Sharia Oikonomia Law Journal
Vol. 1 No. 2 (2023)

Analysis of the Influence of Fraud Diamond Dimensions on Fraudulent Behavior of Accounting Students at Diponegoro University

Andrean Seto Nurdiansyah (Universitas Dian Nuswantoro)
NPMA Durya (Universitas Dian Nuswantoro)
Fusi Rachele (Humboldt University of Berlin)



Article Info

Publish Date
06 Aug 2023

Abstract

This study aims to determine the effect of the fraud diamond dimension on the fraudulent behavior of accounting students at Diponegoro University. Cheating is a fraudulent act committed by someone to gain profit for himself by taking advantage of other people. The data analysis technique in this study was multiple linear regression analysis using data from Diponegoro University accounting student respondents in the 2019 and 2020 batches. The results showed that pressure and ability had an effect on academic cheating, while opportunity and rationalization had no effect on academic cheating. The results of the model feasibility test show that pressure, opportunity, rationalization and ability simultaneously influence the academic fraud of accounting students at Diponegoro University.

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Journal Info

Abbrev

solj

Publisher

Subject

Description

The Sharia Oikonomia Law Journal explores various aspects of Sharia economic law and the evolving economic challenges. Its primary focus includes the impact of digital transformation on Islamic finance, such as fintech and blockchain, as well as the role of Sharia financial instruments (zakat, waqf, ...