ANALISIS PENGARUH FRAUD DIAMOND DAN GONE THEORY TERHADAP ACADEMIC FRAUD (STUDI KASUS MAHASISWA AKUNTANSI SE SUMATERA UTARA)

Abstract

Research on diamond fraud and gone theory has been started since a long time ago and in 2004 in Indonesia this research became a trend due to the formation of the Corruption Eradication Commission (KPK). Since the establishment of the KPK, it has become an important thing to develop the integrity of employees related to finance to protect themselves from corrupt behavior. This behavior must start from the university bench and be maintained until work. If a student is accustomed to committing cheating, it is possible that when the student enters the world of work he will also commit cheating. Cheating committed by students is one of academic fraud. This study examines the factors of diamond fraud, namely pressure, opportunity, rationalization and ability as well as gone theory, namely greed, need and disclosure of academic fraud committed by accounting students as the next generation, especially in finance. The population of this research is undergraduate students of study programs or accounting majors in PTN and PTS in North Sumatra. Samples were taken using random sampling. Data collection techniques by distributing questionnaires according to a predetermined sample. Data analysis techniques with descriptive statistics and classical assumption tests. Then test the hypothesis with multiple linear regression. This research is expected to be a comparison and additional material from previous research for academics and lecturers to strengthen professional ethics in lectures.