Abstract
This study aims to determine the effect of the fraud diamond dimensions consisting of pressure, opportunity, rationalization, and ability, as well as the effect of misuse of information technology on the academic cheating behavior of accounting students during online lectures. The author chooses students of the accounting study program of West Java province as the research subjects. This type of research is a quantitative research. The sample selection technique used purposive sampling, in determining the sample size of 384 samples. The data analysis technique used was multiple linear regression analysis using SPSS version 16 software. The results showed that partially the pressure variable had no significant effect on the academic cheating behavior of accounting students, while opportunity, rationalization, ability and misuse of information technology had a significant effect on fraudulent behavior. academic accounting students. Simultaneously, all independent variables have a significant effect on the academic cheating behavior of accounting students.
 
 Keywords: Academic Fraud Behavior, Fraud Diamond (Pressure, Opportunity, Rationalization, and Ability) and Information Technology Misuse
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia)
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
