Jurnal Akuntansi Trisakti
Vol. 5 No. 2 (2018): September

PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGUISITAS TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA

Sistya Rahmawati (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Dini Susilawati (Fakultas Ekonomi dan Bisnis Universitas Trisakti)



Article Info

Publish Date
16 Aug 2019

Abstract

This study aims to examine the factors that influence toward behavior of academic fraud by students accounting in the faculty of economics and business by using diamond fraud dimensions consisting of pressure, opportunity, rationalization, capabilities and level of religuisity.This study is using purposive convinience method, convience sanpling is a non-probability sampling technique where subjects are selected because of their convenient accessibility and proximity. Data used in this research is primary data by using questionnaire. The sample of this study is the accounting student of the faculty of economics and business of university in jakarta. This research uses multiple linear regression analysis at hypothesis testing. The result of this research shows that the opportunity, capability and level of religuisity have influence to the academic fraud behavior of the accounting students of the faculty of economics and business while the other variables such as pressure, rasionaliation and control variables have no influence on the behavior of academic fraud. 

Copyrights © 2018






Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi ...