Academic fraud of students in the Covid-19 period

Abstract

Academic fraud is all actions committed by students in devious ways to gain personal gain. Therefore, of course, academic fraud is very detrimental. The purpose of this study is to find out the influence of the Pentagon's fraud dimension, namely academic pressure, opportunity, rationalization, ability, and personal ethics, on the behavior of academic fraud students. The population in this study were students of accounting study programs at Khairun University and Hein Namotemo Halmahera University of North Halmahera, Ternate, Indonesia, who were registered in the academic year 2020/2021 and attended face-to-face lectures. The entire population in the study was used as a unit of analysis. The data in this study is primary data using questionnaires tested with Smart PLS analysis tools. Data analysis methods use descriptive analysis and multiple linear regression analysis. The results showed that academic pressure, rationalization, and ability influence academic fraud. In comparison, Opportunity and Personal Ethics do not affect academic fraud.

Keywords: {'name': 'Fraud pentagon theory; academic fraud; Behavioral factor; Accounting students'}

Authors & affiliations

Yustiana Djaelani
Affiliation not supplied

Zainuddin Zainuddin
Affiliation not supplied

Rena Mustari Mokoginta
Affiliation not supplied

Deposited references

Supplied references, not a list of publications citing this article.

DOI: 10.6007/IJARAFMS/v5-i4/1823

Albrecht, W. Steve, Albrecht, Chad O., Albrecht Conan C., & Zimbelman, Mark F. (2011). Fraud Examination (Fourth Edition). South-Western: USA.

DOI: 10.1080/00220970903224636

Arifah, Wakhidatul., Rediana Setiyani, dan Sandy Arief. (2018). Pengaruh Prokrastinasi, Tekanan Akademik, Religiusitas, Locus Of Control Terhadap Perilaku Ketidakjujuran Akademik Mahasiswa Pendidikan Akuntansi UNNES. Economic Education Analysis Journal

Becker, D'Arcy., Connolly, Janice., Lentz, Paula., & Morrison, Joline. (2006). Using the Business fraud triangle to predict academic dishonesty among business students. Academy of Educational Leadership Journal, 10 (2), 37-54.

Cizek, Gregory C. (2010). Cheating on Test: How to Do It, Detect It, and Prevent It. New Jersey: Lawrence Erlbaum Assocoates Inc. Publisher.

DOI: 10.2307/2086606

Dorminey, Jack, Fleming, A. Scott, Kranacher, M., & Riley, Richard A. (2010). Beyond the Fraud Triangle. The CPA Journal, 80 (7), 17-23.

DOI: 10.1108/EBR-10-2013-0128

Gbegi, D.O., & Adebisi, J.F. (2013). The New Fraud Diamond Model-How Can It Help Forensic Accountants in Fraud Investigation in Nigeria? European Journal of Accounting, Auditing and Finance Research, 1 (4), 129138.

Ghozali, Imam. (2014. Structural Equation Modeling, Metode Alternatif Dengan Partial Least Square (PLS). Edisi 4. Semarang: Badan Penerbit Universitas Diponegoro.

DOI: 10.3200/JOEB.82.2.101-110

DOI: 10.1007/s10763-004-3224-2

DOI: 10.1007/s10805-009-9081-4

Manurung D.T.H. dan Hadian, N. (2013). Detection Fraud of Financial Statement with Fraud Triangle. Proceedings of the 23rd International Business Researcher Conference, 18-20.

Mason, K. (2006). Student Integrity. Journal the Business Review, 6 (1), 297-300.

Matthew, K., Kakwezi, P., & Kayize, D. (2013). The Effects of Fraudulent Procurement Practices on Public Procurement Performance. International Journal of Business and Behavioural Sciences, 3.

DOI: 10.2139/ssrn.1010277

Munirah dan Nurkhin. (2018). Pengaruh Faktor-Faktor Fraud Diamond Dan Gone Theory Terhadap Kecurangan Akademik. Jurusan Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia. e-ISSN 2502-

X

DOI: 10.1080/08832320109599052

Primasari, Dyah Noviana., Suhendro, dan Endang Masitoh Wahyuningsih. (2017). Perilaku Kecurangan Akademik Mahasiswa Akuntansi Dengan Menggunakan Dimensi Fraud Diamond. Jurnal Akuntansi dan Sistem Teknologi Informasi.:13

Rangkuti, Anna Armeini. (2011). Academic Cheating Behaviour of Accounting Students: A Case Study in Jakarta State University. In Educational Integrity: Culture and Values. Proceedings 5th Asia Pacific Conference on Educational Integrity, 105-109. The University of Western Australia, 26-28 September 2011.

Sorunke, O.A., Omotoso, A.F., Azeez, M.F., & Alamu, N.E. (2014). Ethical Issues in Financial Reporting and Theories that drive them: A Discourse. International Journal of Business and Common Market Studies, 11(2), 59-69.

DOI: 10.6007/IJARBSS/v6-i2/2020

Sugiyono. (2014). Metode Penelitian Pendidikan, Pendekatan Kuantitatif, Kualitatif, R&D. Bandung: Alfabeta.

DOI: 10.1136/medethics-2011-100015

DOI: 10.1007/s10551-004-9463-x

Widianingsih, Luky Patricia. (2013). Students Cheating Behaviors: The Influences of Fraud Triangle. Review of Integrative Business & Economics Research, 2 (2), 252-260.

Wolfe, D.T. dan Hermanson, D.R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74 (12), 38-42.

Zito, Nicole Alisa. (2009). Engaging Middle School Students in School Work and its Effect of Cheating. Dissertation. Boston: Boston College University.