International Journal of Trends in Accounting Research
Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025

The Moderating Role of Religiosity and Ethics Education on The Relationship Between Fraud Diamond Dimensions and Machiavellian Traits in Academic Fraud

Waworuntu, Rizky Kurniawan (Unknown)
Yudhi Fahrianta, Riswan (Unknown)
Ramaraya Koroy, Tri (Unknown)
Yafiz Syam, Akhmad (Unknown)



Article Info

Publish Date
30 Nov 2025

Abstract

This study investigates the influence of the fraud diamond elements and Machiavellian traits on academic fraud, with religiosity and ethics education serving as moderating variables. Primary data were collected through questionnaires from 192 undergraduate students at the Institut Bisnis & Teknologi Kalimantan and Universitas Lambung Mangkurat. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that rationalization, capability, and Machiavellianism have significant effects on academic fraud, while pressure and opportunity do not. However, the patterns vary across institutions, highlighting that the influence of preceding factors is contextual. Furthermore, both religiosity and ethics education fail to serve as consistent and effective preventive measures, suggesting that these values have not been fully internalized by students. This study contributes by revealing the nuanced and contextual nature of factors leading to fraud and the limitations of conventional value-teaching methods in higher education.

Copyrights © 2025






Journal Info

Abbrev

ijtar

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish ...