Fraud Diamond Dimensions and GONE Theory in Influencing Academic Fraud (Case Study of Polytechnic Students in Pekanbaru) Yefni (*), Bunga Dewi, Zainal Arifin Renaldo
Accounting Study Program
Politeknik Caltex Riau, PCR
Pekanbaru, Indonesia
*)yefni[at]pcr.ac.id
Abstract
This study aims to identify how the dimensions of Fraud Diamond and GONE Theory influence academic fraud. Fraud Diamond in this study is measured by using pressure, opportunity, rationalization, and ability, while GONE Theory uses the proxies of greed, need, and disclosure. The behavior of polytechnic students is a very interesting object to study because it is identical to discipline and very strict lecture rules. The sample in this study were Polytechnic students in Pekanbaru City. The data were collected using a questionnaire and analyzed using multiple linear regression test. The results showed that Fraud Diamond (rationalization and ability) and GONE Theory (disclosure) had a significant effect on student academic fraud. There are strict rules and disciplines for polytechnic students, but because cheating is considered a common thing, it is committed by other students. The ability of students to cheat is supported by their previous experience, so students will be motivated to commit academic fraud. In addition, the attitude of the exam supervisor or lecturer who does not pay attention to student movements as well as the sanctions that are considered light, academic fraud will be an attitude that students will do and choose in getting better grades.
