Pengaruh Fraud Hexagon Terhadap Kecurangan Akademik (Studi Kasus pada Mahasiswa Akuntansi di Kota Malang)
Abstract
This study aims to analyze the influence of the fraud hexagon on academic dishonesty among accounting students in Malang City. The fraud hexagon in this study comprises pressure, opportunity, rationalization, capability, arrogance, and collusion. A quantitative approach was employed, and the data were analyzed using multiple linear regression. The study population consisted of accounting students in Malang City, with purposive sampling used as the sampling technique. Data were collected via Likert-scale questionnaires. The F-test results showed a significance value of 0.000 < 0.05, leading to the conclusion that variables X1, X2, X3, X4, X5, and X6 simultaneously exert a significant influence on variable Y. The Adjusted R-Square value was 0.873 (87.3%). Partial t-test results indicated that variables X1, X3, X4, X5, and X6 had significance values of 0.000 < 0.05, whereas variable X2 had a significance value of 0.108 > 0.05. Thus, the findings indicate that pressure, rationalization, capability, arrogance, and collusion have a positive effect on academic dishonesty, whereas opportunity does not.
Keywords: Fraud hexagon, academic dishonesty, accounting students
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