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Aprilio, Hardo
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Journal : EKSPANSI

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UNDERSTANDING ACADEMIC FRAUD IN KUPANG CITY’S ACCOUNTING STUDENTS: INSIGHTS FROM THE FRAUD HEPTAGON MODEL Aprilio, Hardo; Bahantwelu, Maria Immaculata; Lamaya, Fauziyah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6804

Abstract

The phenomenon of academic fraud has become increasingly prevalent in higher education, including among accounting students who are expected to uphold strong ethical and professional integrity as future auditors, accountants, and financial practitioners. This study examines the influence of the seven dimensions of the Fraud Heptagon—pressure, opportunity, rationalization, capability, arrogance, greed, and ignorance—on academic fraud among accounting students in Kupang City. Using a quantitative-descriptive approach, data were collected from 104 respondents and analyzed using Partial Least Squares (SmartPLS). The results show that only the pressure variable has a significant effect on academic fraud, while the remaining six dimensions do not. These findings indicate that academic pressure is the dominant factor driving dishonest behavior, whereas the collectivistic cultural norms and strong moral values within the Kupang community may suppress the influence of psychological factors such as greed or arrogance. This research contributes to the application of the Fraud Heptagon in accounting education and underscores the need to strengthen ethical formation among future accounting professionals.
Co-Authors Agus Oniel Galaska Amleni, Rosarianto Arthana, I Komang Ayuvera Rifani Ray Bahantwelu, Maria Immaculata Bon, Sergius Fribontius Daud, Chrispy Devina Gloria Soden Ekasari, Juendiny Chrisna Febriyanto Febriyanto Ferica Ferica Haryono Umar Herlina Helmy Klau Ilham Budi Santoso Indah Mutiara Juendiny Chrisna Ekasari Kerihi, Anthon Simon Yohanis Klau, Herlina Helmy Krisna Pradana LAMAYA, FAUZIYAH Malau, Eve Ida Maria Immaculata Bahantwelu Melani Putri Jhonny Muhammad Febryandi Nastiti, Dyah Nico Sinaga Nova Valentina Willa Novising Dewi Astuti Nurwijayanti Patricia Lodang Manuk Priska Uba Baodai Rogasianus Aldo Rr Lilis Intan Permatasari Sifra Junarti Taamonob Sihombing, Midian Sihombing, Midian Immanuel Sinurat, Donal Sinurat, Donal Anry Jaya Sinurat, Jolio Toga Estrada Suhartati Suhartati Yessy Trisna Sinlae Yuliana Elfrida Owa Yultiana Florentina Marut