Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 13 (2017): Akuntansi dan Sistem Teknologi Informasi

PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DENGAN MENGGUNAKAN DIMENSI FRAUD DIAMOND

Dyah Noviana Primasari, Suhendro & Endang Masitoh W. (Unknown)



Article Info

Publish Date
16 Sep 2017

Abstract

This research examined factors that influence the behavior of student’scheating by using the concept of fraud diamond consisting of pressure,opportunity, rationalization, and individual’s capability. This researchpopulation is students S1 college in Surakarta that was active. Sample used inthis research is students department of economics S1 accounting courses collegein Surakarta. Sample selection using purposive sampling method. In this researchuse research instruments a questionnaire. The research sample obtained by 129students department of economics S1 accountinng courses college in Surakarta.Methods of data analysis using multiple linear regression analysis. The result ofthis research show that opportunity and capability individual’s have positivesignificant effect to students academic fraud behavior committed by accountingstudents, whereas pressure and individual’s capability did not influence tostudents academic fraud behavior committed by accounting students.Keywords: academic fraud, fraud diamond, accounting students, college,Surakarta.

Copyrights © 2017






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...