| dc.description.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. | id_ID |
