ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS Empirical Study On Atma Jaya Makassar University Students
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May 1, 2022
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Academic Cheating, Pressure, Opportunity, Rationalization, Capability
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Abstract
Purpose – The purpose of this study was to investigate the behavior of academic fraud on accounting students at Atma Jaya Makassar University using the concept of diamond fraud, namely pressure, opportunity, rationalization, and ability. This type of research is quantitative research.
Design/methodology/approach – Questionnaires were distributed to 120 respondents and processed using the SPSS assistance program.
Findings – The results of this study indicate that pressure has an insignificant effect, opportunity has a significant positive effect on academic violation behavior, rationalization has a significant negative effect and opportunity has a significant negative effect.
Originality – The population in this study were accounting students at Atma Jaya Makassar University using the purposive sampling method with the condition that students were or were taking Auditing I and Auditing II courses namely the 2017 and 2018 class students.
Article Details
How to Cite
Mardiana, A., & Holly, A. (2022). ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS. Contemporary Journal on Business and Accounting, 2(1), 70-91. https://doi.org/10.58792/cjba.v2i1.23
References
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Daromes, D. E., Asri, D. M., Mardiana, D. A., Jao, D. R., & Kadang, H. (2020). Panduan Penulisan Skripsi Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar Edisi Revisi 5. Makassar: Universitas Atma Jaya Makassar.
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Depdiknas. (2008). Kamus Besar Bahasa Indonesia (Edisi Keempat). Jakarta: Gramedia Pustaka Umum.
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Fransiska, I. S., & Utami, H. (2019). Perilaku Kecurangan Akademik Mahasiswa: Perspektif Fraud Diamond Theory. Jurnal Akuntansi Aktual, 318-322.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hariri, Pradana, A. W., & Rahman, F. (2018). Mendeteksi Perilaku Kecurangan Akademik Dengan Perspektif Fraud Diamond Theory. Jurnal Ketahanan Pangan, 5-10.
Hartanto, D. (2012). Bimbingan dan Konseling Menyontek: Mengungkap Akar Masalah dan Solusinya. Jakarta: Indeks.
Indonesia, P. R. (2003). UU SISDIKNAS NO.20 Sistem Pendidikan Nasional. Retrieved Agustus 08, 2020, from luk.staff.ugm.ac.id: http://luk.staff.ugm.ac.id/atur/UU20-2003Sisdiknas.pdf
Irawan, M. (2017). Pengaruh Fraud Pentagon terhadap Perilaku Kecurangan Akademik Mahasiswa Pendidikan Akuntansi Angkatan Tahun 2015 Universitas Negeri Semarang Tahun Ajaran 2016/2017. In Skripsi (pp. 59-68). Semarang: Universitas Negeri Semarang.
luk.staff.ugm.ac.id. (2003). UU SISDIKNAS NO. 20. Sistem Pendidikan Nasional, 3.
Murdiansyah, I., Sudarma, M., & Nurkholis. (2017). Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Empiris Pada Mahasiswa Magister Akuntansi Universitas Brawijaya). Jurnal Akuntansi Aktual, 126-132.
Nursalam, Bani, S., & Munirah. (2013). Bentuk Kecurangan Akademik (Academic Cheating) Mahasiswa Pgmi Fakultas Tarbiyah Dan Keguruan Uin Alauddin Makassar. Lentera Pendidikan: Jurnal Ilmu Tarbiyah dan Keguruan, 127-138.
Ramadhan, A. P., & Ruhiyat, E. (2020). Kecurangan Akademik: Fraud Daimond, Perilaku Tidak Jujur, Dan Persepsi Mahasiswa. Jurnal Akuntansi Berkelanjutan Indonesia, 17-22.
Romney, M. B., & Steinbart, P. J. (2012). Accounting Information Systems. United States of America: British Library Cataloguing.
Schuchter, A., & Michael, L. (2016). The Fraud Triangle Revisited. University of St. Gallen, Dufourstrasse 50, 9000 St. Gallen, 1-15.
Setiawan, D. F. (2016). Analisis Kecurangan Akademik Melalui Rubrik Penskoranpada Kajian Masalah Ekonomi. PROMOSI (Jurnal Pendidikan Ekonomi) Vol 4 No 2, 23-35.
Shelton, A. M. (2014). Analysis of Capabilities Attributed to the Fraud Diamond. East Tennessee State University, 1-29.
Sugiyono, P. D. (2011). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono, P. D. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sujarweni, V. W. (2016). Kupas Tuntas Penelitian Akuntansi dengan SPSS. Makassar: Pustaka Baru Pers.
Szumski, B. (2015). Matter of Opinion Cheating. Chicago: Norwood House Press.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. CPA Journal, 38-42.
Wood, G., & warnken, P. (2004). Managing Technology, Academic Original Sin: Plagiarism, the internet, and librarians. Journal of Academic Librarianship, 237-242.
Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud Examination (Fourth Edition). SouthWestern : USA.
Anderman, E. M., & Murdock, T. B. (2007). Psychology of Academic Cheating. Elsevier Academic Press, 59-85.
Arles, L. (2014, 01 15). Faktor-Faktor Pendorong Terjadinya Fraud: Predator vs. Accidental Fraudster. Retrieved 10 09, 2020, from Academia Edu: https://www.academia.edu/10503046/Predator_vs_Accidental_Fraudster_Diamond_theory_Refleksi_Teori_Fraud_Triangle_Klasik_
Baridwan, Z. (2012). Sistem Akuntansi Keuangan. Yogyakarta: BPFE.
Becker, D., Connolly, J., Lentz, P., & Marrison, J. (2006). Using the Business Fraud Triangle to Predict Academic Dishonesty Among Business Students. Academy of Educational Leadership Journal Vol.10, No.1, 37-54.
Budiman, N. A. (2018). Perilaku Kecurangan Akademik Mahasiswa: Dimensi Fraud Diamond dan Gone Theory. Jurnal Ilmu Akuntansi, 83-89.
Daromes, D. E., Asri, D. M., Mardiana, D. A., Jao, D. R., & Kadang, H. (2020). Panduan Penulisan Skripsi Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar Edisi Revisi 5. Makassar: Universitas Atma Jaya Makassar.
Davis, S. F., Drinan, P. F., & Gallant, T. B. (2009). Cheating in School: What We Know and What We Can Do. Chicester: Wiley Blackwell.
Deliana, Abdulrshmsn, & Nursiah. (2017). Perilaku Kecurangan Akademik (Akademic Fraud) Mahasiswa Akuntansi Pada Perguruan Tinggi Negeri Di Sumatera Utara. Seminar Nasional Akuntansi dan Bisnis Universitas Widyatama, 772-779.
Depdiknas. (2008). Kamus Besar Bahasa Indonesia (Edisi Keempat). Jakarta: Gramedia Pustaka Umum.
Fauziyah, L. N. (2019). Analisis Fraud Diamond Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur). In Skripsi (pp. 3-4). Surakarta: Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta.
Fitriana, A., & Baridwan, Z. (2012). Perilaku Kecurangan Akademik Mahasiswa AKuntansi: Dimensi Fraud Triangle. Jurnal Akuntansi Multiparadigma Vol 3, No 2, 242-254.
Fransiska, I. S., & Utami, H. (2019). Perilaku Kecurangan Akademik Mahasiswa: Perspektif Fraud Diamond Theory. Jurnal Akuntansi Aktual, 318-322.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hariri, Pradana, A. W., & Rahman, F. (2018). Mendeteksi Perilaku Kecurangan Akademik Dengan Perspektif Fraud Diamond Theory. Jurnal Ketahanan Pangan, 5-10.
Hartanto, D. (2012). Bimbingan dan Konseling Menyontek: Mengungkap Akar Masalah dan Solusinya. Jakarta: Indeks.
Indonesia, P. R. (2003). UU SISDIKNAS NO.20 Sistem Pendidikan Nasional. Retrieved Agustus 08, 2020, from luk.staff.ugm.ac.id: http://luk.staff.ugm.ac.id/atur/UU20-2003Sisdiknas.pdf
Irawan, M. (2017). Pengaruh Fraud Pentagon terhadap Perilaku Kecurangan Akademik Mahasiswa Pendidikan Akuntansi Angkatan Tahun 2015 Universitas Negeri Semarang Tahun Ajaran 2016/2017. In Skripsi (pp. 59-68). Semarang: Universitas Negeri Semarang.
luk.staff.ugm.ac.id. (2003). UU SISDIKNAS NO. 20. Sistem Pendidikan Nasional, 3.
Murdiansyah, I., Sudarma, M., & Nurkholis. (2017). Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Empiris Pada Mahasiswa Magister Akuntansi Universitas Brawijaya). Jurnal Akuntansi Aktual, 126-132.
Nursalam, Bani, S., & Munirah. (2013). Bentuk Kecurangan Akademik (Academic Cheating) Mahasiswa Pgmi Fakultas Tarbiyah Dan Keguruan Uin Alauddin Makassar. Lentera Pendidikan: Jurnal Ilmu Tarbiyah dan Keguruan, 127-138.
Ramadhan, A. P., & Ruhiyat, E. (2020). Kecurangan Akademik: Fraud Daimond, Perilaku Tidak Jujur, Dan Persepsi Mahasiswa. Jurnal Akuntansi Berkelanjutan Indonesia, 17-22.
Romney, M. B., & Steinbart, P. J. (2012). Accounting Information Systems. United States of America: British Library Cataloguing.
Schuchter, A., & Michael, L. (2016). The Fraud Triangle Revisited. University of St. Gallen, Dufourstrasse 50, 9000 St. Gallen, 1-15.
Setiawan, D. F. (2016). Analisis Kecurangan Akademik Melalui Rubrik Penskoranpada Kajian Masalah Ekonomi. PROMOSI (Jurnal Pendidikan Ekonomi) Vol 4 No 2, 23-35.
Shelton, A. M. (2014). Analysis of Capabilities Attributed to the Fraud Diamond. East Tennessee State University, 1-29.
Sugiyono, P. D. (2011). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono, P. D. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sujarweni, V. W. (2016). Kupas Tuntas Penelitian Akuntansi dengan SPSS. Makassar: Pustaka Baru Pers.
Szumski, B. (2015). Matter of Opinion Cheating. Chicago: Norwood House Press.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. CPA Journal, 38-42.
Wood, G., & warnken, P. (2004). Managing Technology, Academic Original Sin: Plagiarism, the internet, and librarians. Journal of Academic Librarianship, 237-242.
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