Pengaruh Komponen Hexagon Fraud Theory terhadap Kecurangan Akademik bagi Mahasiswa Jurusan Akuntansi Universitas Hayam Wuruk Perbanas dengan Gender sebagai Variabel Kontrol
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Firmansyah, Muh Fitrah Ananda
Subject
657 - ACCOUNTING
Datestamp
2023-05-12 12:02:28
Abstract :
Academic fraud is an act of dishonest and unethical violations committed by individuals within the academic sphere to benefit themselves. Academic fraud has the potential to damage the public's expectations and image of college graduates. So this study aims to examine and analyze the effect of the hexagon fraud theory component on academic fraud at Accounting Students Hayam Wuruk Perbanas University. This study uses quantitative and survey methods to collect data. The analysis in this study uses Structural Equating Modeling (SEM) on Partial Least Square (PLS). The study involved 153 Bachelor of Accounting Students at Hayam Wuruk Perbanas University. The results of this study indicate that ability, arrogance, and collusion influence academic cheating behavior. Meanwhile, pressure, opportunity, rationalization, and gender have no effect on academic fraud behavior. Keywords: Pressure, Opportunity, Rationalization, Ability, Arrogance, Collusion, Gender, Academic Fraud
Academic fraud is an act of dishonest and unethical violations committed by individuals within the academic sphere to benefit themselves. Academic fraud has the potential to damage the public's expectations and image of college graduates. So this study aims to examine and analyze the effect of the hexagon fraud theory component on academic fraud at Accounting Students Hayam Wuruk Perbanas University. This study uses quantitative and survey methods to collect data. The analysis in this study uses Structural Equating Modeling (SEM) on Partial Least Square (PLS). The study involved 153 Bachelor of Accounting Students at Hayam Wuruk Perbanas University. The results of this study indicate that ability, arrogance, and collusion influence academic cheating behavior. Meanwhile, pressure, opportunity, rationalization, and gender have no effect on academic fraud behavior. Keywords: Pressure, Opportunity, Rationalization, Ability, Arrogance, Collusion, Gender, Academic Fraud
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