Jurnal Nuansa Karya Akuntansi
Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi

Pengaruh Fraud Hexagon Theory Terhadap Academic Fraud Mahasiswa Akuntansi

Anggrezola, Nathasya (Unknown)
Setiawan, Mia Angelina (Unknown)



Article Info

Publish Date
23 Apr 2026

Abstract

The purpose of this study was to determine how Fraud Hexagon Theory affects Academic Fraud of accounting students. There are 283 people were used to represent the entire population of accounting students from Universitas Negeri Padang, Universitas Andalas, Universitas Bung Hatta, Universitas Putra Indonesia "YPTK" Padang, Universitas Maritim Raja Ali Haji, and Universitas Mercu Buana Jakarta. This study used a simple random sampling technique and was limited by calculating the sample size using the slovin formula. This study used primary data in the form of questionnaires distributed via google form, with measurements using a 4-point likert scale. Multiple linear regression analysis was carried out in this research model. The results show that academic fraud among accounting students is influenced by 3 factors, namely stimulus, opportunity, and capability. However, this study shows that academic fraud among accounting students is not influenced by 3 factors, namely rationalization, ego, and collusion. Further research is expected to add other variables outside the variables in this study, and expand the population and sample.

Copyrights © 2026






Journal Info

Abbrev

jnka

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nuansa Karya Akuntansi (JNKA) is a scientific journal published 3 times a year (April, August, and Desember) by the Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI). Jurnal Nuansa Karya Akuntansi (JNKA) focus on the accounting education, ...