ANALYSIS OF FACTORS THAT INFLUENCE ACADEMIC FRAUD USING FRAUD DIAMOND THEORY: EMPIRICAL STUDY IN UNIVERSITIES OF SPECIAL REGION OF YOGYAKARTA AND CENTRAL JAVA

Abstract

The objective of this study is to analyze the effects of pressure, opportunity, rationalization, and capability summarized in the Fraud Diamond Theory on academic fraud. This study used a survey method. The sample of this research was 125 undergraduate accounting students who have taken auditing courses at the Islamic University of Indonesia, Gajah Mada University, Sebelas Maret University, and Diponegoro University. This study uses multiple regression analysis, with the results showing that pressure, opportunity, rationalization, and capability have influenced academic cheating behavior