PENGARUH DIMENSI FRAUD TRIANGLE TERHADAP KECURANGAN AKADEMIK

Abstract

This research aims to analyze the effect of the triangular dimension of fraud on academic fraud in
students of the Accounting Education Study Program class of 2019, Faculty of Economics, Makassar
State University. The population of this study were all students of the Accounting Education Study
Program, Faculty of Economics, Makassar State University in 2019. From the results of simple linear
regression analysis, it was obtained that the triangular dimension of fraud Y = 8.343 + 0.453X, meaning
that for every addition of 1 value of the triangular dimension of fraud, the value of academic fraud
increased by 0.453. While the results of the analysis of the coefficient of determination is 0.298 or 29.8%,
which means that the dimensions of the fraud triangle have contributed to academic fraud in 2019 FE
UNM Accounting Education Study Program students of 29.8% and the remaining 70.2% is influenced
by other factors. While the results of the t-test analysis obtained a significant value of 0.009 <0.05,
which means that the triangular dimension of fraud has a significant effect on academic fraud, thus the
hypothesis is accepted.