Pengaruh dimensi fraud diamond terhadap perilaku kecurangan akademik (studi empiris pada mahasiswa Magister Akuntansi Universitas Brawijaya)

Murdiansyah, Isnan ORCID: https://orcid.org/0000-0002-1825-0097, Sudarma, Made ORCID: https://orcid.org/0000-0002-1825-0097 and Nurkholis, Nurkholis ORCID: https://orcid.org/0000-0002-1825-0097 (2017) Pengaruh dimensi fraud diamond terhadap perilaku kecurangan akademik (studi empiris pada mahasiswa Magister Akuntansi Universitas Brawijaya). Jurnal Akuntansi Aktual (JAA), 4 (2). pp. 121-133. ISSN e-ISSN: 25801015; p-ISSN: 20879695

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Abstract

This study aims to examine factors that influence students’ academic cheating behavior by using dimensions of fraud diamond which consists of pressure, opportunity, rationalization and capability. This study was conducted at the postgraduate (master) accounting program at the Faculty of Economics and Business, University of Brawijaya, Malang. The study used a combination of research methods (Concurrent Embedded Design) by using quantitative and qualitative methods, both in the collection of data and analysis, then compared the data obtained and found which data can be combined and distinguished. The results of this study provide empirical evidence that pressure, opportunity and rationalization have positive effect on student’s academic fraud behavior. It also found that the individual capability have negative effect on student’s academic fraud behavior.

Item Type:	Journal Article
Keywords:	academic fraud behavior; fraud diamond; opportunity; rationalization; capability
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150116 Educational Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Isnan Murdiansyah
Date Deposited:	30 Jun 2021 13:31

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