ResearchBib Share Your Research, Maximize Your Social Impacts
Sign for Notice Everyday Sign up >> Login

A BEHAVIORAL ENGINEERING: FRAUD PREVENTION IN ACCOUNTING STUDENTS WITH THE INVOLVEMENT OF RELIGIOUS MOTIVATION

Journal: International Journal of Civil Engineering and Technology (IJCIET) (Vol.11, No. 1)

Publication Date:

Authors : ;

Page : 112-118

Keywords : Academic Cheating; Academic Dishonesty; Accounting Student; Diamond Fraud; Fraud Prevention; Opportunity; Religious Motivation.;

Source : Downloadexternal Find it from : Google Scholarexternal

Abstract

This research conducts to determine the practice of academic cheating by raising one component of diamond fraud, namely, opportunity. The involvement of religious motivation is expected to be a deterrent variable in suppressing the influence of opportunity on the practice of academic cheating among accounting students. This research was conducted on 235 samples of accounting students registered in the Bogor, West Java, Indonesia. By using quantitative descriptive methods, this study successfully revealed the role of spiritual motivation in the relationship between opportunity and academic cheating. Following the diamond fraud theory, this study revealed the positive influence of opportunity variables on the practice of academic fraud among accounting students. The existence of spiritual motivation is proven to reduce the correlation coefficient between opportunity and academic cheating. This study requires experimental social research on the object of research, namely accounting students, to see the practice of treating the variables studied.

Last modified: 2020-04-11 21:43:05