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This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting
Nur Syahrur Ramadhan
Universitas Hayam Wuruk Perbanas
Economics, Econometrics & Finance

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Academic Fraud Behavior of Accounting Students in Dimensions of Fraud Hexagon Theory Dian Oktarina; Nur Syahrur Ramadhan
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.18432

Abstract

The purpose of this research is to show the fraud hexagon theory perspective on the occurrence of academic fraud for accounting students. The independent variable in this research is pressure, opportunities, rationalization, capability, arrogance and collusion while the dependent variable is academic fraud. This research uses primary data obtained from online questionnaires. The sample of this research uses accounting students who are registered at the University of Hayam Wuruk Perbanas. This research used multiple linear regression. The results of this study indicate that opportunities, capability and collusion have a positive effect, while the pressure, rationalization and arrogance have no effect on the occurrence of academic fraud
Co-Authors Dian Oktarina