Factors Influencing Academic Cheating of Accounting Education in Timor Leste: Theory of Fraud Triangle Approach and Theory of Reasoned Action
Abstract
The objective of this study wasto examine the influence of Pressure, Opportunity and Rationalization in the Theory of Fraud Triangle and Subjective Norm in the Theory of Reasoned Action on Academic Cheating of Accounting Education in Timor-Leste. Triangle fraud theory to be further studied regarding the 3 elements causing academic fraud, namely pressure, opportunity, and rationalization described by Donald R. Gressey (1953) and developed by Tuanakotta (2010). The theory that explains social pressure is the Theory of Reasoned Action proposed by the Ajzen & Fishbein (1980), updated with the theory of planned behavior by Ajzen (1991). The analytical technique used was multiple linear regression. Based on the results of this studed is that Opportunity and Rationalization have a significant positive effect on Academic Cheating behavior, and Pressure has no effect on academic cheating behavior in Theory of Fraud Triangle (TFT). Meanwhile, subjective norm has no effect on academic cheating behavior in Theory of Reasoned Action (TRA).
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DOI: http://dx.doi.org/10.18415/ijmmu.v9i10.4360
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