The fraud triangle of accounting student’s academic cheating

Abstract

This study aims to analyze the influence of fraud triggering factors based on the fraud triangle perspective, namely pressure, opportunity, and rationalization on the emergence of academic behavior of accounting students. Data collection was carried out using a questionnaire of 140 students of the Accounting Study Program, Tamansiswa University of Yogyakarta. The data analysis technique used in this study is descriptive statistical analysis and hypothesis testing using multiple linear regression analysis. The results of the study provide evidence that pressure, opportunity, and rationalization factors have a positive effect on the academic behavior of accounting students at Tamansiswa University of Science, Yogyakarta.