Triangle's Fraud Theory on Academic Fraud Behavior When online Learning

Purpose: This study aims to examine the dimensions of fraud triangle explain academic cheating behavior during online learning. Theoretical Framework: The theory that examines causes is theory. was first put forward by Edwin Sutherland, who coined term white-color crime, and Donald Cressey, a student Sutherland's in doctoral program 1940s author Other People Money: A Study Social Psychology Embezzlement. Design/Methodology/Approach: uses multiple regression analysis with number samples this are 73 accounting students at Indonesian Christian University Maluku have passed auditing courses business professional ethics. Data were collected using survey method. Findings: results indicate partial pressure opportunity affect cheating, while rationalization does not cheating. also shows simultaneously determined triangle, namely pressure, opportunity, rationalization. Research, Practical & Implications: implication research provide useful input institutions, especially UKIM Faculty Economics Business, make learning standards. Also, teaching staff as process pays attention important determine fraud. Originality/Value: influence behaviors. Rationalization self-justification or wrong reasons for behavior. due awareness perpetrators committed an act commendable, so guilt arises when committing It support which states encourages