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Numerous factors can encourage individuals to commit academic fraud. This literature study synthesizes existing research to identify determinant factors driving accounting students to commit academic fraud. Findings show Indonesian scholars rely on fraud triangle theory and fraud diamond theory, typically using quantitative methods, while international studies apply mixed approaches, combining fraud triangle with perspectives from psychology, criminology, and law, and using quantitative, qualitative, mixed, and experimental designs.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/determinants-of-accounting-students-committing-academic-fraud-literature-study/232736/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/determinants-of-accounting-students-committing-academic-fraud-literature-study/232736.png","ImageObject",300,407,{"name":92,"@type":93},"Jake","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-23","2026-09-10",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the main focus of the study?","Question",{"text":113,"@type":114},"The study focuses on identifying determinant factors that encourage accounting study program students to commit academic fraud through a literature review.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which theories are commonly used by Indonesian scholars?",{"text":118,"@type":114},"Indonesian scholars most often use fraud triangle theory and fraud diamond theory, with quantitative research methods.",{"name":120,"@type":111,"acceptedAnswer":121},"How do international scholars approach the topic?",{"text":122,"@type":114},"International scholars use a mix of fraud triangle theory and theories from other disciplines such as psychology, criminology, and law, employing quantitative, qualitative, mixed, and experimental methods.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},232736,1789073428,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":36,"preview_page_count":4},962084928904,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. {7}, No. {1}, {2023}, {69-84}  \nISSN: {2548-9917} (online version)  \nArticle History  \nReceived {February, 2023} Accepted {March, 2023}  \nDETERMINAN MAHASISWA AKUNTANSI MELAKUKAN KECURANGAN AKADEMIK : STUDI LITERATUR  \nSopian1, Nurmala Ahmar2  \n1 Prodi DIV Akuntansi Sektor Publik, Politeknik Keuangan Negara STAN  \n[Sopian@pknstan.ac.id](Sopian@pknstan.ac.id)  \n2 Sekolah Paska Sarjana, Universitas Pancasila  \n[Nurmala.ahmar@univpancasila.ac.id](Nurmala.ahmar@univpancasila.ac.id)  \nABSTRACT  \nAcademic fraud is agrowing topic for the scholars in the field of accounting study in Indonesia. Many factors can encourage individuals to commit academic fraud. This research aims to conduct a literature study based on existing research results to explore various determinant factors that can encourage accounting study program students to commit academic fraud. The results of the literature study found that the theories used by Indonesian scholars were the fraud triangle theory and the fraud diamond theory with quantitative methods. Meanwhile, international scholars use a mix of fraud triangle theory and theories from the other disciplines such as psychology, criminology and law. The methods used are quantitative, qualitative, a mix of quantitative and qualitative and experimental research methods. The results of the literature study are expected to provide ideas and initiatives for academics to develop research on the topic of academic fraud with a theoretical mix between accounting theory and other theories from psicology, criminology and law and priorities the use of various research methods such as a quantitative and qualitative method and experimental method.  \nKeywords : Academic Dishonesty, Fraud Triangle Theory, Fraud Diamod Theory, Accounting ABSTRAK  \nKecurangan akademik menjadi salah satu keprihatinan bagi civitas akademika program studiakuntansi di berbagai perguruan tinggi di Indonesia. Banyak factor yang dapat mendorong individu melakukan kecurangan akademik. Riset ini bertujuan untuk melakukan studi literatur berdasarkan hasil riset yang telah eksis untuk mendalami berbagai faktor determinan yang dapat mendorong siswa program studi akuntansi melakukan kecurangan akademik. Hasil studi literatur menemukan bahwateori yang dipergunakan oleh para akademisi Indonesia adalah fraud triangle theory dan fraud diamond theory dengan metode kuantitatif. Sementara para akademisi internasional menggunakan bauran antara fraud triagle theory dengan teori dari disiplin ilmu psikologi, kriminologi dan hukum. Metode yang dipergunakan adalah kuantitatif, kualitatif, bauran kuantitatif dengan kualitatif dan metode riset eksperimen. Hasil studi literatur diharapkan dapat memberikan ide dan inisiatif kepada para akademisi untuk mengembangkan riset dengan topik kecurangan akademik dengan bauran teori antara teori akuntansi dengan teori dari disiplin ilmu lain dan penggunaan metode riset yang beragam.  \nKata kunci : Kecurangan akademik, Teori Fraud Triangle, Teori Fraud Diamond, Akuntansi  \nPENDAHULUAN  \nKorupsi sebagai kejahatan jabatan masihmendominasi permasalahan yang mengjangkitipara penyelenggara negara dan pegawai negeri di Indonesia. Merujuk pada laporan tahunan Komisi Pemberantasan Korupsi (KPK), bahwa para pegawai negeri banyak yang terlibat dalam tindak pidana korupsi. Selama tahun 2021 terdapat 16 pegawai negeri yang terlibat dalam korupsi dan seorang gubernur serta 19 walikota atau bupati sebagai pimpinan pegawai negeri yang menjadi tersangka kasus korupsi (KPK, 2021) .  \nSementara untuk kalangan professional seperti para akuntan, (Dellaportas, 2019) melakukan penelitian tentang motivasi dan kesempatan yang mendorong para akuntan terlibat dalam kejahatanekonomi dari perspektif fraud triangle. Dari sudut pandang tekanan (pressure), para akuntan melakukan kejahatan ekonomi didorong olehaspek keuangan dan aspek non keuangan. Dari sudut pandang keuangan, tekanan terjadidisebabkan karena desakan ke","cbCaiaIoySVEqg5M","https://ap.wps.com/l/cbCaiaIoySVEqg5M","pdf",651852,16,"English","# Introduction\n## Academic fraud context in accounting education\n## Fraud triangle and fraud diamond perspectives\n## Research methods and theoretical combinations","[{\"question\":\"What is the main focus of the study?\",\"answer\":\"The study focuses on identifying determinant factors that encourage accounting study program students to commit academic fraud through a literature review.\"},{\"question\":\"Which theories are commonly used by Indonesian scholars?\",\"answer\":\"Indonesian scholars most often use fraud triangle theory and fraud diamond theory, with quantitative research methods.\"},{\"question\":\"How do international scholars approach the topic?\",\"answer\":\"International scholars use a mix of fraud triangle theory and theories from other disciplines such as psychology, criminology, and law, employing quantitative, qualitative, mixed, and experimental methods.\"}]","Determinan Mahasiswa Akuntansi Melakukan Kecurangan Akademik - Studi Literatur | PDF"]