Jurnal Akuntansi dan Keuangan
Vol. 2 No. 3 (2023): Juli 2023

Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Mahasiswa Akuntansi

Feri Siswanto (Unknown)
NPMA Durya (Unknown)



Article Info

Publish Date
28 Jul 2023

Abstract

Disclosure of fraud committed by accounting students uses the Diamond Fraud concept. This study aims to determine the effect of the Fraud Diamond aspect on academic fraud in student circles. In this study, the research samples were 104 students who were taking auditing courses at Semarang State University in the accounting study program batches of 2020 and 2021. The Multiple Regression Analysis used in this study was to examine the combined and individual effects of independent variables on variables dependent. This analysis is preceded by a classical assumption test, which includes a normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. While the F test and t test are used for hypothesis testing. The results of this study indicate that pressure has no effect on fraud, rationalization has no effect on fraud and opportunity has no effect on fraud, while ability has an effect on fraud. The advice we can take regarding this discussion is the importance of prioritizing ethical principles and social values ​​in the academic environment, especially the Semarang State University campus environment.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...