Pengaruh Dimensi dalam Fraud Diamond dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik

Panca Warni, Margunani Margunani
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Abstract

This study aims to analyze the influence of the dimensions in the fraud diamond consisting of pressure, opportunity, rationalization, and ability, as well as the misuse of information technology on academic fraud behavior in accounting economic education students at the State University of Semarang. The population in this study were 160 students of accounting economics education class 2015 Semarang State University. The sample was calculated using the Slovin formula, obtained 114 students. The sampling technique used is proportional random sampling. The collection method used a questionnaire and the data were analyzed by multiple linear regression. The results showed that simultaneously pressure, opportunity, rationalization, ability, and misuse of information technology had a positive and significant effect on academic cheating behavior. Partially, pressure, opportunity, rationalization and misuse of information technology have a positive and significant effect on academic cheating. The ability to cheat has no effect on academic cheating behavior
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钻石欺诈和信息技术滥用对作弊行为的维度影响
本研究旨在分析三宝垄国立大学会计经济教育专业学生学术欺诈行为中压力、机会、合理化、能力四个维度以及信息技术的滥用对学术欺诈行为的影响。本研究的人群为三宝垄州立大学2015级会计经济学教育的160名学生。用斯洛文公式计算样本,得到114名学生。使用的抽样技术是比例随机抽样。收集方法采用问卷调查法,数据采用多元线性回归分析。结果表明,压力、机会、合理化、能力和信息技术滥用同时对学术作弊行为有显著的正向影响。压力、机会、合理化和信息技术滥用对学术作弊有正向显著影响。作弊能力对学术作弊行为没有影响
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审稿时长
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