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Wira Utami, Dhita Permata
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The impact of ethics and fraud pentagon theory on academic fraud behavior Wira Utami, Dhita Permata; Purnamasari, Dian Indri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.88

Abstract

This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students. The number of samples used in this study was 170 respondents representing several criteria and have taken the Auditing I and Business Ethics courses. The dependent variable (Y) in this study is academic fraud behavior. The independent variables include ethics (X1), pressure (X2), opportunity (X3), rationalization (X4), competence (X5), and arrogance (X6). The method used in this research is the quantitative method. The data used were the primary data. The results of this study indicate that ethics, pressure, and competence have an impact on academic fraud behavior. In contrast, opportunities, rationalization, and arrogance do not affect academic fraud behavior.
Co-Authors Dian Indri Purnamasari