Academic fraud of students in the Covid-19 period: Testing with the Pentagon's fraud dimension

Yustiana Djaelani, Zainuddin Zainuddin and Rena Mustari Mokoginta
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Yustiana Djaelani: Universitas Khairun
Zainuddin Zainuddin: Universitas Khairun
Rena Mustari Mokoginta: Universitas Khairun

International Journal of Research in Business and Social Science (2147-4478), 2022, vol. 11, issue 2, 414-422

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. Key Words:Fraud pentagon theory; academic fraud; Behavioral factor; Accounting students

Date: 2022
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