{"title":"The Effect of Hexagon Fraud Theory Components of Academic Fraud for Accounting Department Students with Gender as a Control Variable","authors":"Muh Fitrah Ananda Firmansyah, Dian Oktarina","doi":"10.21532/apfjournal.v8i2.318","DOIUrl":null,"url":null,"abstract":"Academic fraud refers to dishonest and unethical behavior exhibited by individuals in the academic realm, primarily for personal gain. Such fraudulent activities can harm the public’s perception of college graduates. This study aims to investigate the impact of the hexagon fraud theory component on academic fraud among students studying accounting. The data collection for this study involves quantitative and survey methodologies. The study’s analysis is conducted using SEM PLS. The study had the participation of 153 students pursuing a bachelor’s degree in accounting. The results of the study reveal that capability, arrogance, and collusion have a significant impact on academic fraud. However, academic fraud remains unaffected by pressure, opportunity, rationalization, and gender","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"96 ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asia Pacific Fraud Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21532/apfjournal.v8i2.318","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Academic fraud refers to dishonest and unethical behavior exhibited by individuals in the academic realm, primarily for personal gain. Such fraudulent activities can harm the public’s perception of college graduates. This study aims to investigate the impact of the hexagon fraud theory component on academic fraud among students studying accounting. The data collection for this study involves quantitative and survey methodologies. The study’s analysis is conducted using SEM PLS. The study had the participation of 153 students pursuing a bachelor’s degree in accounting. The results of the study reveal that capability, arrogance, and collusion have a significant impact on academic fraud. However, academic fraud remains unaffected by pressure, opportunity, rationalization, and gender
学术造假是指个人在学术领域表现出的不诚实和不道德的行为,主要是为了谋取私利。此类欺诈活动会损害公众对大学毕业生的看法。本研究旨在调查六边形欺诈理论成分对会计专业学生学术欺诈行为的影响。本研究的数据收集涉及定量和调查方法。研究分析采用 SEM PLS 方法。153 名攻读会计学学士学位的学生参与了本研究。研究结果显示,能力、傲慢和串通对学术造假有显著影响。然而,学术造假仍然不受压力、机会、合理化和性别的影响。