The Influence of Pressure, Opportunity and Rationalization on Academic Fraud of Vocational Student

Abstract

This study aims to determine the influence of pressure, opportunity, and rationalization on academic fraud for accounting vocational high school student. The methodology of this study is survey research applying the Triangle Fraud for academic fraud with a sample of 130 high school vocational students to understand better the reasons for their academic fraud using regression statistical analysis. The method that used in this research is a survey method with a correlation approach. This method was chosen according to the purpose of the study, namely knowing whether or not there is an influence of pressure, opportunity and rationalization on academic fraud. The result of this study showed that there is a significant relationship between pressure, opportunity, and rationalization with academic fraud and that there is a partial influence of pressure on academic fraud.

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“…According to ACFE, fraud is a misleading act carried out by a person or entity who knows that such action can result in harm to an individual or organization [19]. Academic fraud is an attempt to take someone else's job, give, and get help illegally to make a profit [8]. Eckstein (2003) in Nurkhin and Fachrurrozi [17] explains that academic fraud includes various ways that are carried out with an intentional element to cheat to get certain benefits by various circles in the world of education.…”

“…These pressures make students commit academic fraud. Pressure affects academic fraud [3], [8], [14,15,17].…”

“…Academic fraud is an attempt to take someone else's job, give, and get help illegally to make a profit [8]. Academic fraud is a global phenomenon that occurs in almost all educational institutions.…”

“…Besides, the opportunity factor arises in the form of indecisiveness of the exam supervisor or weak control system. As well as rationalization factors that arise because of the public perception that committing academic fraud is a natural thing [8].…”

“…In addition, a high Machiavellian attitude can lead to high fraudulent intentions. [8] about the influence of pressure, opportunity, and rationalization of academic cheating on vocational school accounting students found that there is a significant relationship between pressure, opportunity, and rationalization with academic fraud and that there is a partial influence of pressure on academic cheating. Then, the results obtained from Munirah and Nurkhin [14] who test the simultaneous and partial influence between pressure, opportunity, rationalization, ability, greed, need and disclosure against academic cheating in students of accounting skills competency SMK Negeri 1 Kendal produces pressure, opportunity, rationalization, ability, greed, needs, and disclosure positively and significantly affect academic cheating.…”