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Michael Sihombing
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud ) Mahasiswa Akuntansi Universitas Udayana Michael Sihombing; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 2 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i02.p07

Abstract

Academic fraud is dishonest behavior committed by individuals in an academic environment in order to obtain their own benefits. This research aims to examine fraud triangle (pressure, opportunity, and rationalization) on the academic fraud of accounting students at Udayana University. The number of samples is 228 people, with the method of puposive sampling, especially non-probability sampling. Data collection is done through google form. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that pressure, opportunity, and rationalization had a positive and significant effect on academic fraud. Keywords: Pressure; Opportunity; Rationalization; Academic Fraud.
Co-Authors K. Budiartha