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Authors: Fauziah Aidafitri ; Fathia Zahara and  Indayani

Affiliation: Accounting Department Faculty of Economics and Business, Syiah Kuala University, Aceh, Indonesia

Keyword(s): Cheating behavior · Fraud diamond · Gender and ethical ideology

Abstract: The purpose of this study is to examine the influence of fraud diamond, gender and ethical ideology towards cheating behaviour among accounting students in the Accounting department, Syiah Kuala University. The questionnaire was selected as the data collection used in this study. By using simple random sampling technique, there were 210 questionnaires from accounting students have been analyzed by using multivariate technique analysis- SEM. Through SEM, the results of this study showed that the dimension of fraud diamond, which is called as pressure, opportunity, capability have positively significant influence towards cheating behaviour, and dimension rationalization have no influence on cheating behaviour. Gender was found to have a significant influence on cheating behaviour and have different tendencies between the male group and female group toward the specific category in fraud diamond and ethical ideology. Then, ethical ideology, idealism and relativism were found to have a si gnificant influence on cheating behaviour.. (More)

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Paper citation in several formats:
Aidafitri, F. ; Zahara, F. and Indayani. (2022). The Influence of Fraud Diamond, Gender, Ethical Ideology on Cheating Behavior of Accounting Student. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - MIICEMA; ISBN 978-989-758-582-1; ISSN 2655-9064, SciTePress, pages 651-672. DOI: 10.5220/0010524200002900

@conference{miicema22,
author={Fauziah Aidafitri and Fathia Zahara and Indayani},
title={The Influence of Fraud Diamond, Gender, Ethical Ideology on Cheating Behavior of Accounting Student},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - MIICEMA},
year={2022},
pages={651-672},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010524200002900},
isbn={978-989-758-582-1},
issn={2655-9064},
}

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - MIICEMA
TI - The Influence of Fraud Diamond, Gender, Ethical Ideology on Cheating Behavior of Accounting Student
SN - 978-989-758-582-1
IS - 2655-9064
AU - Aidafitri, F.
AU - Zahara, F.
AU - Indayani.
PY - 2022
SP - 651
EP - 672
DO - 10.5220/0010524200002900
PB - SciTePress

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