TINGKAT RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI DI SEKOLAH TINGGI ILMU EKONOMI (STIE)

Chairun Nisa; Pipin Fitriasari

doi:10.51882/jamm.v7i1.21

Chairun Nisa
Pipin Fitriasari

DOI: https://doi.org/10.51882/jamm.v7i1.21

Keywords: fraud diamond, pressure, opportunity, rasionalization, capability, the level of religiosity, academic fraud

Abstract

This research aims to analyze the effect of fraud diamond and the level of religiosity on
academic fraud. The population of this research is STIE Madani Balikpapan bachelor degree
students who have taken semester 4 above. The sampling technique uses purposive sampling
and the total sample is 75 respondents. Data collection of this research used questionary
method. Analysis method is Structural Equation Modeling (SEM) with Partial Least Square
(PLS) and SmartPLS 3.0 as analysis tools. The results showed that capability had a positive
effect on academic fraud. While pressure, opportunity, rasionalization, and the level of
religiosity do not affect on academic fraud.