Jurnal Akuntansi
Vol. 14 No. 2 (2024): Accounting Journal

Academic Fraud Behavior From The Diamond Fraud Perspective

Leriza Desitama Anggraini (Universitas Indo Global Mandiri)
Imelda Saluza (Universitas Indo Global Mandiri)
Andini Utari Putri (Universitas Indo Global Mandiri)
Sinta Habibah (Universitas Indo Global Mandiri)



Article Info

Publish Date
30 Jun 2024

Abstract

This research aims to determine the influence of pressure, opportunity, rationalization, capability on academic fraud. Academic fraud that occurs in the university environment includes cheating, copying from the internet, taking exams together and even using assistant for final assignments and theses. This research is quantitative research using primary data that researchers obtained from distributing questionnaires. The samples taken were obtained randomly from each batch of private university accounting students in Palembang City. The researcher processed the questionnaire using SPSS software. The research results stated that all the variables used had a simultaneous effect. The variables pressure, opportunity, capability partially have a significant effect on fraudulent behavior. In the rationalization variable, it can be seen that the significance of the results is greater than the predetermined significance, so that the rationalization variable has no effect on fraudulent behavior at private universities in Palembang City.

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Journal Info

Abbrev

JurnalAkuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, ...