FAKTOR YANG MEMPENGARUHI MAHASISWA MELAKUKAN TINDAK KECURANGAN AKADEMIK DENGAN PENDEKATAN FRAUD DIAMOND THEORY (Studi Pada Mahasiswa DIII Akuntansi Politeknik Harapan Bersama)

Abstract

Students did a variety of ways to obtain high GPA because they were only oriented towards results not process. Students who were only oriented to get a good GPA will do everything as they can by committing academic fraud. Fraud Triangle. theory that has been widely understood by many people as a theory that underlies someone cheating (Fraud). The theory explained that there were three main causes that caused someone to commit fraud, namely pressure, opportunity and rationalization. These three main reasons were the theories of the Fraud Triangle. Furthermore, developing added one more element in the Fraud Triangle, capability (capability) as the fourth element so called Diamond Fraud. The purpose of this writing was to know the pressure, opportunity, rationalization, and ability to influence students in committing academic fraud. The method research used in this research was a quantitative descriptive analysis method as it did for analyzing, studying, and measuring the situation from various data collected in the form of questionnaires or review results from journals and related articles about factors that influence students to commit academic cheating with the approach fraud diamond theory. The results of this study showed that only opportunities that had a positive effect on student academic cheating.

Keywords : Fraud, Academic, Diamond