Last modified: 2023-09-19
Abstract
This study aims to analyze the effect of diamond fraud on academic fraud behavior during online lectures using a quantitative approach. The author chose accounting students in Bandar Lampung as research subjects. the type of data used is primary data obtained directly from online surveys. The sampling procedure for data collection was by purposive sampling. A sample of 100 respondents with the Slovin formula was found. The data analysis technique uses validity, reliability, classical assumption tests, F-test hypotheses and T-tests, and multiple linear regression tests which are processed with SPSS software version 21. The results show that partial pressure and opportunity have no significant effect on academic fraud behavior during online lectures for accounting students in Bandar Lampung, while rationalization and ability have a positive and significant effect on behavior academic fraud during online lectures for accounting students in Bandar Lampung. in this study shows that all independent variables have a significant effect simultaneously.
Keywords: Fraud Diamond, Fraud Academic, and Learning Effectiveness