UTAMI, DHITA PERMATA WIRA and Purnamasari, Dian Indri (2021) The impact of ethics and fraud pentagon theory on academic fraud behavior. Journal of Business and Information Systems, 3 (1). pp. 49-59. ISSN 2685-2543
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Abstract
This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students. The number of samples used in this study was 170 respondents representing several criteria and have taken the Auditing I and Business Ethics courses. The dependent variable (Y) in this study is academic fraud behavior. The independent variables include ethics (X1), pressure (X2), opportunity (X3), rationalization (X4), competence (X5), and arrogance (X6). The method used in this research is the quantitative method. The data used were the primary data. The results of this study indicate that ethics, pressure, and competence have an impact on academic fraud behavior. In contrast, opportunities, rationalization, and arrogance do not affect academic fraud behavior.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Ethics; Fraud; Cheating Behavior. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | DR PURNAMASARI DIAN INDRI |
| Date Deposited: | 02 Aug 2021 08:11 |
| Last Modified: | 02 Aug 2021 08:14 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/26420 |
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