This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population this research consists UPN "Veteran" Yogyakarta students. number samples used in was 170 respondents representing several criteria have taken Auditing I Business Ethics courses. dependent variable (Y) is independent ...

This study aims to examine the factors that influence academic fraud behavior by college students accounting class 2018 National Development University "Veteran" East Java and Airlangga using namely pressure, rationalization, opportunity, competence, arrogance called concept Fraud Pentagon Theory. uses quantitative research methods. Collecting data in this questionnaires purposive sampling coll...

With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fra...