JIA (Jurnal Ilmiah Akuntansi)
Vol 5, No 2: Desember 2020

Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond

Dewi, I Gusti Ayu Ratih Permata (Unknown)
Pertama, I Gde Agung Wira (Unknown)



Article Info

Publish Date
28 Dec 2020

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.

Copyrights © 2020






Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...