{"title":"How do fraud diamond and procrastination trigger cheating behavior in online learning during the Covid-19 pandemic?","authors":"Novita Novita, Firdatul Jannah","doi":"10.14414/tiar.v12i2.2922","DOIUrl":null,"url":null,"abstract":"The Covid-19 pandemic that hit Indonesia has changed the pattern of the learning system from face-to-face in the classroom to online learning. In practice, the online learning system utilizes information technology, which raises not only effectiveness, but also new challenges. One of the challenges of the online learning system is the student cheating behavior. This study aims to determine the effect of the fraud diamond dimensions, which consist of pressure, opportunity, rationalization, and capability,and procrastination on the detection of student cheating behavior. This research is a quantitative research. The data used is primary data in the form of questionnaires. The respondents of this study are college students at LLDIKTI Region III DKI Jakarta. The data consists of 400 sample students. Data testing is carried out using STATA Version 14.2. The results of this study indicate that the fraud diamond dimensions consisting of pressure, opportunity, rationalization, and capability have a positive effect on the detection of student cheating behavior. Procrastination also has a positive effect on the detection of student cheating behavior.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Indonesian Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.14414/tiar.v12i2.2922","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
The Covid-19 pandemic that hit Indonesia has changed the pattern of the learning system from face-to-face in the classroom to online learning. In practice, the online learning system utilizes information technology, which raises not only effectiveness, but also new challenges. One of the challenges of the online learning system is the student cheating behavior. This study aims to determine the effect of the fraud diamond dimensions, which consist of pressure, opportunity, rationalization, and capability,and procrastination on the detection of student cheating behavior. This research is a quantitative research. The data used is primary data in the form of questionnaires. The respondents of this study are college students at LLDIKTI Region III DKI Jakarta. The data consists of 400 sample students. Data testing is carried out using STATA Version 14.2. The results of this study indicate that the fraud diamond dimensions consisting of pressure, opportunity, rationalization, and capability have a positive effect on the detection of student cheating behavior. Procrastination also has a positive effect on the detection of student cheating behavior.
袭击印度尼西亚的新冠肺炎疫情改变了学习系统的模式,从课堂面对面学习转变为在线学习。在实践中,在线学习系统利用了信息技术,这不仅带来了有效性,也带来了新的挑战。在线学习系统的挑战之一是学生的作弊行为。本研究旨在确定欺诈钻石维度(包括压力、机会、合理化、能力和拖延)对学生作弊行为检测的影响。本研究为定量研究。所使用的数据是调查表形式的主要数据。这项研究的受访者是LLDIKTI Region III DKI Jakarta的大学生。该数据由400名样本学生组成。使用STATA版本14.2进行数据测试。研究结果表明,由压力、机会、合理化和能力组成的欺诈菱形维度对学生作弊行为的检测有积极影响。拖延对学生作弊行为的发现也有积极影响。