价值大学和网络行为骗子:钻石欺诈理论分析

Falentine Yessyani Basot, Dielanova Wynni Yuanita, Christine Novita Dewi
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引用次数: 0

摘要

本研究的目的是基于欺诈钻石理论(压力,机会,合理化和能力)和考虑大学价值观的技术滥用来研究驱动会计学生进行学术欺诈的因素。本研究采用目的性抽样作为抽样方法,采用问卷调查法。本研究以日惹基督教私立大学会计学学士170名学生为样本。数据分析方法采用结构方程模型(SEM)。具体来说,所选择的SEM方法是偏最小二乘(PLS),因为它可以用于分析少量样本的数据(Hair et al, 2014)。本研究结果成功地证明了压力、机会、合理化、能力和技术滥用对学术作弊有显著的正向影响。这表明,在基督教价值观的大学学习的学生仍然将精神兴趣和学术成就分开。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Value Universitas dan Perilaku Cyber Cheating: Analisis Teori Fraud Diamond
The purpose of this study is to examine the factors that drive accounting students to commit academic fraud based on the fraud diamond theory (pressure, opportunity, rationalization and ability) and technology abuse by considering university values. This study used purposive sampling as a sampling method using a questionnaire. The sample of this research was 170 Bachelor of Accounting students at Christian Private University, Yogyakarta. The data analysis method was processed using the Structural Equation Model (SEM). Specifically, the SEM method chosen is Partial Least Square (PLS) because it can be used to analyze data with a small number of samples (Hair et al, 2014). The results of this study succeeded in proving that pressure, opportunity, rationalization, ability and misuse of technology have a significant positive effect on academic cheating. This revealed that students who study at universities with Christian values still separate spiritual interests and academic achievements.
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