Academic Cheating : Dimensi Fraud Diamond Theory
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May 2, 2022
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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.
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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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References
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Albrecht, W. S., Albrecht, C. C., & Albrecht, C. O. (2006). Fraud examination (2nd ed.). Mason, OH: Thomson Higher Education.
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Artani, K. T. B. (2018). Academic Fraud Behaviour Among Students in Accounting Diploma Program: An Empirical Study in Bali. KnE Social Sciences, 37-45.
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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.