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Pengaruh Fraud Diamond Dan Religiusitas Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Magelang)

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 4 No. 2 (2023) · pp. 01–23

DOI
10.52062/.v4i2.3187
Published
2023-08-17
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

AbstractThe purpose of the research was to determine the effect of each dimension of fraud diamond (pressure, opportunity, rationalization, capability) and religiosity on the tendency of accounting fraud. Type of this research uses a quantitative method with multiple linear regression data analysis techniques. The data used in this research is primary data distributed in the form of a questionnaire. This research used a population and a sample of 76 respondents to employees of government agencies in Magelang, using purposive sampling method. The result of this research indicate that opportunity and rationalization have a positive effect on the tendency of accounting fraud. Pressure and capability have no effect on the tendency of accounting fraud. And religiosity has a negative effect on the tendency of accounting fraud. Keyword: pressure, opportunity, rationalization, capability, religiosity, and tendency of accounting fraud

Collaboration network of the authors

19 authors · 67 co-authorship links

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Co-authorOrganisationJoint articles
Fitriyani FitriyaniAffiliation unknown1
Khoirul AnwarAffiliation unknown1
Ghina Ziida AmaliaAffiliation unknown1
Ari Kristin PrasetyoningrumAffiliation unknown1
Ardea Nur PuspitasariAffiliation unknown1
Riska WijayantiAffiliation unknown1
Nina NurainaAffiliation unknown1
Adibatur RahmawatiAffiliation unknown1
Nanda Rizka AmaliaAffiliation unknown1
Riza Muizzah AsriAffiliation unknown1
Elisa Martha Hanum BasyarohAffiliation unknown1
Tri Ananda Mei SaputriAffiliation unknown1
Nur Laeli MaghfiroAffiliation unknown1
Isna NurjanahAffiliation unknown1
Dea Feby SeptianiAffiliation unknown1
Eva Nurul AnisaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Fraud Diamond Dan Religiusitas Terhadap Kecenderungan  Kecurangan Akuntansi (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Magelang)</dc:title>
	<dc:creator>Magfirah, Nur Laili</dc:creator>
	<dc:creator>Yuningrum, Heni</dc:creator>
	<dc:creator>Warno, Warno</dc:creator>
	<dc:description xml:lang="en-US">AbstractThe purpose of the research was to determine the effect of each dimension of fraud diamond (pressure, opportunity, rationalization, capability) and religiosity on the tendency of accounting fraud. Type of this research uses a quantitative method with multiple linear regression data analysis techniques. The data used in this research is primary data distributed in the form of a questionnaire. This research used a population and a sample of 76 respondents to employees of government agencies in Magelang, using purposive sampling method. The result of this research indicate that opportunity and rationalization have a positive effect on the tendency of accounting fraud. Pressure and capability have no effect on the tendency of accounting fraud. And religiosity has a negative effect on the tendency of accounting fraud. Keyword : pressure, opportunity, rationalization, capability, religiosity, and tendency of accounting fraud</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-08-17</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3187</dc:identifier>
	<dc:identifier>10.52062/.v4i2.3187</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 4 No. 2: November 2021; 01-23</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 4 No 2: November 2021; 01-23</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3187/2419</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>