Religiusitas Sebagai Variabel Moderasi Hubungan Hexagon Theory dengan Kecurangan Akademik Mahasiswa Akuntansi
Abstract
This study aims to determine the effect of hexagon theory on academic fraud of accounting students with religiosity as a moderating variable. The research respondents were 100 active students majoring in accounting class of 2020 at the Islamic University of Malang. Data were collected using a questionnaire and analyzed by SEM-PLS using SmartPLS 4.0. The results showed that pressure and collusion had a significant positive effect on academic fraud but opportunity, rationalization, ability, arrogance and religiosity had no effect on academic fraud. While religiosity is not able to moderate the effect of fraud hexagon theory (pressure, opportunity, rationalization, ability, arrogance, and collusion) on academic fraud of accounting students.
Keywords: Hexagon theory, religiousness, academic cheating.
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