ANALISIS PENGARUH DIMENSI FRAUD DIAMOND TERHADAP ACADEMIC FRAUD PADA MAHASISWA AKUNTANSI DI UNIVERSITAS MAHASARASWATI DENPASAR

Abstract

Cases of fraud that often occur in the workplace will have a bad impact on the company. Cheating in the workplace is closely related to cheating committed while studying. Cheating behavior such as cheating, plagiarism, falsification, and bribery carried out during lectures is called the phenomenon of academic fraud. Academic fraud that occurs in tertiary institutions is caused by various factors, one of which is the elements of the fraud diamond’s dimension consisting of pressure, opportunity, rationalization, and ability. The purpose of this study is to obtain empirical evidence about the influence of pressures, opportunities, rationalization, and ability on academic fraud in accounting students. The data in this study are primary and secondary data which are quantitative. The sample of this study was 258 accounting students at Mahasaraswati University Denpasar class of 2016. The sampling method was carried out using proportionate stratified random sampling. The data analysis technique used is multiple linear regression analysis which is processed using SPSS software. Based on the results of the data analysis and discussion in this study shows that pressure and ability have a positive effect on academic fraud of accounting students, while opportunities and rationalization have no effect on academic fraud of accounting students.