Academic Fraud Behaviour Among Students in Accounting Diploma Program: An Empirical Study in Bali
Abstract
This study aims to find empirical evidence of the influence of self-efficacy and fraud diamond variables on academic fraud behaviour of the students in accounting diploma program in Bali. The samples used in this study are 183 respondents consisting of accounting students of diploma program from state and private universities in Bali that were willing to fill the research questionnaires. The type of data used is primary data. Hypothesis testing was conducted using multiple linear regression. The result of this study stated that the student academic fraud behaviour is simultaneously influenced by academic self-efficacy, pressure, opportunity, rationalization and capability variables. Partial test indicates that academic self-efficacy, pressure, and rationalization do not have influence on the student academic fraud behaviour, while opportunity and capability variables have positive effects on the occurrence of the student academic fraud behaviour.
Keywords: self-efficacy, academic fraud behaviour, capability, opportunity, pressure, rationalization
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