Fraud Pentagon Model: Predicting Student’s Cheating Academic Behavior

Iqbal Lhutfi, Raden Dian Hardiana, Rika Mardiani

Abstract


This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisting of several State Universities that are members of the Indonesian Accounting Educator Professional Alliance (APRODIKSI). The main data needed in this study is data derived from questionnaires distributed via google form to maintain health protocols during the pandemic. The questionnaire was distributed after previously being tested for validity and reliability for each question item in the questionnaire using Statistical Product and Service Solutions (SPSS) software. Furthermore, the data collected analyzed by descriptive method. This study concludes that the role of fraud pentagon approach is important in detecting student fraud, plus other contributing factors such as external pressure and also gender which determines students when committing academic fraud. Through this research, it can be seen the predictive factors that are the reasons students commit fraud so that it can be easy for educational institutions to find the right way to prevent it.

Keywords


Fraud Pentagon Model, Cheating Academic Behavior, Student, Aprodiksi

Full Text:

PDF

References


Abdillah, R., Pertiwi, Y. W., Hutahaean, E. S. H., Bastoro, R., Putri, R. A. P., & Perdini, T. A. (2020). Self-Monitoring dan Kemampuan Verbal Terhadap Perilaku Berbohong. Jurnal Kajian Ilmiah, 20(3), 249-260.

Albrecht et al. (2011). “Asset Misappropriation Research White Paper for the Institute for Fraud Prevention”. Cengange Learning. E-Book

Alviani, V. N., Kurniawan, A., & Sugiharto, B. (2019). The Influence of Academic Pressure, Opportunity of Cheating and Rationalization of Cheating on the Behavior of Academic Cheating With Perception of Accounting Ethics As a Moderating Variable (on Stie Sutaatmadja Subang Accounting Students). JASS (Journal of Accounting for Sustainable Society), 1(1), 48. 175 https://doi.org/10.35310/jass.v1i01.69

Apriani, N., Edy Sujana, S. E., & Sulindawati, N. L. G. E. (2017). Pengaruh Pressure, Opportunity, dan Rationalization terhadap Perilaku Kecurangan Akademik (Studi Empiris: Mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 7(1).

Aulia, F. (2015). Faktor-Faktor yang Terkait dengan Kecurangan Akademik pada Mahasiswa. Jurnal RAP UNP, 6(1), 23–32.

Becker, Connoly, Lentz and Morrison (2006). Using the business fraud triangle to predict academic dishonesty among business students. Academy of Educational Leadership Journal, 10.1.37-52

Betz, M., O’Connell, L., & Shepard, J. M. (2013). Gender Differences in Proclivity for Unethical Behavior. Citation Classics from The Journal of Business Ethics: Celebrating the First Thirty Years of Publication, 427–432. https://doi.org/10.1007/978-94-007-4126-3_20

Bicer, A. A. (2020). An Empirical Analysis on Students’ Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors. 102, 1–10. https://doi.org/10.1108/s1569-375920200000102004

Bolin, Aaron U. (2004) Self-Control, Perceived Opportunity, and Attitudes as Predictors of Academic Dishonesty, The Journal of Psychology, 138:2, 101-114, DOI: 10.3200/JRLP.138.2.101-114

Chaplin, James P.. (2011). Kamus Lengkap Psikologi (Alih Bahasa: Kartini Kartono). Jakarta: Rajawali Press

Choo, F., & Tan, K. (2015). The Effect of Fraud Triangle Factors on Students’ Cheating Behaviors. Advances in Accounting Education: Teaching and Curriculum Innovations, 9, 205–220.

Cizek, G. J. (2012). Ensuring the integrity of test scores: Shared responsibilities. Paper presented at the annual meeting of the American Educational Research Association, Vancouver, British Columbia.

Cressey, D. (1953). Other people’s money; a study in the social psychology of embezzlement. Glencoe, IL: FreePress

Crowe. (2011). Putting the Freud in Fraud: Why the Fraud Triangle Is No Longer Enough, IN Howart, Crowe

Febriana, N. R. (2020). Analisis Pengaruh Dimensi Fraud Pentagon Terhadap Perilaku Kecurangan Akademik Mahasiswa Pada Uji Kompetensi. Jurnal Ilmiah Mahasiswa FEB, 8(1), 6.

Fitriana, A., & Baridwan, Z. (2012). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle. Jurnal Akuntansi Multiparadigma, 3(2), 161–331.

Forgas, R.C, & Sureda-Negre, J. (2010). Academic Plagiarism: Explanatory Factors From Students’ Perspective. Journal of Academic Ethics, 8(3), 217- 232.

Higbee, J. L., Schultz, J. L., & Sanford, T. (2011). Student Perspectives On Behaviors That Constitute Cheating. Contemporary Issues in Education Research (CIER), 4(10), 1–8. https://doi.org/10.19030/cier.v4i10.5968

Irawati, I. (2018). Analisis Pengaruh Faktor-Faktor dalam Konsep Fraud Diamond terhadap Student Academic Fraud Behavior (Doctoral dissertation, STIE YKPN).

Ismail, S. Yussof , S.H. (2016), "Cheating behaviour among accounting students: Malaysian evidence", Accounting Research Journal, Vol. 29 Iss 1 pp. 20 - 33

Jamaluddin, S. F., Adi, S. P., & Lufityanto, G. (2020). Social influences on cheating in collectivistic culture: Collaboration but not competition. Group Dynamics: Theory, Research, and Practice.

Kennedy, K., Nowak, S., Raghuraman, R., Thomas, J., & Davis, S. F. (2000). Academic Dishonesty and Distance Learning: Student and Faculty Views. College Student Journal, 34(2).

McGee, P. (2013). Supporting Academic Honesty in Online Courses. Journal of 177 Educators Online, 10(1), 1-31.

Mutoharoh, S. E. (2017). Pengaruh Kebiasaan Belajar, Tekanan, Orang tua, Perilaku Teman Sebaya, dan Gender Terhadap Kecurangan Akademik Mahasiswa Akuntansi Universitas Negeri Semarang. Skripsi. Semarang : Program Sarjana Universitas Negeri Semarang.

Ningrum,S.R.K. Riwajanti, N.I. Handayawati, K.U. (2020). Tinjauan Kecurangan Akademik dari Perspektif Fraud Diamond. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 4(3), September 2020, 298-304

Oktaviani, Neki. (2018). Analisis Faktor-Faktor yang Mempengaruhi Perilaku Kecurangan Akademik. Skripsi. Surakarta : Program Sarjana Universitas Muhammadiyah Surakarta.

Pangestu, S. (2021). Kecurangan Pembelajaran Daring pada Awal Pandemi: Dimensi Fraud Pentagon. Jurnal Pendidikan Akuntansi Indonesia, 19(1), 66- 83.

Prasetyo, I., & Handayani, N. S. (2019). Prokrastinasi akademik dan kecurangan akademik pada mahasiswa yang kuliah sambil bekerja. Jurnal Psikologi, 12(1), 22-30.

Prima, M. P. (2017). Analisis Pengaruh Idealisme, Relativisme, Religiusitas, Dan Jenis Kelamin (Gender) Terhadap Kecurangan Akademik Mahasiswa (Studi Kasus Pada Mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya). Jurnal Ilmiah Mahasiswa FEB, 5(1).

Puspitosari, I. (2019). Whistleblowing Intention Ditinjau dari Jenis Kelamin dan Umur. At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam, 5(2), 185-200.

Ramadhan, A. P., & Ruhiyat, E. (2020). Kecurangan Akademik: FRAUD Diamond, Perilaku Tidak Jujur dan Persepsi Mahasiswa. Jurnal Akuntansi Berkelanjutan Indonesia (JABI), 3(1).

Rohmah, A. N. A. (2018). Analisis Perilaku Kecurangan Akademik Mahasiswa Fakultas Ekonomi Universitas Islam Indonesia : Dimensi Fraud Triangle. Skripsi. Yogyakarta : Program Sarjana Universitas Islam Indonesia.

Santoso, D., & Yanti, H. B. (2017). Pengaruh Perilaku Tidak Jujur dan Kompetensi Moral terhadap Kecurangan Akademik (Academic Fraud) Mahasiswa Akuntansi. Media Riset Akuntansi, Auditing & Informasi, 15(1), 1-16.

Widiastuti, M. D. (2019). Pengaruh Fraud Triangle Terhadap Perilaku Kecurangan Akademik (Doctoral dissertation, STIE YKPN).

Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond : Considering The Four Elements of Fraud: Certified Public Accountant. The CPA Journal, 74(12), pp. 38–42.

Yuliyanto, H. (2015). Persepsi Mahasiswa Tentang Ketidak-Jujuran Akademik: Studi Kasus Mahasiswa Program Vokasi Universitas Indonesia. Jurnal Vokasi Indonesia, 3(1).

Zamzam, I., Mahdi, S., & Ansar, R. (2017). Pengaruh Diamond Fraud Dan Tingkat Religiuitas Terhadap Kecurangan Akademik (Studi Pada Mahasiswa S-1 Di Lingkungan Perguruan Tinggi Se Kota Ternate). Akuntansi Peradaban, 3, 1–24




DOI: https://doi.org/10.17509/jaset.v13i2.40331

Refbacks

  • There are currently no refbacks.


Creative Commons License

Jurnal ASET (Akuntansi Riset) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. 

View My Stats Visitor