Pengaruh Dimensi-Dimensi Dalam Gone Theory dan Religiusitas Terhadap Academic Fraud

One important sector in the development of each country is education. In the process of education sometimes the purpose of education becomes less effective. Moral fragility and the low level of personality or self-control of individual students and from outside the individual is one of the causes of fraud. This study aims to determine whether there is an influence between Gone Theory (greed, opportunity, need, disclosure), and Religiosity towards Academic Cheating on accounting students. The population in this study were accounting students at the Muhammadiyah University of Surakarta and Sebelas Maret University. The sample in this study was 90 respondents. The sampling technique in this study is Convenience Sampling. This type of research is quantitative research. The data collection method uses a questionnaire. The analytical method used is descriptive analysis, data quality testing, classical assumption test, and hypothesis testing. The data obtained in the form of answers from respondents, tabulated and processed through SPSS software version 21. The standard of significance used for this study was 5%. The results showed that the variables influencing academic fraud were opportunity and religiosity with values of 0.048 and 0,000. While the variables of greed, needs, and disclosure do not affect academic fraud. Keywords: Gone theory, Religiosity, and Academic Frau