Kajian Akuntansi
Volume 24, No. 1, 2023

Prediction Academic Fraud of Accounting Students With Diamond Fraud Analysis

Abdul Rahman (Politeknik Negeri Medan)
Deliana Deliana (Politeknik Negeri Medan)
Rizki Syahputra (Politeknik Negeri Medan)
Listiorini Listiorini (Universitas Harapan)
Maymunah Ghavira (Politeknik Negeri Medan)



Article Info

Publish Date
31 Mar 2023

Abstract

This study useful in obtain empirical evidence regarding the prediction academic fraud of accounting students at state higher education in Medan city using fraud diamond analysis.This research is expected to produce policies that will be able to prevent academic fraud at state higher education in Medan City. The data is primary data that comes directly from respondents using a questionnaire was distributed via googleform were sent directly to the respondents. Minimum sample used were 97 students majoring in accounting at state higher education in Medan city. This study used statistical analysis testing with SmartPLS (Partial Least Square). The results indicate that academic pressure and the ability to commit academic fraud have an effect on fraud academic. Opportunity and rationalization of committing academic fraud have no effect on academic fraud.Keywords : academic fraud, fraud diamond, smartpls

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Journal Info

Abbrev

kajian_akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Kajian Akuntansi Universitas Islam Bandung terbit dua kali dalam setahun, mempublikasikan tulisan-tulisan dalam bidang akuntansi dan keuangan yang memiliki kontribusi signifikan terhadap perkembangan ilmu pengetahuan, pemikiran, profesi dan praktik akuntansi di Indonesia, khususnya dan dunia pada ...