Diamond Fraud Determinants: An Implementation of Indonesia’s Wisdom Value
- Autores: Rafrini Amyulianthy, Tri Astuti, Ade Wahyudi, Harnovinsah Harnovinsah, Ana Sopanah, Riza Bahtiar Sulistyan
- Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 8, 2023 (Ejemplar dedicado a: Continuous publication; e02907)
- Idioma: inglés
- Enlaces
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Resumen
Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia’s Wisdom Value (Pancasila) as moderating variable.
Theoretical framework: This study was designed using the fraud diamond theory to prove pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia's Wisdom Value (Pancasila) as a moderating variable.
Design/Methodology/Approach: The method used in this research is the quantitative method. The population of this research consists of undergraduate students. Based on purposive sampling criteria, the number of samples used in this study was 390 respondents, representing several criteria and have taken Pancasila, Pancasila Philosophy and Ethics courses. Data collected using questionare survey method.
Findings: The results of this study indicate that pressure, opportunity, rationalization, and capability have an impact on academic fraud behavior. In addition, Noble value of Pancasila proven to be anti-fraud in conditions where there is pressure, opportunity and rationalization which triggers academics fraud. However for capability, Noble value of Pancasila proven to weaken the relationship but not significant.
Research, Practical & Social implications: This research provides important implications in the implementation of academic fraud behavior as seen from the existence of pressure, opportunity, rationalization, and capability, and is strengthened/weakened by the noble values of Pancasila. This research also contributes to the fraud diamond theory.
Originality/Value: This research provides important implications in the implementation of academic fraud behavior as seen from the existence of pressure, opportunity, rationalization, and capability, and is strengthened/weakened by the noble values of Pancasila. This research also contributes to the fraud diamond theory.
