, gender and religiosity have an insignificant effect on student academic fraud behavior.