Determination Of Fraud And Misuse Of Information Technology On Academic Fraud Behavior With Self-Efficacy As A Moderating Variable

Abstract

This study aims to analyze the influence of the fraud hexagon, which includes pressure, opportunity, rationalization, cability, arrogance, and collusion, as well as the misuse of information technology on academic fraud behavior, with the moderating role of self-efficacy in accounting students. This study employs a quantitative approach using a survey method targeting active accounting students at universities in Indonesia, both public and private, at the D3, S1, and S2 levels. Respondents were selected using convenience sampling, resulting in a sample of 385 participants. Data analysis was conducted using SmartPLS 4 software. The results indicate that the fraud hexagon (pressure, opportunity, rationalization, cability, arrogance, and collusion) influences academic fraud, whereas within the fraud hexagon moderated by self-efficacy, only the opportunity dimension significantly influences academic fraud. This indicates that high self-efficacy can reduce the influence of opportunity in driving academic fraud. Conversely, self-efficacy is unable to moderate the influence of pressure, rationalization, cability, arrogance, and collusion on academic fraud behavior. The misuse of information technology influences academic fraud behavior even when moderated by self-efficacy. This study contributes to the development of the fraud hexagon theory in the academic setting and underscores the importance of enhancing self-efficacy and strengthening academic integrity as efforts to minimize academic fraud in higher education institutions.