Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control

نویسندگان

چکیده

Abstract: Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control. This study aims to determine the effect fraud diamond locus control dimensions on academic behavior. The population this research is accounting students at Faculty Business Economics, Islamic University Indonesia, Year 2020/2021 as many 1,783 students. By using Slovin formula, minimum number samples that meet criteria 95 participants. sampling method used convenience by distributing questionnaires via google form so 261 respondents are collected. analytical test hypothesis multiple linear regression analysis. results indicate variables pressure, opportunity, rationalization, external have a significant positive student ability variable was not proven While internal proved negative implications for higher education institutions make policies can reduce fraud.Keywords: Fraud, Pressure, Opportunity, Rationalization, Capability, ControlAbstrak: Kecurangan Akademik Mahasiswa: Dimensi dan Penelitian ini bertujuan untuk mengetahui pengaruh dimensi terhadap perilaku kecurangan akademik. Populasi penelitian adalah mahasiswa akuntansi di Fakultas Bisnis Ekonomika Universitas Islam Indonesia Tahun sebanyak 1.783 mahasiswa. Dengan menggunakan rumus Slovin, jumlah minimal sampel yang memenuhi kriteria partisipan. Metode pengambilan digunakan dengan menyebarkan kuisioner melalui sehingga terkumpul responden. analisis menguji hipotesis peneltian regresi linier berganda. Hasil menunjukkan bahwa variabel tekanan, kesempatan, rasionalisasi eksternal terbukti berpengaruh positif signifikan akademik Variabel kemampuan tidak positip Sedangkan negatif mempunyai implikasi bagi institusi Perguruan Tinggi membuat kebijakan mampu mengurangi tindak mahasiswa.Kata kunci: Akademik, Tekanan, Kesempatan, Rasionalisasi, Kemampuan, Control

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ژورنال

عنوان ژورنال: Nominal Barometer Riset Akuntansi dan Manajemen Indonesia

سال: 2022

ISSN: ['2303-2065', '2502-5430']

DOI: https://doi.org/10.21831/nominal.v11i1.36986