Proceedings of the 1st Tidar International Conference on Advancing Local Wisdom Towards Global Megatrends, TIC 2020, 21-22 October 2020, Magelang, Jawa Tengah, Indonesia

Research Article

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

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  • @INPROCEEDINGS{10.4108/eai.21-10-2020.2311936,
        author={Octavia Lhaksmi Pramudyastuti and Ghina Fitri Ariesta Susilo and Danar Putri Miranda},
        title={Academic Fraud Behaviour of Accounting Students: The Investigation Using Fraud Pentagon Theory},
        proceedings={Proceedings of the 1st Tidar International Conference on Advancing Local Wisdom Towards Global Megatrends, TIC 2020, 21-22 October 2020, Magelang, Jawa Tengah, Indonesia},
        publisher={EAI},
        proceedings_a={TIC},
        year={2021},
        month={11},
        keywords={academic fraud behaviour fraud pentagon theory accounting students magelang},
        doi={10.4108/eai.21-10-2020.2311936}
    }
    
  • Octavia Lhaksmi Pramudyastuti
    Ghina Fitri Ariesta Susilo
    Danar Putri Miranda
    Year: 2021
    Academic Fraud Behaviour of Accounting Students: The Investigation Using Fraud Pentagon Theory
    TIC
    EAI
    DOI: 10.4108/eai.21-10-2020.2311936
Octavia Lhaksmi Pramudyastuti1,*, Ghina Fitri Ariesta Susilo1, Danar Putri Miranda1
  • 1: Tidar University, Indonesia
*Contact email: octaviaovi@untidar.ac.id

Abstract

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 research 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.