Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember)

  • Mohammad Luthfil Amin Politeknik Negeri Jember
  • Abdun Dhorivun Politeknik Negeri Jember
  • Ayu Dewi Sintawati Politeknik Negeri Jember
  • Arisona Ahmad Politeknik Negeri Jember
  • Oryza Ardhiarisca Politeknik Negeri Jember
DOI: https://doi.org/10.26740/jpak.v9n3.p380-388
Keywords: Fraud diamond; academic fraud; pressure; opportunity; rationalization

Abstract

This research aims to discuss the influence of the fraud diamond concept, which consists of pressure, opportunity, rationalization, and capability on students' academic fraud behavior. This research is a type of quantitative research. The population in this study were D4 students of the Public Sector Accounting Study Program, Department of Agribusiness Management, Jember State Polytechnic class of 2018-2020. This study uses purposive sampling on taking the sample with the criteria that students are active in the Public Sector Accounting D4 Study Program and have committed or encountered academic fraud during college until a selection of 139 respondents was obtained. The results of this study indicate that pressure and opportunity have no significant effect on academic fraud behavior. In contrast, rationalization and capability substantially impact student academic fraud behavior.

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Published
2021-12-26
How to Cite
Amin, M., Dhorivun, A., Sintawati, A., Ahmad, A., & Ardhiarisca, O. (2021). Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember). Jurnal Pendidikan Akuntansi (JPAK), 9(3), 380-388. https://doi.org/10.26740/jpak.v9n3.p380-388
Issue
Vol 9 No 3 (2021)
Section
Article

Copyright (c) 2021 Mohammad Luthfil Amin, Abdun Dhorivun, Ayu Dewi Sintawati, Arisona Ahmad, Oryza Ardhiarisca

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