Muh Fitrah Ananda Firmansyah
Accounting Department, Faculty of Economic and Business, Universitas Hayam Wuruk Perbanas, Surabaya

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The Effect of Hexagon Fraud Theory Components of Academic Fraud for Accounting Department Students with Gender as a Control Variable Muh Fitrah Ananda Firmansyah; Dian Oktarina
Asia Pacific Fraud Journal Vol. 8 No. 2: 2nd Edition (July-December 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i2.318

Abstract

Academic fraud refers to dishonest and unethical behavior exhibited by individuals in the academic realm, primarily for personal gain. Such fraudulent activities can harm the public’s perception of college graduates. This study aims to investigate the impact of the hexagon fraud theory component on academic fraud among students studying accounting. The data collection for this study involves quantitative and survey methodologies. The study’s analysis is conducted using SEM PLS. The study had the participation of 153 students pursuing a bachelor’s degree in accounting. The results of the study reveal that capability, arrogance, and collusion have a significant impact on academic fraud. However, academic fraud remains unaffected by pressure, opportunity, rationalization, and gender