Fraud hexagon in the motives to commit academic fraud

• Published in: Jurnal ekonomi dan bisnis (Salatiga) Vol. 26; no. 1; pp. 195 - 220
• Main Authors: Theotama, Gracella, Waskita, Yeremia Denny, Hapsari, Aprina Nugrahesthy Sulistya
• Format: Journal Article
• Language: English
• Published: Universitas Kristen Satya Wacana 19.05.2023
• Subjects: academic fraud; fraud auditing; fraud hexagon
• ISSN: 1979-6471; 2528-0147
• DOI: 10.24914/jeb.v26i1.7395

Fraud, especially in the academic field was a challenge in every educational institution. Every fraud has the motives behind it. One of the framework that explain the motives of fraud is fraud hexagon. Therefore, this research use fraud hexagon framework as a tool and concept for detecting academic fraud. This research was conducted at the Faculty of Economics and Business, Satya Wacana Christian University with a total sample of 270 active accounting students who were obtained using the Slovin formula. This research aim to examine the variables in the fraud hexagon as a student’s motive to intend to commit academic fraud. For the research method, this study use quantitative approach with six independent variables and one dependent variable. Based on the result of research that obtained, simultaneously, the six factors influence the intention to commit academic fraud at the Faculty of Economics and Business, Satya Wacana Christian University. While partially, the factors that have a significant effect to commit academic fraud is rationalization.