PENGARUH FRAUD DIAMOND (TEKANAN, RASIONALISASI, PELUANG, KEMAMPUAN) DAN SELF-EFFICACY (EFIKASI DIRI) TERHADAP KECURANGAN AKADEMIK MAHASISWA

SYALEN, MUTIARA (2019) PENGARUH FRAUD DIAMOND (TEKANAN, RASIONALISASI, PELUANG, KEMAMPUAN) DAN SELF-EFFICACY (EFIKASI DIRI) TERHADAP KECURANGAN AKADEMIK MAHASISWA. S1 thesis, Fakultas Ekonomi.

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Abstract

MUTIARA SYALEN. The Impact of Fraud Diamond (Pressure, Rationalization, Opportunity, Capability) and Self-Efficacy On College Students Academic Fraud. Thesis. Jakarta. Study Program of Economic Education. Concentration of Accounting Education. Faculty of Economics. State University of Jakarta 2019. This study aims to determine the impact of fraud diamond (pressure, rationalization, opportunity, capability) and self-efficacy on college students academic fraud by using empirical data that is valid and reliable. The study was conducted at the Accounting Education FE UNJ. The method used is a survey method with a questionnaire. Affordable population in this study were all accounting students of FE UNJ for 2015, 2016 and 2017, totaling 249 people. Samples used were as many as 154 people using purposive sampling techniques. The instrument used to obtain data on the research variable is a replication of the Becker er.al indicator along with the items and a modified items from the research instrument used by (Artani & Wetra, 2017) and using the Likert scale. The data analysis technique used is the requirements analysis test, the classic assumption test, the regression equation test, and the hypothesis test. The results of data analysis showed that the data used were normally distributed and linear. The results of this study indicate that there is a significant impact of pressure, rationalization, opportunity, ability, and self-efficacy on academic fraud. Partially, there is a positive and significant impact of pressure (X1), rationalization (X2) and capability (X4) on academic fraud (Y), while there is no impact of opportunity (X3) and self-efficacy (X5) on academic fraud (Y). The ability of pressure, rationalization, opportunity, ability, and self-efficacy to explain academic fraud is 49.9%. Keywords: Pressure, Opportunity, Rationalization, Capability, Self-Efficacy, Fraud Diamond, Academic Cheating, Academic Fraud.

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