Academic fraud is something that has a devastating effect on students just for a satisfying outcome. So they forget the purpose of the actual education itself. There are factors that encourage someone to commit fraud found in the theory of diamond fraud developed by Cressey (1953), namely pressure, opportunity, rationalization and ability. In the research there are new factors that might influence academic fraud namely competitiveness. Unlike the previous research, in this study using competitiveness and gender variables. Where this competitiveness is one of the factors to encourage someone to commit academic fraud, because the competitiveness of individuals in getting the best value is very stimulating the individual to do what is desired by utilizing the situation and capabilities. The purpose of this study was to determine the cause of someone doing academic fraud. From the results of the research that has been done, it is known that what affects the occurrence of fraud in the academy is opportunity and also gender differences.

This study aims to see the effect of public accountability, the clarity of budget targets and budget participation on the performance of managerial unit of local Solok regency of the Southern Regency. The population in this study is the whole SKPD Southern Southern District of 28 SKPD with 82 respondents. The sample in this study uses total technique sampling. Methods of analysis used are multiple linear regression analysis. The results of this study indicate that public accountability and clarity of budget targets affect the performance of managerial unit of local Solok Regency of the Southern District. While the budget participation has no effect on the managerial performance of the Unit of Southern Southern District Unit.

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

This study aims to examine empirically about: 1) the effect of suitability of compensation on accounting fraud tendencies, 2) the effect of internal control on accounting fraud tendencies, 3) the effect of interaction of suitability of compensation and internal control on accounting fraud trends. This type of research is classified as quasi-experimental. The data in this study were collected by questionnaire on 84 accounting students at Padang State University. Analysis was carried out using two way ANOVA. The results of this study conclude that (1) the suitability of compensation has an effect on the tendency of individuals to commit accounting fraud with a significance value of 0,000 <0,05 (2) internal control influences the tendency of individuals to commit accounting fraud with a significance value of 0,000 <0,05 (3) interactions conformity of compensation and internal control towards accounting fraud tendencies with a significance value of 0.046 <0,05

Introductory Accounting course is the basic course for accounting student which one of the topic is accounting cycle of services company. Accounting of service company can be considered as a foundation in understanding other topics in introductory accounting course. Problems arise since lecturers still use traditional method in teaching such as preaching method which considered less interesting by students. Lecturer should adopt innovative and creative learning media to ensure students' attention. This study aims to propose the use of comics as a learning media to improve students' understanding in accounting cycle of service company on introductory accounting course. This study used an experimentation, which classified as pre-experimental (non-design) by the method of the one group pretest -posttest design. The results indicate that there are differences in students' understanding of accounting cycle of service company before and after the use of comics as learning media. Comics as learning media in introductory accounting course can improve the students' understanding on accounting cycle of service company. Therefore, comics can be recommended as one of the alternative learning media to be used in the classroom. However, it does not mean that comics can replace lecturers' role as an educator. Indeed, comics can be used as a tool to maintain students' attention in class and to improve their understanding in such topic.