Academic Cheating : Dimensi Fraud Diamond Theory
Keywords:
academic cheating, pressure, opportunity, rationalization, capability
Abstract
The purpose of this study was to test academic cheating behavior among students by using elements of the fraud diamond, namely pressure, opportunity, rationalization, and ability. Using a simple random sampling technique, the research sample was obtained as many as 195 accounting students. This research uses a quantitative approach with the type of explanatory research. Data collection obtained by distributing questionnaires and measured using a Likert scale. Data analysis was carried out using multiple linear regression. The results shows that the elements of opportunity and ability have a significant positive effect on students' academic cheating behavior. While the element of pressure and rationalization does not affect students in committing academic fraud.
References
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Albrecht, W. S., Albrecht, C. C., & Albrecht, C. O. (2006). Fraud examination (2nd ed.). Mason, OH: Thomson Higher Education.
Albertch, W. Steve., Albercth, Chad O., Albercth Conan C., Zimbelman, Man F. (2012). Fraud Examination Fourth Edition.Cengange Learning : South Western.
Artani, K. T. B. (2018). Academic Fraud Behaviour Among Students in Accounting Diploma Program: An Empirical Study in Bali. KnE Social Sciences, 37-45.
Budiman, A.N. (2018). Perilaku kecurangan akademik mahasiswa: Dimensi fraud diamond dan gone theory. Jurnal ilmu akuntansi. 11(1), 75-90. Dari https:www.journal.uinjkt.ac.id
Djajadikerta, Hamfri dan Susan, Marcellia. (2020). The Determinants of Students’Intention to Conduct Fraud on Assignments and Examinations, Review of Integrative Business and Economics Research, Vol. 9, Supplementary Issue 1
Hendy, N. T., & Montargot, N. (2019). Understanding Academic dishonesty among business school students in France using the theory of planned behavior. The International Journal of Management Education, 17(1), 85-93.
Jackson, K., Holland, D. V., Albrecht, C., & Woolstenhulme, D. R. (2010). Fraud isn’t just for big business: Understanding the drivers, consequences, and prevention of fraud in small business. Journal of International Management Studies, 5(1), 160-164.
Lewellyn, P. G., & Rodriguez, L. C. (2015). Does academic dishonesty relate to fraud theory? A comparative analysis. American International Journal of Contemporary Research, 5(3), 1-6.
Martinez, L., & Enrique Ramírez, R. (2017). Academic Fraud by University Students in Colombia: How Chronic is the Illness?. Educação e Pesquisa, 44.
Pramadi, Andrian., Pali, Marthen., Hanurawan, Fattah., Atmoko, Adi. (2017). Academic Cheating in School: A Process of Dissonance Between Knowledge and Conduct. Mediterranean Journal of Social Sciences.Vol 8 No:6
Ramadhana, M. (2015, September). Plagiarism Prevention Software for Thesis Writing: Its Advantages and the Students' Attitudes. In The 62nd TEFLIN International Conference.
Ruankaew, T. (2016). Beyond the fraud diamond. International Journal of Business Management and Economic Research, 71(1), 474-476.
Sabli, Nurshasimimi., Rahim, Mat Nurhazrina., Dngi, Mohammad R.M., Hamid, Nurhaiyyu A., Adnan, Mohd F., Wahad, Roslan Abd., & Haron, Noor H. (2016). Erosion of Academic Integrity in Higher Education System: Symbolization of Dishonesty (Pencemaran kepada Integriti Akademik di dalam Sistem Pengajian Tinggi: Simbol Ketidakjujuran). Jurnal Pendidikan Malaysia | Malaysian Journal of Education, 41(1), 1–6. https://doi.org/10.17576/JPEN-2016-
Walker, N., & Holtfreter, K. (2015). Applying criminological theory to academic fraud. Journal of Financial Crime.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.
Yendrawati, R., & Akbar, A. W. (2019). The Influence of the Fraud Triangle and Islamic Ethics on Academic Fraudulent Behaviors. Review of Integrative Business and Economics Research, 8, 441-457.
Albrecht, W. S., Albrecht, C. C., & Albrecht, C. O. (2006). Fraud examination (2nd ed.). Mason, OH: Thomson Higher Education.
Albertch, W. Steve., Albercth, Chad O., Albercth Conan C., Zimbelman, Man F. (2012). Fraud Examination Fourth Edition.Cengange Learning : South Western.
Artani, K. T. B. (2018). Academic Fraud Behaviour Among Students in Accounting Diploma Program: An Empirical Study in Bali. KnE Social Sciences, 37-45.
Budiman, A.N. (2018). Perilaku kecurangan akademik mahasiswa: Dimensi fraud diamond dan gone theory. Jurnal ilmu akuntansi. 11(1), 75-90. Dari https:www.journal.uinjkt.ac.id
Djajadikerta, Hamfri dan Susan, Marcellia. (2020). The Determinants of Students’Intention to Conduct Fraud on Assignments and Examinations, Review of Integrative Business and Economics Research, Vol. 9, Supplementary Issue 1
Hendy, N. T., & Montargot, N. (2019). Understanding Academic dishonesty among business school students in France using the theory of planned behavior. The International Journal of Management Education, 17(1), 85-93.
Jackson, K., Holland, D. V., Albrecht, C., & Woolstenhulme, D. R. (2010). Fraud isn’t just for big business: Understanding the drivers, consequences, and prevention of fraud in small business. Journal of International Management Studies, 5(1), 160-164.
Lewellyn, P. G., & Rodriguez, L. C. (2015). Does academic dishonesty relate to fraud theory? A comparative analysis. American International Journal of Contemporary Research, 5(3), 1-6.
Martinez, L., & Enrique Ramírez, R. (2017). Academic Fraud by University Students in Colombia: How Chronic is the Illness?. Educação e Pesquisa, 44.
Pramadi, Andrian., Pali, Marthen., Hanurawan, Fattah., Atmoko, Adi. (2017). Academic Cheating in School: A Process of Dissonance Between Knowledge and Conduct. Mediterranean Journal of Social Sciences.Vol 8 No:6
Ramadhana, M. (2015, September). Plagiarism Prevention Software for Thesis Writing: Its Advantages and the Students' Attitudes. In The 62nd TEFLIN International Conference.
Ruankaew, T. (2016). Beyond the fraud diamond. International Journal of Business Management and Economic Research, 71(1), 474-476.
Sabli, Nurshasimimi., Rahim, Mat Nurhazrina., Dngi, Mohammad R.M., Hamid, Nurhaiyyu A., Adnan, Mohd F., Wahad, Roslan Abd., & Haron, Noor H. (2016). Erosion of Academic Integrity in Higher Education System: Symbolization of Dishonesty (Pencemaran kepada Integriti Akademik di dalam Sistem Pengajian Tinggi: Simbol Ketidakjujuran). Jurnal Pendidikan Malaysia | Malaysian Journal of Education, 41(1), 1–6. https://doi.org/10.17576/JPEN-2016-
Walker, N., & Holtfreter, K. (2015). Applying criminological theory to academic fraud. Journal of Financial Crime.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.
Yendrawati, R., & Akbar, A. W. (2019). The Influence of the Fraud Triangle and Islamic Ethics on Academic Fraudulent Behaviors. Review of Integrative Business and Economics Research, 8, 441-457.
Published
2022-05-02
How to Cite
Wulansuci, R., & Laily, N. (2022). Academic Cheating : Dimensi Fraud Diamond Theory. Jurnal Pendidikan Ekonomi (JUPE), 10(2), 154-160. https://doi.org/10.26740/jupe.v10n2.p154-160
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Copyright (c) 2022 Romah Wulansuci, Nujmatul Laily (Author)
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