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ANALISIS PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI DENGAN MENGGUNAKAN KONSEP FRAUD TRIANGLE

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI DENGAN MENGGUNAKAN KONSEP FRAUD TRIANGLE
 
Creator MK, Indira Dyah
Mawardi, M. Cholid
Amin, Moh.
 
Description ABSTRACTThis research aims to obtain empirical evidence about how pressure, opportunity, and rationalization can influence the fraud behavior of accounting students of PTN and PTS in Malang City. The population in this research were all 2015 accounting students at Malang Islamic University and Brawijaya University. While the sample in this research is a class of 2015 accounting students Faculty of Economics and Business, Islamic University of Malang and Brawijaya University who are still active until the period of this research. Determination of samples in this research was conducted by purposive sampling. The type of data used in the study is primary data. The data used in this research is based on a questionnaire distributed to each of the PTN and PTS Accounting Students in Malang City. This research used multiple linear regression to determine the effect of the independent variable (X) on the dependent variable (Y). The results of this study indicate that pressure, opportunity, and rationalization simultaneously or jointly have a significant effect on academic fraudulent behavior, in other words the higher the level of pressure experienced by students will lead to a tendency to cheat behavior which will be carried out later. The results of this study indicate that partially the pressure, opportunity, rationalization affect academic fraudulent behaviour.Keywords : Pressure, Opportunity, and Rationalization
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/3680
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/3680/3329
 
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