Determinants of Online Learning Fraud during the Covid 19 Pandemic: Pentagon Fraud Theory Desak Nyoman Sri Werastuti, Anantawikrama Tungga Atmadja
Pascasarjana, Universitas Pendidikan Ganesha
Abstract
This study aims to determine the determinants of online learning fraud during the COVID-19 pandemic using the fraud pentagon theory. The independent variables in this study are pressure, opportunity, rationalization, ability, and arrogance. Primary data collection was conducted through an online survey using a questionnaire instrument. The respondents obtained were 365 accounting students. Based on the regression test that conducted, it was found that the variables of pressure, rationalization, and ability had a significant effect on cheating behavior in online learning. On the other hand, the variables of opportunity and arrogance have no significant effect on cheating behavior in online learning.
