Academic Fraud Behaviour of Accounting Students: The Investigation Using Fraud Pentagon Theory

Octavia Pramudyastuti, Ghina Susilo, Danar Miranda
2021 Proceedings of the 1st Tidar International Conference on Advancing Local Wisdom Towards Global Megatrends, TIC 2020, 21-22 October 2020, Magelang, Jawa Tengah, Indonesia   unpublished
Academic fraud is a phenomenon that occurs in the education field. It happens in every level including in the education of prospective accountant students. That phenomenon contrasts with the purpose of education, which is to produce professional accountants and ethical behaviour. This research aims to investigate the fraud behaviour in academic environment that is done by the university students. To investigate the fraud, this research used fraud pentagon theory. This study is a qualitative
more » ... arch with using case study approach. The data is collected by observing and interviewing ten accounting students from two universities in Magelang. The result of this study shown that academic fraud can occur in every universities. This act of academic fraud by students was caused by several elements based on Fraud Pentagon Theory Those elements are pressure, opportunity, rationalization, competence, and arrogance of academic fraud perpetrators.
doi:10.4108/eai.21-10-2020.2311936 fatcat:njownuu3qbg75bwpeggw4k3qey