The Effect of Hexagon Fraud Theory Components of Academic Fraud for Accounting Department Students with Gender as a Control Variable

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

Asia Pacific Fraud Journal
Vol. 8 No. 2: 2nd Edition (July-December 2023)

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