Universal Journal of Educational Research Vol. 7(9), pp. 1976 - 1982
DOI: 10.13189/ujer.2019.070918
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The Influence of Pressure, Opportunity and Rationalization on Academic Fraud of Vocational Student


Santi Susanti *, Dian Lestari , Erika Takidah
Faculty of Economics, State University of Jakarta, Rawamangun, 13220, East Jakarta, Indonesia

ABSTRACT

This study aims to determine the influence of pressure, opportunity, and rationalization on academic fraud for accounting vocational high school student. The methodology of this study is survey research applying the Triangle Fraud for academic fraud with a sample of 130 high school vocational students to understand better the reasons for their academic fraud using regression statistical analysis. The method that used in this research is a survey method with a correlation approach. This method was chosen according to the purpose of the study, namely knowing whether or not there is an influence of pressure, opportunity and rationalization on academic fraud. The result of this study showed that there is a significant relationship between pressure, opportunity, and rationalization with academic fraud and that there is a partial influence of pressure on academic fraud.

KEYWORDS
Pressure, Opportunity, Rationalization, Fraud Triangle, Academic Fraud

Cite this paper
Santi Susanti , Dian Lestari , Erika Takidah . "The Influence of Pressure, Opportunity and Rationalization on Academic Fraud of Vocational Student." Universal Journal of Educational Research 7.9 (2019) 1976 - 1982. doi: 10.13189/ujer.2019.070918.