Journal of Economic, Bussines and Accounting (COSTING)
Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting

Determinan Niat Kecurangan Akademik Dengan Menggunakan Fraud Triangle

Ika Kristianti (Universitas Kristen Satya Wacana)
Daffa Dwi Setyawan (Universitas Kristen Satya Wacana)



Article Info

Publish Date
28 Dec 2021

Abstract

This research was conducted with the aim of examining the variables or factors that could influence the intention of academic cheating in the student environment by using the fraud triangle dimension consisting of pressure, opportunity and rationalization. This research was conducted on students of the undergraduate accounting study program at Salatiga City Universities, which consists of the Christian Satya Wacana Salatiga University, the Salatiga State Islamic Institute, and the AMA Salatiga College of Economics. This research was conducted using the snowball sampling method using quantitative methods, both in data collection and analysis. This study can provide empirical evidence if the opportunity and rationalization variables have a positive effect on students 'academic cheating intentions during this online lecture, besides that it was also found that pressure had a negative effect on students' academic cheating intentions. Keywords : Intentions of Cheating, Triangle Fraud, Pressure, Opurtinity, Rasionalization.

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...