ANALISIS PENGARUH DIMENSI FRAUD DIAMOND THEORY TERHADAP KECURANGAN MAHASISWA ATAS PENGAKUAN NOMINAL PEMBAYARAN BIAYA PENDIDIKAN KEPADA ORANG TUA

Abstract

This study examines the effect of pressure, opportunity, rationalization, and capability on students' fraud in reporting tuition fees to parents of undergraduate students at Universitas Islam Malang. This study uses quantitative methods by distributing questionnaires online to 387 respondents who met the criteria. The population in this study was all undergraduate students at the Universitas Islam Malang. The number of samples is determined by using the Slovin formula. This study uses multiple linear regression analysis for data analysis. Students' fraud in reporting tuition fees to parents is the dependent variable. The results obtained from this study are that the Fraud Diamond Theory's dimensions (pressure, opportunity, rationalization, and capability) simultaneously significantly positively affect students' fraud in reporting tuition fees to parents. Moreover, Fraud Diamond Theory dimensions (pressure, opportunity, rationalization, and capability) are the independent variable. Partially, pressure has no significant effect on students' fraud in reporting tuition fees to parents. The opportunity positively and significantly affects students' fraud in reporting tuition fees to parents. Rationalization positively and significantly affects students' fraud in reporting tuition fees to parents. Furthermore, partially, the ability has a positive and significant effect on students' fraud in reporting tuition fees to parents.

Keywords: Students' Fraud in Reporting Tuition Fees to Parents, Pressure, Opportunity, Rationalization, and Capability