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All Journal RESLAJ: Religion Education Social Laa Roiba Journal
Apriyeni , Yolanda
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Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Apriyeni , Yolanda; Aprila, Nila
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1103

Abstract

The purpose of this study was to determine how aspects of the Fraud Crowe Pentagon affect academic fraud among students. The sample in this study were undergraduate accounting students of the Faculty of Economics and Business, Bengkulu University. The sampling technique used was purposive sampling, with criteria including undergraduate accounting students who are still active, registered at Bengkulu University, accounting students who have taken behavioral accounting and auditing I and II courses, and accounting students in semesters 5, 7, and 9. The sample used was 100 participants obtained by distributing questionnaires via Google Form. SmartPLS 4 is the analysis tool used in this study. The results of this study indicate that fraud is not influenced by pressure, rationalization, competence, or arrogance, but is influenced by opportunity. Opportunity has a positive and significant effect of 0.001 on academic fraud of undergraduate accounting students at Bengkulu University.
Co-Authors Aprila, Nila