Journal of Auditing, Finance, and Forensic Accounting
Vol 11, No 1 (2023): April

Academic Fraud Behavior of Accounting Students in Dimensions of Fraud Hexagon Theory

Dian Oktarina (Universitas Hayam Wuruk Perbanas)
Nur Syahrur Ramadhan (Universitas Hayam Wuruk Perbanas)



Article Info

Publish Date
08 May 2023

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

Copyrights © 2023






Journal Info

Abbrev

jaffa

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...