Analisis Pengaruh Dimensi Fraud Diamond Terhdap Kecurangan Akademik dengan Religiusitas Sebagai Variabel Moderasi

Bachtiyar, Muhammad Nurfuad (2020) Analisis Pengaruh Dimensi Fraud Diamond Terhdap Kecurangan Akademik dengan Religiusitas Sebagai Variabel Moderasi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Academic dishonesty is a well planned action which commonly did by almost students in every levels by breaking the rules to get what they want. STIE Perbanas Surabaya is a one of universities that published their student’s who did the academic dishonesty. This act then become a punishment to the students who did the fraud. Not only publishing their profile, STIE Perbanas Surabaya also officially discualify the subjects in which evidently cheated by the students. This research’s aim is to analyse the factors that may influence to the academic dishonesty such as fraud diamond dimension (pressure, opportunity, rationalization, and capability) with religiosity as a moderating variable. Respondents of this research is the Accounting college students in STIE Perbanas Surabaya which still in an auditing subject or had passed it. Respondents are collected by using Non-Probability Sampling method. This research is a quantitative research which using a Moderated Regression Analysis (MRA) method. This research shows that pressure, rationalization and capability are influence the academic dishonesty, while the opportunity don’t. Next, religiosity shows that it is not a moderating variable, but only an independent variable which is not moderate the influence between pressure, opportunity, rationalization, and capability to the academic dishonesty. Keyword: Academic Dishonesty, Fraud Diamond Dimension, Religiosity, Moderating Variable.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: MUHAMMAD NURFUAD BACHTIYAR
Date Deposited: 25 Feb 2020 04:26
Last Modified: 25 Feb 2020 05:19
URI: http://eprints.perbanas.ac.id/id/eprint/5866

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