钻石欺诈行为的维度影响(国内政治学公共部门学生案件研究)

Mohammad Luthfil Amin, Abdun Dhorivun, Ayu Dewi Sintawati, Arisona Ahmad, Oryza Ardhiarisca
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引用次数: 1

摘要

本研究旨在探讨由压力、机会、合理化和能力构成的欺诈钻石概念对学生学术欺诈行为的影响。本研究是一种定量研究。本研究的人群是Jember State Polytechnic 2018-2020届农业综合企业管理系公共部门会计研究项目的D4名学生。本研究采用有目的的抽样,以学生积极参与公共部门会计D4学习计划,并在大学期间犯下或遇到学术欺诈的标准为样本,直到获得139名受访者的选择。本研究结果表明,压力和机会对学术欺诈行为没有显著影响。相比之下,理性化和能力对学生学术欺诈行为有着实质性的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember)
This research aims to discuss the influence of the fraud diamond concept, which consists of pressure, opportunity, rationalization, and capability on students' academic fraud behavior. This research is a type of quantitative research. The population in this study were D4 students of the Public Sector Accounting Study Program, Department of Agribusiness Management, Jember State Polytechnic class of 2018-2020. This study uses purposive sampling on taking the sample with the criteria that students are active in the Public Sector Accounting D4 Study Program and have committed or encountered academic fraud during college until a selection of 139 respondents was obtained. The results of this study indicate that pressure and opportunity have no significant effect on academic fraud behavior. In contrast, rationalization and capability substantially impact student academic fraud behavior.
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