PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND DAN GONE THEORY TERHADAP KECURANGAN AKADEMIK

PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND DAN GONE THEORY TERHADAP KECURANGAN AKADEMIK

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This research aims to determine whether there is a simultaneous and partial influence between the pressure, opportunity, rationalization, capability, greed, need and exposure of academic fraud on students competency accounting expertise SMK Negeri 1 Kendal.Population in this research are students of accounting expertise skill SMK Negeri 1 Kendal a number of 319 students.Sampling technique in this research is saturated sample.Data collection methods using questionnaires and documentation.The method of analysis used is descriptive analysis and multiple linear regression analysis.

The results showed that there was a positive and significant influence simultaneously to academik farud of 59.4%, there is a positive and significant influence SWEATPANTS pressure on academic fraud by 2.4%, there is a positive and significant influence opportunity on academic fraud Metalised Polypropylene by 1.46%, there is a positif and significant influence rationalization on academik fraud by 1.54%, there is a positie and significant influence capability on academic fraud by 4.

28%, there is a positive and significant influence greed on academic fraud by 2.96%, there is a positive and significant influence need on academic fraud by 1.59%, and there is a negative and siignificant exposure on academic fraud by -11,8%.The conclusion in this research is that pressure, opportunity, rationalization, capability, greed, need and exposure have positive and significant influence to academik fraud.Suggestions for futher researchers are expected to use analytical tools other than SPSS.