DIMENSI FRAUD TRIANGLE DAN ACADEMIC ENTITLEMENT SEBAGAI DETERMINAN PERILAKU ACADEMIC FRAUD MAHASISWA AKUNTANSI
نویسندگان
چکیده
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh tekanan, kesempatan, rasionalisasi (segitiga penipuan) dan hak akademik terhadap kecurangan mahasiswa akuntansi. Hasil penelitian membuktikan bahwa ketika akuntansi menghadapi tekanan peluang yang tinggi mereka cenderung melakukan akademik. Sementara itu, faktor tidak berpengaruh signifikan perilaku dilakukan pada tahun 2020 dengan menggunakan 201 program studi STIE YKPN Yogyakarta.
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ژورنال
عنوان ژورنال: Jurnal Ekonomi dan Bisnis
سال: 2022
ISSN: ['2746-1483', '2086-4515']
DOI: https://doi.org/10.53916/jeb.v18i3.42