Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi yang Dimoderasi Religiusitas

Abstract

This study aims to determine the effect of each dimension of diamond fraud which consists of pressure, opportunity, rationalization and ability to academic fraud behavior through religiosity (Z) as moderating variable differences in the level of academic fraud behavior of accounting students in two types of private universities in terms of the level of religiosity. The population of this study are accounting students 2 (two)private universities in Sidoarjo and Surabaya, while samples taken as many as 198 students. The sampling technique used purposive sampling method. Data analysis in this study using Partial Least Squares (PLS) and independent sample t-test. The result of data analysis in this study shows that the pressure, opportunity and rationalization of each influence on the behavior of academic cheating through religiosity as moderating variable with the value of each coefficient is negative, which means religiosity can weaken the influence of pressure, opportunities and rationalization of academic fraud behavior . While the ability does not affect the behavior of academic cheating through religiosity as a moderating variable, which means religiosity is not able to moderate the effect of ability on academic fraud behavior. In addition, the results of the independent analysis of t-test samples show that there is no difference in the level of academic fraud behavior of accounting students in national / general and religion-based private universities.