PENGARUH ACADEMIC SELF EFFICACY DAN FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI DI BALI

  • Ketut Tri Budi Artani Akademi Akuntansi Denpasar
  • I Wayan Wetra Akademi Akuntansi Denpasar
Keywords: academic fraud behaviour, capability, opportunity, pressure, rationalization, self efficacy

Abstract

The purpose of this study is to investigate the influences of academic self efficacy and fraud diamond on academic fraud behavior among accounting students in Bali. Academic self efficacy was measured by the College Academic Self-Efficacy Scale (Owen and Froman, 1988) and cheating behavior test was made by albretch et al. (2012). Questionnaires for measuring pressure, opportunity and rationalization using an instrument that has been used by Pamungkas (2015) and capability measured by using the instruments that had been developed by Wolfe and Hermanson (2004). The samples used in this study are 122 respondents consisting of accounting students from state and private university in Bali. The type of data used are primary data. Hypothesis testing was conducted using multiple linear regression.The result of multiple regression analysis between variables shows that there is academic self efficacy and fraud diamond simultaneously affect the academic fraud behavior of accounting students. Partial test indicates that academic self efficacy, pressure, opportunity, and rationalization do not have influence on the student academic fraud behavior while capability variable has positive effects on occurrence of student academic fraud bahavior

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