Jurnal Akuntansi Aktual
VOLUME 4, NOMOR 2, JUNI 2017

PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK (STUDI EMPIRIS PADA MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS BRAWIJAYA)

Isnan Murdiansyah (Unknown)
Made Sudarma (Unknown)
Nurkholis - (Unknown)



Article Info

Publish Date
24 Sep 2017

Abstract

This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability. This study was conducted at the postgraduate (master) accounting program at the Faculty of Economics andBusiness, University of Brawijaya, Malang. The study used a combination of research methods (Concurrent Embedded Design) by using quantitative and qualitative methods, both in the collection of data and analysis, then compared the data obtained and found which data can be combined and distinguished. The results of this study provide empirical evidence that pressure, opportunity and rationalization have positive effect on student’s academic fraud behavior. It also found that the individual capability have negative effect on student’s academic fraud behavior.Keywords:Academic Fraud behavior, Fraud Diamond, Opportunity, Rationalization, Capability

Copyrights © 2017






Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the ...