1,974 research outputs found

    What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective

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    This study aims to investigate the determinants of academic fraud behavior in the perspective of fraud triangle, fraud diamond, and fraud pentagon. Research method of this study is quantitative study to analyze the determinants of academic fraud behavior. The population of this study is students majoring in economics education of Faculty of Economics Universitas Negeri Semarang (UNNES) who are actively study during the first semester of 2017/2018 academic year. Data is collected using questionnaire. The data is analyzed by descriptive statistic and multiple linear regression. The results show that academic fraud behavior by economics education students of Faculty of Economics (UNNES) is in the low category. Plagiarism and wrong cooperation are the mostly executed of academic fraud behavior than other indicators. This study successfully explains the concepts of fraud triangle, there are pressure, opportunity and rationalization which positively and significantly affect students’ academic fraud behavior. Nevertheless, this study fails to verify the concept of fraud diamond and fraud pentagon. Capability, arrogance and external do not affect students’ academic fraud behavior. This paper use three concept of fraud to investigate the determinants of academic fraud behavior.     Keywords: academic fraud, fraud triangle, fraud diamond, fraud pentago

    Peran Moderasi Religiusitas Terhadap Hubungan Antara Dimensi Fraud Pentagon Dengan Kecurangan Akademik

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    This study aims to determine and analyze the effect of the Pentagon dimension of fraud on academic fraud. The sample in this study was UPBJJ-UT Ternate students who were conducting lectures during the Covid-19 period as many as 134 respondents. The sampling technique in this study used a saturated sample. Methods of data collection using a questionnaire (questionnaire). Data analysis using path coefficient analysis with the help of the Smart PLS program. Based on the results of the research above, it can be concluded that 1) academic pressure affects academic fraud behavior; 2) opportunity does not affect academic fraud behavior; 3) rationalization affects academic fraud behavior; 4) the ability to influence academic fraud behavior; 5) personal ethics affect academic fraud behavior; Meanwhile, religiosity as a moderator does not affect the relationship between pressure, opportunity, rationalization, ability and personal ethics with academic fraud behavior. Although not large, based on the results of multi-group analysis, religiosity is proven to be moderate which will reduce the level of academic fraud. Religious students are more likely not to commit academic fraud, even though they are under pressure, have opportunities, rationalization, have abilities, and their ethics are still low. Efforts to prevent academic fraud that can be carried out at UPBJJ-UT Ternate include socialization activities that are classified as fraud and the sanctions, convincing students that fraud will be caught and will be announced, ensuring students are not in a situation where they work by fraud, showing evidence that all fraud is proven will be penalized, train students to be able to write without fraud and encourage students to have pride when acting under ethical teachings. &nbsp

    The Effect of Pressure, Rationalization, Religiosity on Academic Fraud Behavior

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    This research aims to determine the effect of pressure, rationalization, religiosity towards academic fraud. The research used quantitative methods, data were collected with survey techniques and using a questionnaire (likert scale). The population were all accounting students in XI grades with totaling 108 people. Using a proportional random sampling technique with a total sample of 85 people. The data analysis technique used is the requirements analysis test, the regression equation test, and the hypothesis test. The results of this research indicate that there is a simultaneous significant effect of pressure, rationalization, religiosity towards academic fraud. Partially, pressure and rationalization have a positive and significant effect towards academic fraud, as well as a negative and significant effect of religiosity towards academic fraud. The test results of multiple correlation coefficient (R) of 0.775 have a close relationship and a determination coefficient of 58.5% indicates that pressure, rationalization, religiosity in influencing academic fraud. These findings indicate that the higher of pressure and rationalization, the higher of academic fraud and vice versa. Meanwhile, the lower of level religiosity, the higher level of academic fraud and vice versa. Keywords: pressure, rationalization, religiosity, academic frau

    REASONS FOR ACCOUNTING STUDENTS TO COMMIT ACADEMIC FRAUD: QUALITATIVE INTERVIEW STUDIES

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    This article focuses on the reasons for accounting students to conduct academic fraud and how the influence of religiosity and culture on academic fraud. A qualitative study was conducted on students and lecturers from a university in Central Java and Southeast Sulawesi which consisted of six in-depth interviews. Analysis of qualitative inductive content is used to analyze data. Document analysis has been carried out to provide a comparative view of how various accounting students at the university conduct academic fraud. The result is using the triangle fraud approach (pressure, opportunity, and rationalization) to show that the elements of pressure and rationalization are the main or general reasons in their observations so that students commit academic fraud. Only one student said there was an influence on opportunities in academic fraud. Religiosity and culture also have an interest in students to do or avoid compatibility motivation. This study shows the need for universities and accounting study programs to develop their strategies in dealing with academic fraud and improve academic integrity through accommodating religious and cultural values. &nbsp

    ISLAMIC RELIGIOSITY TOWARD ACADEMIC FRAUD STUDENT OF UIN RADEN FATAH PALEMBANG

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    The goal of this research is to discover the relations between Islamic religiosity toward academic fraud of student of UIN Raden Fatah Palembang. The research is quantitative research. Subjects of the research are 204 students of UIN Raden Fatah Palembang. The hypothesis in this research there is a relationship between islamic religiosity towards academic fraud. Data collection uses 2 measurements,namely 1) Islamic religiosity using Psychological Measure of Islamic Religiousness (PMIR) scale; 2) Academic fraud using self reporting cheating scale (SRCS). Prerequisite test using Goodness of Fit Overall showing that from 5 criterias show good model. Analysis results by using SEM from 8 religiosity dimensions, 7 dimensions not proven so that there is no significant relationship between islamic religiosity towards academic fraud. One dimension significantly proven is dimension of religious anxiety.The goal of this research is to discover the relations between Islamic religiosity toward academic fraud of student of UIN Raden Fatah Palembang. The research is quantitative research. Subjects of the research are 204 students of UIN Raden Fatah Palembang. The hypothesis in this research there is a relationship between islamic religiosity towards academic fraud. Data collection uses 2 measurements,namely 1) Islamic religiosity using Psychological Measure of Islamic Religiousness (PMIR) scale; 2) Academic fraud using self reporting cheating scale (SRCS). Prerequisite test using Goodness of Fit Overall showing that from 5 criterias show good model. Analysis results by using SEM from 8 religiosity dimensions, 7 dimensions not proven so that there is no significant relationship between islamic religiosity towards academic fraud. One dimension significantly proven is dimension of religious anxiety

    PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK

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    This study aims to determine the effect of diamond fraud and religiosity on academic fraud in accounting students of the University of Hindu Indonesia . This research was conducted at the University of Hindu Indonesia. The number of samples taken was 172 students with a probability sampling method. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple linear regression. The results showed that pressure has a significant effect on academic fraud y ang means that the pressure received by students triggers students to commit academic fraud. Ability has a significant effect on academic fraud, which means that the higher the student's ability to commit cheating, the higher the cheating is committed. Religiosity has a significant effect on academic fraud, which means that the higher the level of religiosity, the more students understand that in religion there is a punishment in the hereafter for doing bad things. Opportunity and rationalization do not have a significant effect, which means that opportunity and rationalization do not influence students to commit academic fraud

    The Effect of Learning Motivation, Integrity, Misuse of Information Technology and Religiosity on Academic Fraud

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    This study examines the effect of learning motivation, integrity, misuse of information technology, and religiosity on academic fraud using the Attribution Theory. This research data was collected through a survey with a quantitative approach. Data were obtained as primary data and collected through online questionnaires. The population in this study was 301 students of Major International and Regular Accounting batches 2018-2019 at Jenderal Sudirman University. The sample of this study used purposive sampling, and the data obtained were 75 respondents. Data analysis using SPSS version 19 for Windows. The results of this study indicate that (1) learning motivation has a positive effect on academic fraud, (2) integrity has a negative effect on academic fraud, (3) misuse of information technology has a positive effect on academic fraud, and (4) religiosity has a positive effect on academic fraud. The implications of this research are to improve the supervisory system, especially during online lectures to students, to provide information about various campus policies to students so that students do not dare to commit fraudulent actions, and to pay attention to factors that influence academic fraud behavior.   CITE THIS PAPER: Natasya, Fadila; Restianto, Yanuar E.; Primasari, Dona (2023). "The Effect of Learning Motivation, Integrity, Misuse of Information Technology and Religiosity on Academic Fraud" Journal of Social Sciences: Transformations & Transitions (JOSSTT) 3(07):30. DOI: https://doi.org/10.52459/josstt37301223

    Academic Fraud Behaviour Among Students in Accounting Diploma Program: An Empirical Study in Bali

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    This study aims to find empirical evidence of the influence of self-efficacy and fraud diamond variables on academic fraud behaviour of the students in accounting diploma program in Bali. The samples used in this study are 183 respondents consisting of accounting students of diploma program from state and private universities in Bali that were willing to fill the research questionnaires. The type of data used is primary data. Hypothesis testing was conducted using multiple linear regression. The result of this study stated that the student academic fraud behaviour is simultaneously influenced by academic self-efficacy, pressure, opportunity, rationalization and capability variables. Partial test indicates that academic self-efficacy, pressure, and rationalization do not have influence on the student academic fraud behaviour, while opportunity and capability variables have positive effects on the occurrence of the student academic fraud behaviour.     Keywords: self-efficacy, academic fraud behaviour, capability, opportunity, pressure, rationalizatio

    Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia

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    The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlemen

    Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember)

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    This research aims to discuss the influence of the fraud diamond concept, which consists of pressure, opportunity, rationalization, and capability on students' academic fraud behavior. This research is a type of quantitative research. The population in this study were D4 students of the Public Sector Accounting Study Program, Department of Agribusiness Management, Jember State Polytechnic class of 2018-2020. This study uses purposive sampling on taking the sample with the criteria that students are active in the Public Sector Accounting D4 Study Program and have committed or encountered academic fraud during college until a selection of 139 respondents was obtained. The results of this study indicate that pressure and opportunity have no significant effect on academic fraud behavior. In contrast, rationalization and capability substantially impact student academic fraud behavior
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