ANALYSIS OF FACTORS THAT INFLUENCE ACADEMIC FRAUD USING FRAUD DIAMOND THEORY: EMPIRICAL STUDY IN UNIVERSITIES OF SPECIAL REGION OF YOGYAKARTA AND CENTRAL JAVA
Abstract
The objective of this study is to analyze the effects of pressure, opportunity,
rationalization, and capability summarized in the Fraud Diamond Theory on
academic fraud. This study used a survey method. The sample of this research
was 125 undergraduate accounting students who have taken auditing courses at
the Islamic University of Indonesia, Gajah Mada University, Sebelas Maret
University, and Diponegoro University. This study uses multiple regression
analysis, with the results showing that pressure, opportunity, rationalization, and
capability have influenced academic cheating behavior
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