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

Author

Listed:
  • Yustiana Djaelani

    (Universitas Khairun)

  • Zainuddin Zainuddin

    (Universitas Khairun)

  • Rena Mustari Mokoginta

    (Universitas Khairun)

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

Suggested Citation

  • Yustiana Djaelani & Zainuddin Zainuddin & Rena Mustari Mokoginta, 2022. "Academic fraud of students in the Covid-19 period: Testing with the Pentagon's fraud dimension," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(2), pages 414-422, March.
    • Handle: RePEc:rbs:ijbrss:v:11:y:2022:i:2:p:414-422
    DOI: 10.20525/ijrbs.v11i2.1640
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    References listed on IDEAS

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    1. Sarstedt, Marko & Ringle, Christian M. & Smith, Donna & Reams, Russell & Hair, Joseph F., 2014. "Partial least squares structural equation modeling (PLS-SEM): A useful tool for family business researchers," Journal of Family Business Strategy, Elsevier, vol. 5(1), pages 105-115.
    2. Rabi’u Abdullahi & Noorhayati Mansor, 2015. "Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(4), pages 38-45, October.
    3. Olukayode Abayomi Sorunke, 2016. "Personal Ethics and Fraudster Motivation: The Missing Link in Fraud Triangle and Fraud Diamond Theories," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(2), pages 159-165, February.
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