Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Vol 2 No 1 (2022): JURNAL AKUNTANSI, AUDITING & INVESTASI

FRAUD DIAMOND TERHADAP KECURANGAN AKADEMIK

rini meliana (UIN Prof. K.H. Saifuddin Zuhri)
Aris Setiawan (a:1:{s:5:"id_ID"
s:24:"Universitas Panca Bhakti"
})

Amanah Aida Qur’an (UIN Prof. K.H. Saifuddin Zuhri)



Article Info

Publish Date
30 Jun 2022

Abstract

The purpose of this research to analyze the factors that influence academic cheating onundergraduate students majoring in accounting. This research analyzes the effect of pressure,rationalization, capability and opportunity (fraud diamond) on academic fraud. The method usedin this research is the experimental method and uses primary data in the form of a questionnaire.The research respondents were 200 students of the Accounting undergraduate study program atPanca Bhakti University Pontianak. The sampling method used purposive sampling. While theanalytical tool used is SmartPLS with a bootstrap approach in statistical testing. The resultsshowed that pressure had no effect on academic fraud. Meanwhile, rationalization, capability andopportunity had affect on academic cheating.

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Journal Info

Abbrev

jadi

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Jurnal Akuntansi, Auditing dan Investasi (JAADI) diterbitkan oleh jurusan akuntansi FE-UPB Pontianak, terbit dua kali dalam satu tahun yakni bulan Juni dan Desember. JAADI bertujuan sebagai wadah atau media informasi dan pertukaran artikel ilmiah bagi para praktisi dan pemerhati bidang ilmu di ...