Published date: Oct 22 2018

Journal Title: KnE Social Sciences

Issue title: International Conference on Economics, Business and Economic Education 2018 (ICE-BEES 2018)

Pages: 154–167

DOI: 10.18502/kss.v3i10.3126

Muhsin .muhsin@mail.unnes.ac.id

Kardoyo .

A Nurkhin

This study aims to investigate the determinants of academic fraud behavior in the perspective of fraud triangle, fraud diamond, and fraud pentagon. Research method of this study is quantitative study to analyze the determinants of academic fraud behavior. The population of this study is students majoring in economics education of Faculty of Economics Universitas Negeri Semarang (UNNES) who are actively study during the first semester of 2017/2018 academic year. Data is collected using questionnaire. The data is analyzed by descriptive statistic and multiple linear regression. The results show that academic fraud behavior by economics education students of Faculty of Economics (UNNES) is in the low category. Plagiarism and wrong cooperation are the mostly executed of academic fraud behavior than other indicators. This study successfully explains the concepts of fraud triangle, there are pressure, opportunity and rationalization which positively and significantly affect students’ academic fraud behavior. Nevertheless, this study fails to verify the concept of fraud diamond and fraud pentagon. Capability, arrogance and external do not affect students’ academic fraud behavior. This paper use three concept of fraud to investigate the determinants of academic fraud behavior.

Keywords: academic fraud, fraud triangle, fraud diamond, fraud pentagon

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