DETERMINAN ACCOUNTING FRAUD DENGAN PENDEKATAN HEPTAGON FRAUD

Aulia Qisti Haerurohmah, Reskino Reskino

Abstract


This study aims to identify and analyze the key determinants of accounting fraud based on the Heptagon Fraud approach. It is a causal research with a quantitative approach that examines the relationship between independent variables Pressure, Opportunity, Rationalization, Capability, Arrogance, Academic Culture, and Religiosity and the dependent variable, Academic Fraud. The research sample consists of active undergraduate to doctoral students majoring in Accounting across Indonesia. The sampling technique used is simple random sampling, and the data analysis is conducted using the Statistical Package for Social Science (SPSS) for Windows version 26. This study seeks to determine the level of academic fraud behavior in Indonesia. It emphasizes the importance of understanding both internal and external factors that may drive individuals or groups to commit academic fraud. The findings of this study are expected to serve as a reference for students in developing internal control systems and educational policies to combat academic dishonesty.

Keywords


Pressure; Opportunity; Rationalization; Capability; Arrogance; Academic Culture; Religiosity; Academic Fraud.

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References


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DOI: https://doi.org/10.15408/thd.v4i2.49103

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