An Analyis of Student's Academic Fraud Behavior

Abstract

Abstract-This paper is intended to re-examine and analyze the student's academic fraud behavior in the perspective of fraud diamond. The research method used was quantitative research with the design of causality test to analyze the factors that influence the student's academic fraud behavior. The populations of this study were the students of Economics Education at Faculty of Economics in Universitas Negeri Semarang (UNNES)/State University of Semarang. The questionnaire was used to collect the data and developed from the fraud diamond concept. The data were analyzed using descriptive statistical analysis and multiple regression analysis. The results showed that: (1) the most frequently-committed academic fraud is wrongful cooperation to finish group assignments; and (2) based on the concept of fraud diamond, the pressure and rationalization are proven to have a significant effect on the students' academic fraud behavior. Meanwhile, the opportunity and capability are not proven to have any influence.

What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective

“…This study is similar to previous researches that fails to completely explain fraud diamond concept in understanding factors that affect academic fraud behavior [11,22]. Nevertheless, there were researchers that found positive effect of capability on academic fraud [12,14].…”

“…The pressure and rationalization are proven to have a significant effect on the students' academic fraud behavior. Meanwhile, the opportunity and capability are not proven to have any influence [11]. Capabilities affects financial fraud behavior, however other dimension of fraud have no impact on financial fraud behavior [10].…”

Fraudulent financial reporting through the lens of the fraud pentagon theory

“…The wider opportunity leads to the greater the likelihood for one to commit fraud (Muhsin et al, 2018). This positive relationship between opportunity and fraud has been discovered by a number of earlier research studies, one of which by Muhsin et al, (2018); Kusuma, Perdana, & Suranta (2017); Rukmana (2018). Based on the above description above, the hypothesis of this research is formulated as follows:…”

“…This opportunity to commit fraud in a company is emerged from weak internal supervision and power abuse (Abdullahi & Mansor, 2015). The wider opportunity leads to the greater the likelihood for one to commit fraud (Muhsin et al, 2018). This positive relationship between opportunity and fraud has been discovered by a number of earlier research studies, one of which by Muhsin et al, (2018); Kusuma, Perdana, & Suranta (2017); Rukmana (2018).…”

Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia

“…The pressure received by students can be the pressure of their scholarship being withdrawn if they obtain poor grades and marginalized by their groups due to their failure of fulfilling the minimum academic standard (Burke & Sanney, 2018). This pressure is the most dominant element in the academic frauds committed by students (Muhsin et al, 2018). Depressed students are more likely to commit fraud than those who have no pressure in their learning.…”