Pengaruh Dimensi Fraud Triangle dan Penyalahgunaan Teknologi Informasi Terhadap Academic Fraud: Studi Empiris pada Mahasiswa Akuntansi Universitas Negeri Padang

This research aims to empirically prove the influence of triangle fraud dimensions and misuse of information technology on academic fraud. This research was conducted on accounting students majoring in accounting class 2020 and 2021 at the Faculty of Economics and Business, Padang State University. Sampling was carried out using the proportional random sampling method. Data collection was carried out by distributing questionnaires via Google Form. The data analysis technique used to prove the truth of the hypothesis is multiple regression analysis (OLS), while hypothesis testing is carried out using the t-statistical test. Based on the results of hypothesis testing, it was found that the fraud triangle dimensions as measured by pressure, opportunity and rationalization had a positive effect on academic fraud committed by accounting students at the Faculty of Economics and Business, Padang State University, but misuse of information technology did not have a significant effect on academic fraud committed by accounting students. at the Faculty of Economics and Business, Padang State University

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Publication Details

Journal
JURNAL EKSPLORASI AKUNTANSI
Published
2025-06-21
DOI
https://doi.org/10.24036/jea.v7i2.1555
Primary Topic
Corporate Governance and Financial Management
Type
article
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article

Pengaruh Dimensi Fraud Triangle dan Penyalahgunaan Teknologi Informasi Terhadap Academic Fraud: Studi Empiris pada Mahasiswa Akuntansi Universitas Negeri Padang

Eka Fauzihardani, Mia Faadhilah
JURNAL EKSPLORASI AKUNTANSI
Corporate Governance and Financial Management
article

Pengaruh Dimensi Fraud Triangle dan Penyalahgunaan Teknologi Informasi Terhadap Academic Fraud: Studi Empiris pada Mahasiswa Akuntansi Universitas Negeri Padang

Eka Fauzihardani, Mia Faadhilah
article en

Abstract

This research aims to empirically prove the influence of triangle fraud dimensions and misuse of information technology on academic fraud. This research was conducted on accounting students majoring in accounting class 2020 and 2021 at the Faculty of Economics and Business, Padang State University. Sampling was carried out using the proportional random sampling method. Data collection was carried out by distributing questionnaires via Google Form. The data analysis technique used to prove the truth of the hypothesis is multiple regression analysis (OLS), while hypothesis testing is carried out using the t-statistical test. Based on the results of hypothesis testing, it was found that the fraud triangle dimensions as measured by pressure, opportunity and rationalization had a positive effect on academic fraud committed by accounting students at the Faculty of Economics and Business, Padang State University, but misuse of information technology did not have a significant effect on academic fraud committed by accounting students. at the Faculty of Economics and Business, Padang State University

JURNAL EKSPLORASI AKUNTANSIVol. 7(2)
State University of Padang (ID)
Peace, Justice and strong institutions
Openalex Percentile: Top 79%
Corporate Governance and Financial Management
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