Fraud hexagon in the motives to commit academic fraud

Autor: Gracella Theotama, Yeremia Denny Waskita, Aprina Nugrahesthy Sulistya Hapsari
Jazyk: angličtina
Rok vydání: 2023
Předmět:
Zdroj: Jurnal Ekonomi dan Bisnis, Vol 26, Iss 1, Pp 195-220 (2023)
Druh dokumentu: article
ISSN: 1979-6471
2528-0147
DOI: 10.24914/jeb.v26i1.7395
Popis: Fraud, especially in the academic field was a challenge in every educational institution. Every fraud has the motives behind it. One of the framework that explain the motives of fraud is fraud hexagon. Therefore, this research use fraud hexagon framework as a tool and concept for detecting academic fraud. This research was conducted at the Faculty of Economics and Business, Satya Wacana Christian University with a total sample of 270 active accounting students who were obtained using the Slovin formula. This research aim to examine the variables in the fraud hexagon as a student’s motive to intend to commit academic fraud. For the research method, this study use quantitative approach with six independent variables and one dependent variable. Based on the result of research that obtained, simultaneously, the six factors influence the intention to commit academic fraud at the Faculty of Economics and Business, Satya Wacana Christian University. While partially, the factors that have a significant effect to commit academic fraud is rationalization.
Databáze: Directory of Open Access Journals