DECONSTRUCTING ACADEMIC MISCONDUCT: THE MODERATING ROLE OF IT IN A DIAMOND OF FRAUD ANALYSIS
Abstract
Purpose – This study aims to determine how the use of information technology deconstructs and moderates the influence of the diamond fraud perspective on the academic cheating behavior of economics education students.
Methodology – This study employs a quantitative research approach, using both descriptive and inferential statistics to analyze relationships among variables thoroughly. Descriptive statistics are used to summarize the data from 183 respondents, highlighting key patterns such as central tendency and data dispersion. At the same time, Moderated Regression Analysis (MRA) and the prerequisite tests were used to provide a clearer understanding of the sample characteristics and lay the groundwork for hypothesis testing.
Findings – The results show that the use of information technology does not strengthen or weaken the influence of pressure on academic cheating behavior, the use of information technology does not strengthen or weaken the opportunity for academic cheating behavior, the use of information technology does not strengthen or weaken the influence of rationalization on academic cheating behavior, and the use of information technology does not strengthen or weaken the influence of ability on academic cheating behavior.
Contribution – The contribution of this research is for study programs and faculties, as well as lecturers, as evaluation material related to academic cheating actions when completing assignments or exams by establishing strict rules and norms that must be implemented to reduce academic cheating committed by students.Keywords
Full Text:
PDFReferences
Achmada, T., Ghozali, I., & Pamungkas, D. (2020). Detection of Academic Dishonesty: A Perspective of the Fraud Pentagon Model. International Journal of Innovation, Creativity and Change. Www.Ijicc.Net, 13(12), 266–282. www.ijicc.net
Ain, A., Ismail, N., Farik, S., Yatin, M., & Mustakin, N. I. (2025). Artificial Intelligence in Information Management : Transforming Information Retrieval, Classification, and Management Systems. 15(2).
Al Serhan, O., Houjeir, R., & Aldhaheri, M. (2022). Academic Dishonesty and the Fraud Diamond: A Study on Attitudes of UAE Undergraduate Business Students during the COVID-19 Pandemic. International Journal of Learning, Teaching and Educational Research, 21(10), 88–108. https://doi.org/10.26803/ijlter.21.10.5
Albrecht, C. O., Holland, D. V., & Malagueño, R. (2023). The evolution of fraud theory and research. Journal of Financial Crime, 30(1), 23–40. https://www.emerald.com/insight/content/doi/10.1108/JFC-04-2022-0087/full
Albrecht, W. S., Albrecht, C. O., Albretch, C. C., & Zimbelman, M. F. (2012). Fraud examination. 5ed. https://books.google.com/books/about/Fraud_Examination.html?id=SBzJYBs-FPIC
Amin, M. L., Dhorivun, A., Sintawati, A. D., Ahmad, A., & Ardhiarisca, O. (2021). Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik (Studi Kasus Pada Mahasiswa Akuntansi Sektor Publik Politeknik Negeri Jember). Jurnal Pendidikan Akuntansi (JPAK), 9(3), 380–388. https://doi.org/10.26740/jpak.v9n3.p380-388
Apriani, S. E., & Sulindawati, I. G. E. (2017). Pengaruh Pressure, Opportunity, dan Rationalization terhadap Perilaku Kecurangan Akademik (Studi Empiris : Mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 7(1), 121–133. https://doi.org/10.23887/JIMAT.V7I1.9490
Basmar, N., & Sulfati, A. (2022). Pendekatan Crowe’s Fraud Pentagon Theory dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 398–419.
Berkhout, E., Pradhan, M., Suryadarma, D., & Swarnata, A. (2024). Using technology to prevent fraud in high-stakes national school examinations: Evidence from Indonesia. Journal of Development Economics, 170, 103307.
Burrohman, M., & Aulia, N. (2025). Academic Fraud And Artificial Intelligence : A Fraud Diamond Theory Perspective With Jimea . Jurnal Ilmiah MEA ( Manajemen, Ekonomi, dan Akuntansi ). 9(2), 1689–1711.
Chen, E., & Lowell, M. (2024). Empowering artificial intelligence for knowledge management augmentation. 25(4), 409–416.
Hanh, N. Van, & Duyen, N. T. (2025). AI-assisted academic cheating : a conceptual model based on postgraduate student voices. November 1–13. https://doi.org/10.3389/fcomp.2025.1682190
Munirah, A., & Nurkhin, A. (2018). Pengaruh Faktor-Faktor Fraud Diamond dan Gone Theory Terhadap Kecurangan Akademik. Economic Education Analysis Journal, 7(1), 120–139. https://journal.unnes.ac.id/sju/index.php/eeaj/article/view/22862/10783
Novita, N., & Jannah, F. (2022). How do fraud, diamond, and procrastination trigger cheating behavior in online learning during the COVID-19 pandemic? The Indonesian Accounting Review, 12(2), 231–246.
Nurjanah, Y., Anggraeni, E. P., & Melle, J. Van. (2021). Pengaruh Dimensi Fraud Diamond dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi saat Perkuliahan Online. 5.
Pramono, R., & Rahmawati, D. (2020). Pengaruh Penggunaan Teknologi Informasi Dan Fraud Triangle Terhadap Perilaku Kecurangan Akademik Pada Mahasiswa. Jurnal Profita: Kajian, 1. https://doi.org/10.36339/jaspt.v5i2.462
Pranagita, P., Ngadiman, & Jaryanto. (2020). Perilaku Kecurangan Akademik dari Perspektif The Fraud Trian-gle Theory (Study Empiris Mahasiswa FKIP Universitas X). Tata Arta" UNS, 6(3), 2020. https://jurnal.uns.ac.id/tata/article/view/59107/34512
Pratama, R. D., Sangka, K. B., & Nugroho, J. A. (2023). The influence of fraud diamond perspective and artificial intelligence factors on academic dishonesty of Indonesian college students. International Journal of Multicultural and Multireligious Understanding, 10(11), 164–175.
Rashid, A., & Hamid, N. A. (2021). Rationalization and academic fraud behavior among university students. Journal of Academic Ethics, 19(3), 309–326. https://link.springer.com/article/10.1007/s10805-021-09404-7
Salwawati, S. (2024). The Effect of Diamond Fraud on Academic Fraud Behavior. 12(4), 557–566. https://doi.org/10.37641/jiakes.v12i4.2644
Sari, D. E., Asila, N. F., Mustofa, R. H., Suranto, J., S., A., N., & Fadhilah, R. (2025). Using the Fraud Triangle framework to explore the impact of information technology misuse on academic fraud in accounting education: evidence from Indonesia. Cogent Education, 12(1).
Victoranius, A. S., Wahjuningsih, T. P., & Sulistyorini, P. (2022). Kecurangan Akademik ditinjau dari Dimensi Fraud Trianggle dan Kemajuan Teknologi Informasi mahasiswa STMIK Widya Pratama Pekalongan di masa Pandemi Covid 19. IC-Tech, 17(1), 35–41. https://doi.org/10.47775/ictech.v17i1.235
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Warni, P., & Margunani, M. (2022). Pengaruh Dimensi dalam Fraud Diamond dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik. Business and Accounting Education Journal, 3(1), 36–49. https://doi.org/10.15294/baej.v3i1.59275
Wolfe, D. T., & Hermanson, D. R. (2004). The FWolfe, D. T. and Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering the Four Elements of Fraud: Certified Public Accountant', The CPA Journal, 74(12), pp. 38–42. doi: DOI: Raud Diamond : Considering the Four Elements. Wolfe, D. T. and Hermanson, D. R. The CPA Journal, 74(12), 38–42.
Yessyani, F., Basot, P., Yuanita, D. W., & Dewi, C. N. (2023). Value Universitas dan Perilaku Cyber Cheating : Analisis Teori Fraud Diamond. 11(2), 175–184.
Zaeni, M., Carolina, A., & Setiawan, A. R. (2015). Analisis Fraud Diamond dan Gone Theory terhadap Academic Fraud (Studi kasus mahasiswa akuntansi se-Madura). Simposium Nasional Akuntansi 18.
DOI: https://doi.org/10.36987/jes.v13i1.7667
Refbacks
- There are currently no refbacks.
Copyright (c) 2026 Khresna Bayu Sangka, Kinanthi Suryaningsih, Mi'raj Akbar Pradianto

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.








1.jpg)






