Asian Journal of Economics Business and Accounting · 2021 · 20 citations · 19 references
EducationEducational AssessmentHigher EducationAuditingForensic AccountingOnline Higher EducationFinancial Statement FraudFraud DetectionOnline AssessmentOnline FraudAcademic Cheating PressureAssessment Fraud DetectionCheating Behavior DetectionCheating DynamicsFraud Diamond Theory
This study aims to find indications of academic fraud in the implementation of final semester assessment online from the perspective of diamond fraud theory consisting of four dimensions; pressure, opportunity, rationalization, and capability. This quantitative study with a questionnaire created with Microsoft Form to collect the required data. This research was conducted in Lampung Tengah on December 14, 2020, from 07.30 to 15.00 WIB using the Microsoft Form questionnaire. The number of samples in this study was 81. Respondents in this study were 3 vocational high school students in Lampung Tengah Regency who participated in the final semester assessment online. The data obtained is processed using the line analysis method with Smart PLS 3.3.2 software. The results showed that pressures and opportunities have no significant effect on academic cheating in the implementation of final semester assessment online. While rationalization and positive ability have a significant effect on academic cheating in the assessment of the final semester online. In addition to the impact of academic fraud, the results of this study provide solutions to reduce the occurrence of academic fraud in Vocational High School students conducted online.
19
Pembelajaran Daring di Tengah Wabah Covid-19
Ali Sadikin, Afreni Hamidah · BIODIK · 2020 · 1.3K citations · Full text
The Fraud Diamond: Considering the Four Elements of Fraud
David T. Wolfe, Dana R. Hermanson · Frontiers in Neuroanatomy · 2004 · 968 citations · Full text
Business, Accountancy, Accounting +12