ANALISIS DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS SRIWIJAYA
Daftar Isi:
- This study aims to test empirically the influence of fraud diamond dimension on academic fraud behavior. Independent variables that are used in this research are pressure, opportunity, rationalization, and capability. While dependent variable used is academic fraud behavior. Population of this research are SJ Accounting students of Sriwijaya University 2014-2017 who are active in the even semester of the academic year 2017/2018. By using purposive sampling method and slovin formula, there were 278 students. Analitical tool to test the hypothesis in this research using IBM SPSS software Version 21. Statistical method used is multiple linear regression analysis. The results of this research shows that partially, opportunities and capabilities has the significant influence on academic fraud behavior. Whereas pressure and rationalization have no influence on academic fraud behavior.Simultaneous test results shows that independent variables simultaneously have influence on academ1cfraud behavior.