The Ability of Fraud Triangle Theory and Religiosity in Revealing Academic Cheating of Undergraduate Accounting Students of Universitas Airlangga
Rahmat Hakim

Department of Accounting, Faculty of Economic and Business, Universitas Airlangga, Surabaya, Indonesia

Abstract

This study aims to examine the influence of the fraud triangle theory (pressure, opportunities, rationalization) and religiosity on academic cheating behaviors among undergraduate accounting students at Universitas Airlangga. The research employs a quantitative approach, utilizing primary data collected through questionnaires and analyzed using SPSS 25 to test the hypotheses. The population of the study consists of undergraduate accounting students from the 2021, 2022, and 2023 cohorts at Universitas Airlangga. The sample data were obtained from 94 questionnaires distributed to active undergraduate accounting students using purposive sampling methods. The findings indicate that pressure and rationalization significantly influence academic cheating behaviors, while opportunities and religiosity do not have a significant effect on academic cheating.

Keywords: Fraud Triangle Theory, Religiosity, Academic Cheating Behaviors.

Topic: Audit