THE EFFECT OF HEXAGON THEORY'S FRAUD DIMENSION ON ACADEMIC CHEATING BEHAVIOR OF ACCOUNTING STUDENTS WITH TAWHIDAN MOTIVATION AS A MODERATION VARIABLE (CASE STUDY ON ACCOUNTING STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITY OF DJUANDA)

Abstract

Background: This research is motivated by the rampant academic fraud that occurs in the world of education, especially within the scope of universities. A good and modern education system does not guarantee to make students with integrity, sometimes frauds in the academic world are found. The latest data from the Association of Certified Fraud Examiners (2020) states that the most perpetrators of fraud in Indonesia are undergraduate level at 73.2% with a total of 172 cases. Therefore, the importance of the role of lecturers or lecturers in the implementation of teaching and learning activities within the university.

Objective: This study aims to determine the effect of pressure, opportunity, rationalization, ability, arrogance, and collusion on academic cheating behavior and to determine the role of monotheism motivation in moderating academic fraud in accounting students. The population of this study is active students majoring in accounting, Faculty of Economics, Djuanda University, Bogor. The sample used in this study was 195 respondents representing several criteria, namely gender, age, ongoing semester, and major.

Methodology: The variables used in this study include the dependent variable (Y) is academic cheating behavior. Independent variables include pressure (X1), opportunity (X2), rationalization (X3), ability (X4), arrogance (X5), collusion (X6), and monotheism motivation (Z). 

Results: The results of this study show that pressure, opportunity, rationalization, ability, arrogance, and collusion have a significant effect on academic cheating, and monotheism motivation can moderate the influence of pressure, opportunity, rationalization, ability, arrogance, and collusion on academic cheating.