Pengaruh Fraud Diamond dan Integritas terhadap Academic Fraud pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Pontianak
Keywords:
Pressure, opportunity, rationalization, ability, integrity, academic cheating behaviorAbstract
This study aims to determine the effect of pressure, opportunity, rationalization, capability, and integrity on academic cheating behavior in students of the Accounting Department from Pontianak State Polytechnic. This study included comparative causal research. The populati on of this study is Accounting Students from Pontianak State Polytechnic. Sampling using purposive sampling method. The sample used in this study amounted to 120 college students. The data analysis techniques used are descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, model goodness tests and individual parameter significance tests. The results of this study show that pressure has a positive and significant effect on academic cheating behavior. Opportunity does not have a positive and significant effect on academic cheating behavior. Rationalization does not have a positive and significant effect on academic cheating behavior. Ability has a significant effect on academic cheating behavior. Integrity has no significant effect on academic cheating behavior. Simultaneously, the results of this study show that the variables pressure, opportunity, rationalization, ability, integrity, and religiosity have a significant effect on academic cheating behavior.
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