The Influence of Fraud Triangle Theory on Academic Frauds High School Student Academics X
Abstract
The phenomenon of academic cheating is very familiar to students where there are activities of cheating, making small notes, and asking friends during exams are acts of academic cheating. Academic cheating is a dishonest act by someone to gain personal gain unfairly. This study aims to show the triangle theory of fraud on academic cheating in high school X students. The independent variables in this study are pressure, opportunity, rationalization, and the dependent variable is academic cheating. This study used a questionnaire given to 54 respondents of grade 10 students registered at High School X. This study used multiple linear regression tests. The results showed that the pressure variable showed a positive number, meaning that the higher the pressure given to someone, the higher the possibility of academic cheating. The opportunity variable showed a negative number, meaning that the higher the opportunity obtained, the lower the possibility of academic cheating.
References
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Setyaki, R.S., Pesudo, D.A.A., Andreas, H.H., Chang, M. L. (2022). Does Personality Impact Academic Fraud? Review of Integrative Business and Economics Research, 11(3), 81–99.
Taradi, S. K., Taradi, M., & Dogaš, Z. (2012). Croatian medical students see academic dishonesty as an acceptable behaviour: A cross-sectional multicampus study. Journal of Medical Ethics, 38(6), 376–379. https://doi.org/https://doi.org/10.1136/medethics-2011-100015
Vassiljev, M. (2020). The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter? Journal of Accounting and Management Information Systems, 19(1), 113–138. https://ideas.repec.org/a/ami/journl/v19y2020i1p113-138.html
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/https://doi.org/10.1108/JFC-12-2017-0128
Albrecht, W. S. (2014). Iconic Fraud Triangle Endures. Fraud Magazine. Association of Certified Fraud Examiners, Inc.
Arjuni, E. S., Diana, N., & Mawardi, M. C. (2022). Pengaruh Teori Fraud Pentagon dan Efikasi Diri terhadap Kecurangan Akademik Mahasiswa pada Pembelajaran Daring (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang). Jurnal Ilmiah Riset Akuntansi, 11(5), 30–41. http://www.riset.unisma.ac.id/index.php/jra/article/view/15300
Bara, A., & P. R. (2021). Mouque Financial Management in the Pademic Covid 19. Proceeding International Seminar on Islamic Studies, 2(1).
Bujaki, M., Lento, C., & Sayed, N. (2019). Utilizing professional accounting concepts to understand and respond to academic dishonesty in accounting programs. Journal of Accounting Education, 47, 28–47. https://doi.org/https://doi.org/10.1016/j.jaccedu.2019.01.001
Cardina, Y., Kristiani, & Sangka, K. B. (2022). Kecurangan Akademik (Academic Fraud) Pada Pembelajaran Daring. Prosiding Seminar Nasional Pendidikan Guru Sekolah Dasar, 1(1), 27–35. https://doi.org/https:// DOI:10.25134/prosidingsemnaspgsd.v1i1.8
Djaelani, Y., Zainuddin, & Mokoginta, R. M. (2022). esearch in Business & Social Science Academic fraud of students in the Covid-19 period : Testing with the Pentagon ’ s fraud dimension. International Journal of Research in Business and Social Science, 11(2), 414–422.
Fitriana, A., & Baridwan, Z. (2012). Perilaku kecurangan akademik mahasiswa akuntansi: Dimensi Fraud Triangle. Jurnal Akuntansi Multiparadigma, 3(2), 244–256.
Mardiana, A., & Holly, A. (2022). Academic Fraud Behavior of Accounting Students: Fraud Diamond Dimensions. Contemporary Journal on Business and Accounting, 2(1), 70–91.
Oktarina, D., & Ramadhan, N. S. (2023). Academic Fraud Behavior of Accounting Students in Dimensions of Fraud Hexagon Theory. Journal of Auditing, Finance, and Forensic Accounting, 11(1), 33–48. https://doi.org/https://doi.org/10.21107/jaffa.v11i1.18432
Persulessy, G., Mediaty, M., & Pontoh, G. T. (2022). Triangle’s Fraud Theory On Academic Fraud Behavior When Online Learning. International Journal of Profesional Bus Review, 7(6), 1–13. https://doi.org/https://doi.org/10.26668/businessreview/2022.v7i6.e768
Rosli, M.S., Saleh, N. S., Alshammari, S. H., Ibrahim, M. M., Atan, A. S., & Atan, N. A. (2021). Improving Questionnaire Reliability using Construct Reliability for Researches in Educational Technology. International Journal of Interactive Mobile Technologies (IJIM), 15(4), 109–116. https://doi.org/https://doi.org/10.3991/ijim.v15i04.20199
Setyaki, R.S., Pesudo, D.A.A., Andreas, H.H., Chang, M. L. (2022). Does Personality Impact Academic Fraud? Review of Integrative Business and Economics Research, 11(3), 81–99.
Taradi, S. K., Taradi, M., & Dogaš, Z. (2012). Croatian medical students see academic dishonesty as an acceptable behaviour: A cross-sectional multicampus study. Journal of Medical Ethics, 38(6), 376–379. https://doi.org/https://doi.org/10.1136/medethics-2011-100015
Vassiljev, M. (2020). The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter? Journal of Accounting and Management Information Systems, 19(1), 113–138. https://ideas.repec.org/a/ami/journl/v19y2020i1p113-138.html
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/https://doi.org/10.1108/JFC-12-2017-0128
Published
2024-12-31
How to Cite
OKTARI, Ripa; TAUFIK, Hilman; SUSANTI, Vinita.
The Influence of Fraud Triangle Theory on Academic Frauds High School Student Academics X.
Jurnal Lingua Idea, [S.l.], v. 15, n. 2, p. 170-180, dec. 2024.
ISSN 2580-1066.
Available at: <https://jos.unsoed.ac.id/index.php/jli/article/view/12310>. Date accessed: 10 mar. 2025.
doi: https://doi.org/10.20884/1.jli.2024.15.2.12310.
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Articles
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