Proceedings of the 1st Lawang Sewu International Symposium on Humanities and Social Sciences 2022 (LEWIS 2022)

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Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory

Authors
Nurcahyono Nurcahyono1, Ayu Noviani Hanum1, *
1Department of Accounting, Universitas Muhammadiyah Semarang, Semarang, Indonesia
*Corresponding author. Email: ayu.hanum@unimus.ac.id
Corresponding Author
Ayu Noviani Hanum
Available Online 26 June 2023.
DOI
10.2991/978-2-38476-078-7_18How to use a DOI?
Keywords
Academic fraud; pentagon fraud theory; multivariat analysis
Abstract

This study aims to link Crowe's pentagon fraud theory to investigate student academic fraud behaviour during the pandemic. This study used a positivist perspective with a comparative causal approach to empirically prove academic fraud behaviour. The population of this research is studied majoring in accounting at Muhammadiyah University of Semarang who are actively studying for one academic year, 2021/2022. Data were collected using a questionnaire survey using google-form media. Data analysis used Multivariate Analysis-Structural Equation Model - Partial Least Square (SEM - PLS). The results showed that student academic cheating during the pandemic was relatively high. Plagiarism, cheating and non-compliance during lectures are the most frequently done by students compared to other indicators. This study found that Crowe's pentagon fraud concept and theory, namely pressure, opportunity, rationalization, competence, and arrogance, was able to reveal the primary reasons why students majoring in accounting at the University of Muhammadiyah Semarang commit academic fraud.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 1st Lawang Sewu International Symposium on Humanities and Social Sciences 2022 (LEWIS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
26 June 2023
ISBN
10.2991/978-2-38476-078-7_18
ISSN
2352-5398
DOI
10.2991/978-2-38476-078-7_18How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nurcahyono Nurcahyono
AU  - Ayu Noviani Hanum
PY  - 2023
DA  - 2023/06/26
TI  - Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory
BT  - Proceedings of the 1st Lawang Sewu International Symposium on Humanities and Social Sciences 2022 (LEWIS 2022)
PB  - Atlantis Press
SP  - 163
EP  - 177
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-078-7_18
DO  - 10.2991/978-2-38476-078-7_18
ID  - Nurcahyono2023
ER  -