DAMPAK DIMENSI FRAUD DIAMOND PADA PERILAKU KECURANGAN AKADEMIS

Abstract

ABSTRACT

Education is very important and needed by all levels of society, with good and right education, it will print students to play a role in the future life, education can not be separated from fraud committed by perpetrators of fraud, so that fraud will repeatedly affect students to commit fraud when working. When in the learning process it takes a supervisor who is firm in taking action against academic fraudsters. This study aims to determine the effect of: (1) the influence of pressure on academic fraudulent behavior, (2) the effect of opportunities for academic cheating, (3) the effect of rationalization on academic fraud, (4) the effect of ability to academic fraud. The population in the study were 238 active students of 2015 Accounting study programs of the Faculty of Economics and Business, Islamic University of Malang, 574 active students of 2015 Accounting study programs of the Faculty of Economics, State Islamic University of Malang. The sampling technique was purposive sampling and measured using a questionnaire. The results showed pressure with tcount 2.087 greater t_table 1.664 significance 0.040 smaller than significance 0.05 H1 accepted H0 rejected, opportunity tcount 2.150 greater ttable 1.664 significance 0.035 smaller than significance 0.05 H1 accepted H0 rejected, tc rationalization 2,178 more big ttable 1.664 significance 0.032 smaller than significance 0.05 H1 accepted H0 rejected, ability t-_count -3.083 greater t_table 1.664 significance 0.000 smaller than significance 0.05 H1 accepted H0 rejected. From simultaneous or combined testing it can be seen that F_count 22.484 and significance 0.000 <α = 0.05, H1 accepted H0 rejected

Keywords: pressure, chance, rationalization, ability.