ACADEMIC FRAUD BEHAVIOR: DIMENSIONS OF THE FRAUD DIAMOND AND LOCUS OF CONTROL

Abstract

Academic Fraud Behavior: Fraud Diamond Dimensions and Locus of Control. This study aims to determine the influence of the fraud diamond and locus of control on academic fraud behavior. The population of this research consists of active students from the 2020-2022 cohort in the Accounting Department of the Faculty of Business and Economics at Brawijaya University, totaling 1,005 students. Using the Slovin formula, the minimum number of samples that meet the Slovin criteria is 286 participants. The sampling method employed is purposive sampling by distributing questionnaires through Google Form, resulting in 292 respondents. The analytical method used to test the research hypothesis is multiple linear regression analysis using Smart PLS statistical tools. The results of this study indicate that the variables of pressure, opportunity, rationalization, ability, and external locus of control have a significant positive effect on student academic fraud behavior. Meanwhile, the internal locus of control variable proved to have a significant negative effect on academic fraud behavior. The results of this study have implications for higher education institutions to prevent such fraud by taking appropriate actions.