Article Sidebar
Downloads
Main Article Content
Abstract
This research aims to determine the influence of pressure, opportunity, rationalization, capability on academic fraud. Academic fraud that occurs in the university environment includes cheating, copying from the internet, taking exams together and even using assistant for final assignments and theses. This research is quantitative research using primary data that researchers obtained from distributing questionnaires. The samples taken were obtained randomly from each batch of private university accounting students in Palembang City. The researcher processed the questionnaire using SPSS software. The research results stated that all the variables used had a simultaneous effect. The variables pressure, opportunity, capability partially have a significant effect on fraudulent behavior. In the rationalization variable, it can be seen that the significance of the results is greater than the predetermined significance, so that the rationalization variable has no effect on fraudulent behavior at private universities in Palembang City.
Article Details
Copyright (c) 2024 Leriza Desitama Anggraini, Imelda Saluza, Andini Utari Putri, Sinta Habibah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
Creative Commons Attribution-ShareAlike (CC BY-SA)
Jurnal Akuntansi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.