Pentagon fraud dimensions effects on students’ academic dishonesty in online-based learning at vocational high schools

Authors

  • Surya Jatmika Universitas Muhammadiyah Surakarta
  • Mutiara Karima Universitas Muhammadiyah Surakarta
  • Puspita Pertiwi University of Edinburgh
  • Happy Martama Universitas Muhammadiyah Surakarta

DOI:

https://doi.org/10.59672/ijed.v6i1.4639

Keywords:

Academic dishonesty, accounting, online learning, pentagon fraud, SMK

Abstract

Academic dishonesty is one of the fraud behaviours in education institutions caused by several factors. This study aimed to determine the influences of the pentagon fraud dimensions (pressure, opportunity, rationalizsation, ability, and arrogance) on academic dishonesty in online Accounting learning at SMK Business and Management in Sukoharjo Regency. This research applied a quantitative approach with a causal-comparative research design. The sample included randomly selected 115 Grade XI students of Accounting and Financial Institutions at SMK Negeri 6 Sukoharjo and SMK Muhammadiyah Watukelir Sukoharjo. The data were collected using questionnaires and analysed using nonparametric statistics with the Kruskal-Wallis test. Based on the results of the Kruskal-Wallis test, the opportunity variable has an Asymp. Sig. value of 0.001, rationalisation of 0.043, ability of 0.006, and arrogance of 0.002. These values ​​are smaller than the significance level of 0.05, so Ha is accepted. While the pressure value of 0.573 is greater than 0.05. The results of the study indicate that academic dishonesty in online Accounting learning at SMK Bisnis dan Manajemen Sukoharjo Regency, when viewed from the Fraud Pentagon dimension, is influenced by the opportunity, rationalisation, ability, and arrogance variables, but is not influenced by the pressure variable. In an effort to lower academic dishonesty, schools should implement stronger controls to minimise the chances of cheating, provide ethics training to combat rationalisation, enhance students' capabilities through study aid, and foster a culture of integrity in order to surmount arrogance.

Downloads

Download data is not yet available.

References

Agustina, I. D., Muhtar, M., & Hamidi, N. (2022). Pengaruh fraud pentagon terhadap tingkat kecurangan akademik siswa SMK. Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK), 3(2), 108-120.

Aini, K. (2021). Analisis proses pembelajaran daring pada masa pandemi covid 19. Jurnal Studi Guru dan Pembelajaran, 4(1), 218-228.

Alfian, N., & Rahayu, R. P. (2021). Pengaruh fraud pentagon terhadap perilaku kecurangan akademik. Aktiva: Jurnal Akuntansi dan Investasi, 6(1), 60-75

Amalia, U., & Nurkhin, A. (2019). Dimensi diamond fraud dan penggunaan smartphone terhadap academic fraud dengan religiusitas sebagai variabel moderasi. Economic Education Analysis Journal, 8(1), 1-17. https://doi.org/10.15294/eeaj.v8i1.29746.

Anindya, A., Afni, Z., & Rosita, I. (2023). Analisis pengaruh pressure, opportunity, rationalisation, capability & arrogance terhadap perilaku kecurangan akademik pada mahasiswa Jurusan Akuntansi Politeknik Negeri Padang. Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI), 2(1), 150-159.

Anugrahana, A. (2020). Hambatan, solusi dan harapan: Pembelajaran daring selama masa pandemi covid-19 oleh guru sekolah dasar. Jurnal Scholaria, 10(3), 282–289.

Arfiana, M., & Sholikhah, N. (2021). Fraud diamond dan literasi ekonomi sebagai determinan perilaku kecurangan akademik. Edukatif: Jurnal Ilmu Pendidikan, 3(4), 1623 – 1637. https://www.edukatif.org/index.php/edukatif/article/view/658.

Ariani, R., Pusporini, A.Y., & Priono, H. (2018). Fraud triangle pada perilaku kecurangan akademik (studi pada smk negeri 10 surabaya). Jurnal MEBIS (Manajemen dan Bisnis), 3(2), 27-37. https://doi.org/10.33005/mebis.v3i2.33.

Asmuni. (2020). Problematika pembelajaran daring di masa pandemi covid-19 dan solusi pemecahannya. Jurnal Paedagogy: Jurnal Penelitian dan Pengembangan Pendidikan, 7(4), 281-288.

Assegaf, A., Mukid, M. A., & Hoyyi, A. (2019). Analisis kesehatan bank menggunakan local mean k-nearest neighbor dan multi local means k-harmonic nearest neighbor. Jurnal Gaussian, 8(3), 343-355. https://doi.org/10.14710/j.gauss.8.3.343-355.

Bachore, M. M. (2014). Academic dishonesty/corruption in the period of technology: Its implication for quality of education. American Journal of Educational Research, 2(11), 1060-1064.

Bawekes, H. F. (2018). Pengujian teori fraud pentagon terhadap fraudulent financial reporting (studi empiris pada perusahaan yang terdaftar di bursa efek Indonesia tahun 2011-2015). Jurnal Akuntansi & Keuangan Daerah, 13(1), 114–134.

Bichler-Robertson, G., Potchak, M. C., & Tibbetts, S. (2003). Low self-control, opportunity, and strain in students’reported cheating behaviour. Journal of Crime and Justice, 26(1), 23-53.

Billy, Andrianus, Yuliati, R., & Adelina, Y. E. (2019). Kecurangan akademik pada mahasiswa akuntansi berdasarkan perspektif fraud diamond. ekspansi: Jurnal Ekonomi, Keuangan, Perbankan Dan Akuntansi, 11(2), 157 – 178. https://doi.org/10.35313/ekspansi.v11i2.1346.

Bolin, A. U. (2004). Self-control, perceived opportunity, and attitudes as predictors of academic dishonesty. The Journal of psychology, 138(2), 101-114.

Choo, F., & Tan, K. (2023). Abrupt academic dishonesty: Pressure, opportunity, and deterrence. The International Journal of Management Education, 21(2), 100815.

Citrawan, I. W., Widana, I. W., Sumandya, I. W., Widana, I. N. S., Mukminin, A., Arief, H., Razak, R. A., Hadiana, D., & Meter, W. (2024). Special education teachers’ ability in literacy and numeracy assessments based on local wisdom. Jurnal Ilmiah Ilmu Terapan Universitas Jambi, 8(1), 145-157. https://doi.org/10.22437/jiituj.v8i1.32608

Cochran, J.K., Wood, P.B., Sellers, C.S., Wilkerson, W.S., & Chamlin, M.B. (1998). Academic dishonesty and low self‐control: an empirical test of a general theory of crime. Deviant Behaviour, 19(2), 227-255.

Djaelani, Y., & Mokoginta, R. M. (2022). Academic fraud of students in the covid-19 period: testing with the pentagon's fraud dimension. International Journal of Research in Business and Social Science, 11(2), 414-422.

Dong, C., Cao, S., & Li, H. (2020). Young children’s online learning during covid-19 pandemic: Chinese parents’ beliefs and attitudes. Children and Youth Services Review, 118(August), 105440. https://doi.org/10.1016/j.childyouth.2020.105440.

Faradiza, S. A. (2019). Fraud pentagon dan kecurangan laporan keuangan. EkBis: Jurnal Ekonomi Dan Bisnis, 2(1), 1-22. https://doi.org/10.14421/ekbis.2018.2.1.1060.

Fontanella, A., Chandra, N., & Sriyunianti, F. (2020). Kecurangan akademis mahasiswa: Kenapa terjadi dan apa yang harus dilakukan? Jurnal ASET (Akuntansi Riset), 12(1), 155–164.

Ghozali, I. (2016). Aplikasi analisis multivariete dengan program IBM SPSS 23. Badan Penerbit Universitas Diponegoro.

Hendra, R., Habibi, A., Ridwan, A., Sembiring, D., Wijaya, T., Denmar, D. & Widana, I. (2025). The impact of perfectionism, self-efficacy, academic stress, and workload on academic fatigue and learning achievement: Indonesian Perspectives. Open Education Studies, 7(1), 20250071. https://doi.org/10.1515/edu-2025-0071

Jatmika, S., Suwandi, J., Santoso, J.T.B., Oktaviana, F.L., & Karima, M. (2022). Academic dishonesty on online learning among vocational high school students. International Journal of Evaluation and Research in Education (IJERE), 11(4), 1853-1860. http://doi.org/10.11591/ijere.v11i4.22507.

Krejcie, R.V. & Morgan, D.W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(4), 607-610.

Kurniawati, E. M., Jayanti, R. D., Chayati, N., & Endiramurti, S. R. (2022). Apakah pembelajaran online meningkatkan preferensi mahasiswa dalam melakukan kecurangan akademik? dimensi fraud pentagon. E-Jurnal Akuntansi, 32(8), 2214.

Martin, F., Sun, T., & Westine, C. D. (2020). A systematic review of research on online teaching and learning from 2009 to 2018. Computers and Education, 159(April), 104009. https://doi.org/10.1016/j.compedu.2020.104009.

McKight, P. E., & Najab, J. (2010). Kruskal‐wallis test. The corsini encyclopedia of psychology, 1(1), 56-70. https://doi.org/10.1002/9780470479216.corpsy0491.

Menon, M. K., & Sharland, A. (2011). Narcissism, exploitative attitudes, and academic dishonesty: An exploratory investigation of reality versus myth. Journal of Education for Business, 86(1), 50-55.

Miller, A., Shoptaugh, C., & Wooldridge, J. (2011). Reasons not to cheat, academic-integrity responsibility, and frequency of cheating. The Journal of Experimental Education, 79(2), 169–184. https://doi.org/10.1080/00220970903567830.

Morales-Martinez, G. E., Lopez-Ramirez, E. O., Mezquita-Hoyos, Y. N., Lopez-Perez, R., & Lara Resendiz, A. Y. (2019). Cognitive mechanisms underlying the engineering students’ desire to cheat during online and onsite statistics exams. European Journal of Educational Research, 8(4), 1145–1158. https://doi.org/10.12973/eu-jer.8.4.1145.

Mulatsih, M. V. E. (2020). Collaborative learning concept for reducing the act of cheating. Companion Proceedings of the 7th South East Asia Design Research International Conference (SEADRIC 2019) (pp. 173-178). Sanata Dharma University Press, Yogyakarta.

Murdiansyah, I., Sudarman, M., & Nurkholis. (2017). Pengaruh dimensi fraud diamond terhadap perilaku kecurangan akademik. Jurnal Akuntansi Aktual, 4(2), 121–133.

Nanda, S. T., Salmiah, N., & Mulyana, D. (2019). Fraudulent financial reporting: A pentagon fraud analysis. Jurnal Ilmiah Ekonomi dan Bisnis, 16(2), 122–134. https://doi.org/doi.org/10.31849/jieb.v16i2.2678.

Ningrum, F. K., & Maria, E. (2022). Determinan kecurangan akademik mahasiswa akuntansi di masa pandemi covid-19. Media Riset Akuntansi, Auditing & Informasi, 22(2), 253-270.

Noor R, F. (2019). Analisis pengaruh dimensi fraud pentagon terhadap perilaku kecurangan akademik mahasiswa pada uji kompetensi. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 8(1), 1–22.

Nurkhin, A. & Fachrurrozie. (2018). Analisis pengaruh dimensi fraud diamond terhadap perilaku kecurangan akademik mahasiswa pendidikan akuntansi unnes. LIABILITIES (Jurnal Pendidikan Akuntansi), 1(1), 1-12. http://dx.doi.org/10.30596%2Fliabilities.v1i1.2026.

Oktarina, D. (2021). Analisis perspektif fraud pentagon pada terjadinya kecurangan akademik mahasiswa akuntansi. EKONIKA Jurnal Ekonomi Universitas Kadiri, 6(2), 227.

Olafson, L., Schraw, G., & Kehrwald, N. (2014). Academic dishonesty: Behaviours, sanctions, and retention of adjudicated college students. Journal of College Student Development, 55(7), 661-674.

Padmayanti, K. D., Sujana, E., & Kurniawan, P. S. (2017). Analisis pengaruh dimensi fraud diamond terhadap perilaku kecurangan akademik mahasiswa (studi kasus mahasiswa penerima bidikmisi Jurusan Akuntansi S1 Fakultas Ekonomi Universitas Pendidikan Ganesha). E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–12.

Qudsyi, H., Sholeh, A., & Afsari, N. (2018). Upaya untuk mengurangi ketidakjujuran akademik pada mahasiswa melalui peer education. Jurnal Integeritas KPK, 4(1), 1–24. https://doi.org/10.32697/integritas.v4i1.168.

Rahmayanti, N. (2020). Pengaruh dimensi fraud pentagon dan religiusitas terhadap kecurangan akademik peserta didik perbankan Syariah SMK Ihsaniyah Tegal. Universitas Negeri Semarang. Retrieved from http://lib.unnes.ac.id/41361/

Ramdani, R., Rahmat, M., & Fakhruddin, A. (2018). Media pembelajaran e-learning dalam pembelajaran pendidikan agama Islam di SMA Laboratorium Percontohan UPI Bandung. TARBAWY : Indonesian Journal of Islamic Education, 5(1), 48-59. https://doi.org/10.17509/t.v5i1.13332.

Rangkuti, A. A. (2011). Opportunity as a threat to academic integrity. Journal of Education, 4(01), 311-326.

Ridhayana, R., Ansar, R., & Mahdi, S.A.H. (2018). Pengaruh fraud triangle dan tingkat religiusitas terhadap perilaku kecurangan akademik (studi pada mahasiswa S-1 Universitas Khairun). Jurnal TRUST: Riset Akuntansi, 5(2), 112-121.

Rinn, A., Boazman, J., Jackson, A., & Barrio, B. (2014). Locus of control, academic self-concept, and academic dishonesty among high ability college students. Journal of the Scholarship of Teaching and Learning, 12(3), 88-114.

Salsabilla, Y., & Uyun, M. (2023). Opportunities and rationality against academic cheating. Psikoborneo: Jurnal Ilmiah Psikologi, 11(2), 219-224.

Sarita, & Dahiya, R. (2015). Academic cheating among students: Pressure of parents and teachers. International Journal of Applied Research, 1(4), 793-797.

Simpson, D. (2016). Academic dishonesty: an international student perspective. Higher Education Politics & Economics, 2(1), 1-21. https://digitalcommons.odu.edu/aphe/vol2/iss1/5.

Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: the effectiveness of the fraud triangle and SAS no. 99. Corporate Governance and Firm Performance-Advances in Financial Economics, 13(2), 53-81.

Stiles, B. L., Wong, N. C. W., & LaBeff, E. E. (2018). College cheating thirty years later: The role of academic entitlement. Deviant Behaviour, 39(7), 823-834.

Sugiariyanti, Swaraswati, Y., & Sari A, W. (2017). Peran the big five personality traits terhadap academic dishonesty pada mahasiswa. Intuisi : Jurnal Psikologi Ilmiah, 9(3), 267–275.

Sugiharni, G.A.D., & Setiasih, N.W. (2017). Validasi butir instrumen evaluasi model alkin menggunakan formula aiken. Prosiding Seminar Nasional Pendidikan Teknik Informatika (SENAPATI) Ke-9, Bali, 08 September 2018, 31-37.

Suhardita, K., Widana, I. W., Degeng, I. N. S., Muslihati, M., & Indreswari, H. (2024). Sharing behavior in the context of altruism as a form of strategy for building empathy and solidarity. Indonesian Journal of Educational Development (IJED), 5(3), 316-324. https://doi.org/10.59672/ijed.v5i3.4145

Sumandya, I. W. & Widana, I W. (2022). Reconstruction of vocational-based mathematics teaching materials using a smartphone. Journal of Education Technology, 6(1), 133-139. https://dx.doi.org/10.23887/jet.v6i1.42833

Sundayana, R. (2018). Statistika penelitian pendidikan. Bandung: Alfabeta.

Suryati, S. (2017). Sistem Manajemen pembelajaran online, melalui e-learning. Ghaidan: Jurnal Bimbingan Konseling Islam Dan Kemasyarakatan, 1(1), 60-76.

Syarifuddin, S., Basri, H., Ilham, M., & Fauziah, A. F. (2021). Efektifitas pembelajaran daring mahasiswa pendidikan matematika ditengah pandemi covid-19. JagoMIPA: Jurnal Pendidikan Matematika Dan IPA, 1(1), 1–8. https://doi.org/10.53299/jagomipa.v1i1.16.

Usman, O., & Izzati, N.N. (2020). The effect of procrastination, academic pressure, and locus of control toward academic dishonesty behaviour. Social Science Research Network.

Utami, L.A. & Adiputra, I.M.P. (2021). Analisis Pengaruh dimensi fraud crowe pentagon terhadap kecurangan akademik mahasiswa penerima beasiswa. Jurnal Ilmiah Akuntansi dan Humanika, 11(2), 360-370.

Utami, D. P. W., & Purnamasari, D. I. (2021). The Impact of ethics and fraud pentagon theory on academic fraud behaviour. Journal of Business and Information Systems, 3(1), 49-59.

Verma, S., Tyagi, D., & Verma, R. (2021). Is online teaching–learning process an effective tool for academic advancement. In Innovations in Information and Communication Technologies (IICT-2020) Proceedings of International Conference on ICRIHE-2020, Delhi, India: IICT-2020 (pp. 75-89). Springer International Publishing.

Widana, I. W., Sumandya, I. W., Citrawan, I. W., Widana, I. N. S., Ibarra, F. P., Quicho, R. F., Delos Santos, M. R. H. M., Velasquez-Fajanela, J. V., & Mukminin, A. (2023). The effect of teacher’s responsibility and understanding of the local wisdom concept on teacher’s autonomy in developing evaluation of learning based on local wisdom in special needs school. Journal of Higher Education Theory and Practice, 23(10), 152-167. https://doi.org/10.33423/jhetp.v23i10.6189

Williams, C. (2007). Research methods. Journal of Business & Economic Research, 5(3), 65-72.

Wowra, S. A. (2007). Moral identities, social anxiety, and academic dishonesty among American college students. Ethics & Behaviour, 17(3), 303-321.

Yulianto, A., Dahriyanto, L.F., Wijayanti, R., & Adininggar, P. (2020). The effect of fraud pentagon and academic procrastination dimensions towards academic dishonesty of students of social science in senior high school of Semarang. Advances in Social Science, Education and Humanities Research, volume 464, Proceedings of the 1st Progress in Social Science, Humanities and Education Research Symposium (PSSHERS 2019), 1158-1169. https://dx.doi.org/10.2991/assehr.k.200824.251.

Zamzam, I., Mahdi, S.A.R., & Ansar, R. (2017. Pengaruh diamond fraud dan tingkat religiuitas terhadap kecurangan akademik (studi pada mahasiswa s-1 di lingkungan perguruan tinggi se Kota Ternate). Jurnal Ilmiah Akuntansi Peradaban, 3(2), 1-24.

Published

2025-05-26

How to Cite

Jatmika, S., Karima, M., Pertiwi, P. ., & Martama, H. . (2025). Pentagon fraud dimensions effects on students’ academic dishonesty in online-based learning at vocational high schools. Indonesian Journal of Educational Development (IJED), 6(1), 187-199. https://doi.org/10.59672/ijed.v6i1.4639

Issue

Section

Articles