The Effect of the Pentagon's Fraud Dimension and Dishonest Behavior on Academic Dishonesty during the Covid-19 Pandemic Gender as a Control Variable (XYZ University Accounting Student Case Study)


Authors : Yanne Carolina Sitinjak; Lin Oktris

Volume/Issue : Volume 7 - 2022, Issue 6 - June

Google Scholar : https://bit.ly/3IIfn9N

Scribd : https://bit.ly/3ACwp8P

DOI : https://doi.org/10.5281/zenodo.6812514

Abstract : This study was conducted to test Th effect Fraud Pentagon and Dishonest Behavior towards Academic Dishonesty during the Covid-19 Pandemic Gender as a Control Variable (Case Study of Accounting Student of XYZ University). This study used 153 samples from Accounting Students University XYZ bags. The sample master penentechnique uses the convenience sampling method. Hypothesis testing in this study used PLS-SEM Data Analysis with the PLS3.2.9 S mart program and a significance level of 5%. The results of the study are Pressure, Opportunity, Rationalization, Ability has a positive and significant effect on Academic Dishonesty, Arrogance has a negative and significant effect on Academic Dishonesty, Dishonesty Behavior has a positive and significant effect on Academic Dishonesty. Gender was found to have no effect on Academic Dishonesty, the absence of gender influence in Academic Dishonesty.

Keywords : Fraud Pentagon, Dishonesty Dishonesty Behavior, Gender, Acedemic Dishonesty.

This study was conducted to test Th effect Fraud Pentagon and Dishonest Behavior towards Academic Dishonesty during the Covid-19 Pandemic Gender as a Control Variable (Case Study of Accounting Student of XYZ University). This study used 153 samples from Accounting Students University XYZ bags. The sample master penentechnique uses the convenience sampling method. Hypothesis testing in this study used PLS-SEM Data Analysis with the PLS3.2.9 S mart program and a significance level of 5%. The results of the study are Pressure, Opportunity, Rationalization, Ability has a positive and significant effect on Academic Dishonesty, Arrogance has a negative and significant effect on Academic Dishonesty, Dishonesty Behavior has a positive and significant effect on Academic Dishonesty. Gender was found to have no effect on Academic Dishonesty, the absence of gender influence in Academic Dishonesty.

Keywords : Fraud Pentagon, Dishonesty Dishonesty Behavior, Gender, Acedemic Dishonesty.

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