The Effect of Fraud Diamond Dimensions and Information Technology Misuse on Academic Fraud Behavior of Accounting Students during Online Lectures

  • Yayuk Nurjanah Institut Bisnis dan Informatika Kesatuan
  • Eka Puji Anggraeni Institut Bisnis dan Informatika Kesatuan
  • Jonathan Van Melle Avans University, Netherland

Abstract

The Covid-19 pandemic that has hit the world since the end of 2019 has changed many settings in all fields, one
of which is the field of education and teaching. Changes in the way the teaching and learning process was
previously dominated by face-to-face class meetings turned into online lectures. One of the obstacles in the
world of education with online learning is that it is not easy to supervise students when taking exams. This is
because with the use of technology, it is possible for students to find answers using other tools or systems. This
study aims to determine the effect of the fraud diamond dimensions consisting of pressure, opportunity,
rationalization, and ability, as well as the effect of misuse of information technology on the academic cheating
behavior of accounting students during online lectures. Research respondents were students of the West Java
Province accounting study program. This research is quantitative with a sample selection technique using
purposive sampling. The number of samples was 384 samples which were analyzed using multiple linear
regression using SPSS software version 16. The results showed that partially the pressure variable had no
significant effect on the academic cheating behavior of accounting students, while opportunity, rationalization,
ability and misuse of information technology had a significant effect on behaviour cheating by students.
Simultaneously all independent variables have a significant effect on the academic cheating behavior of
accounting students. The benefits of this research are expected to be a reference for education managers in
finding the best efforts to improve the quality of exams during the Covid-19 pandemic.


Keywords: Academic Fraud Behavior, Fraud Diamond, Information Technology Misuse

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Published
2022-08-02
How to Cite
NURJANAH, Yayuk; ANGGRAENI, Eka Puji; VAN MELLE, Jonathan. The Effect of Fraud Diamond Dimensions and Information Technology Misuse on Academic Fraud Behavior of Accounting Students during Online Lectures. JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia), [S.l.], v. 6, n. 1, aug. 2022. ISSN 2620-5718. Available at: <https://journal.fdi.or.id/index.php/jaspt/article/view/625>. Date accessed: 13 aug. 2022. doi: https://doi.org/10.36339/jaspt.v6i1.625.