The Effect of Hexagon Fraud Theory Components of Academic Fraud for Accounting Department Students with Gender as a Control Variable

Academic fraud refers to dishonest and unethical behavior exhibited by individuals in the academic realm, primarily for personal gain. Such fraudulent activities can harm the public’s perception of college graduates. This study aims to investigate the impact of the hexagon fraud theory component on academic fraud among students studying accounting. The data collection for this study involves quantitative and survey methodologies. The study’s analysis is conducted using SEM PLS. The study had the participation of 153 students pursuing a bachelor’s degree in accounting. The results of the study reveal that capability, arrogance, and collusion have a significant impact on academic fraud. However, academic fraud remains unaffected by pressure, opportunity, rationalization, and gender.


INTRODUCTION
Academic fraud can take the shape of dishonest behavior during tests or producing scientific assignments by referencing other people's viewpoints but failing to cite them.Cheating behavior is also considered a form of academic fraud (Deliana et al., 2020).Fraudulent acts that usually occur during exams and evaluations result in the results of the evaluation being irrelevant and unable to describe student achievement.The result of student achievement evaluations that are irrelevant cause graduates with good grades not necessarily to have the ability as well as expected academic grades.Muchlis R. Luddin, Inspector General of the Ministry of Education and Culture, stated that during the 2019 National Examination at the SMA/SMK/MA level, there were 126 reports of incidents of fraud allegations received via WhatsApp, email, IG posts, and others means.Complaints coming in from year to year continue to increase and there have been recorded as many as 71 participants identified in 2017, 79 participants in 2018, and 126 participants in 2019.The issue of fraud is in the form of taking photos of questions from computers and spreading them via cell phones (Abdi, 2019a).
Fraud Hexagon is a theory developed by Vousinas (2019).Fraud Hexagon is a development concept of the pentagon fraud concept by adding a collusion component as the sixth component after pressure, opportunity, rationalization, capability, and arrogance which are believed to affect detecting fraud.Pressure can be defined as strong pressure on a person from within and without, such as the nearest person, to attain goals due to the numerous expectations and tasks that students must do.Previous research by Nurkhin (2018), found that pressure had a favorable influence on academic fraud.The results of another study by Apsari & Suhartini (2021) show that pressure does not affect academic fraud by students.
An opportunity has the meaning that someone has committed academic fraud either intentionally or unintentionally.According to previous research Sihombing & Budiartha (2020) it show that opportunity has a positive effect on academic fraud.An environment that supports and provides opportunities to commit fraud makes students commit academic fraud more and more.Research by Agustin & Achyani (2022) shows that opportunity has no significant effect on academic fraud.
Rationalization is the process of justifying a process carried out by someone by offering plausible and socially acceptable explanations so that they are not held accountable.If, in their social environment, many commit fraud, it can encourage other individuals to commit fraud.Previous research by Fransiska & Utami (2019) shows that rationalization affects academic fraud because many other students do too.Affandi et al. (2022) found that rationalization did not affect academic fraud.Rationalization is the process of justifying a process carried out by someone by offering plausible and socially acceptable explanations so that they are not held accountable.
Capability is the nature of an individual in committing fraud, which creates a desire to get opportunities and take advantage of them.Capability is an internal factor that influences the control of individual behavior.The greater the perceived behavioral control, the stronger the individual performs the behavior.Research by Dewi & Pertama (2020) shows that capability does not affect academic fraud, while research by Affandi et al. (2022) shows that capability does not affect academic fraud.
Arrogance is an arrogant or haughty attitude that convinces someone with pride that he can commit fraud.The greater a person's arrogance, the more likely they are to commit academic fraud.Previous research by Fadersair & Subagyo (2019) shows that arrogance affects academic fraud, while research by Djaelani et al. (2022) shows that arrogance does not affect academic fraud.
Collusion is cooperation carried out by two or more people secretly to gain an advantage.Someone who can easily collaborate for certain benefits with other parties will be more likely to commit academic fraud.Previous research by Apsari & Suhartini (2021) shows that collusion has a significant positive effect on academic fraud, while research by Sukowati (2022) shows that collusion has no effect on academic fraud in online learning.
Gender is a socially and culturally produced attribute that is inherent in men and women, Fraud can be committed by both men and women.This makes the concept of gender raise judgments or perceptions of a person with positive or negative prejudices and general rights regarding specific gender characteristics.
This study aims to test and analyze whether there is an influence of the six factors of the fraud hexagon theory on academic fraud and whether gender is a control variable.This research is expected to contribute to educational institutions, especially at the university level, by providing guidance and learning related to ethical issues so that fraud does not occur, starting with academic fraud.

LITERATURE REVIEW AND HYPO-THESIS The Planned Behavior Theory
The planned behavior theory was developed from the reasoned action theory.The planned behavior theory seeks to anticipate and comprehend the motivating effect on conduct that is beyond the control of the person.According to planned behavior theory, three factors determine behavior intention: attitudes toward the conduct, subjective norms, and perceived behavior control.A person can have many ideas about conduct, but when confronted with a particular situation, only a handful of these beliefs emerge to impact behavior.This little belief is very effective in influencing individual behavior (Ajzen, 1985).This prominent belief is separated into two parts: the first is behavior belief, which is individual belief in the outcomes of conduct and judgment of these outcomes.Attitudes will be influenced by behavioral beliefs.The second type of belief is normative belief, which refers to an individual's belief in the normative expectations of others who become their references, such as friends and family.These normative expectations contribute to the formation of a changeable subjective norm for an activity.The third type of belief is control beliefs, which are individual beliefs about the presence of things that support or inhibit their conduct, as well as their views of how strongly these things impact their behavior.The perceived behavior control variable is formed by control belief.

The Fraud Theory
The origins of fraud theory can be traced back to Cressey's fraud triangle hypothesis, which proposed in 1953 that fraud arises owing to three factors: pressure, opportunity, and rationalization.Wolfe and Hermanson proposed the fraud diamond theory in 2004, which suggested that fraud might arise not just due to pressure, opportunity, and rationalization but also due to capacity.Marks further extended the idea of fraud in 2012, stating that fraud is impacted not just by aspects of pressure, opportunity, rationalization, and capability, but also by arrogance, which is referred to as the Pentagon fraud hypothesis.Vousinas expanded on the fraud idea in 2019, stating that more reasons cause someone to commit fraud from the prior Pentagon fraud pentagon theory, especially collusion.The hexagon fraud theory, established by Vousinas in 2019, states that six elements induce someone to commit fraud: pressure, opportunity, rationalization, capability, arrogance, and collusion.

Pressure Influences the Occurrence of Academic Fraud
Pressure is the encouragement given to someone, both from within the person and from outside the environment, which causes a person to do something to meet the expectations of others.In cases of academic fraud, the expectation is that parents will get high grades.This is in line with the planned behavior theory, where pressure is a subjective norm that makes individuals have the confidence to meet the expectations of others as a reference for their behavior, in this case, the expectations of their parents.Thus, this is also in line with the fraud hexagon theory, which states that pressure can affect the occurrence of fraud.Research from Nurkhin (2018) states that pressure has a positive effect on academic fraud.This is because there are demands from oneself and others, both family and the surrounding environment, so the inability to meet the demands is the main factor in someone committing academic fraud (Nurkhin, 2018).The findings of this study are corroborated by the findings of Affandi et al. (2022) andDjaelani et al. (2022) who found that pressure has a beneficial influence on academic fraud.This demonstrates that the greater the pressure, the greater the academic fraud.Therefore, the hypothesis can be formed as follows: H 1 : Pressure affects academic fraud.

Opportunity Influences the Occurrence of Academic Fraud
Opportunity is a person's perspective on situations and conditions that allow someone to do something.In cases of academic fraud, the perspective in question is a person's point of view to capture the best situations and conditions for the occurrence of the fraud.This is in line with the planned behavior theory, which states opportunity is a representative of the component of behavior control, which is the result of individual control over their perspective on situations and conditions.Thus, this is also in line with the fraud hexagon theory, which states that opportunities can affect the occurrence of fraud.The result of the research by Sihombing & Budiartha (2020) states that the opportunity has a positive effect on academic fraud.Therefore, the hypothesis can be formed as follows: H 2 : Opportunity affects academic fraud.

Rationalization Influences the Occurrence of Academic Fraud
Rationalization is a defense made for wrong actions because many people also do this, or it can be said that this is a natural thing and often happens.In cases of academic fraud, this is something that is considered normal and widely practiced.So, even though it is wrong, the perpetrators still assume and maintain that academic fraud is not wrong because many other people also do it.This is in line with the planned behavior theory, where rationalization is an attitude component to behavior that creates a person's view that academic fraud does not harm other people and this is a normal situation.Thus, this is also in line with the fraud hexagon theory, which states that rationalization can occur in fraud.Previous research by Fransiska & Utami (2019) states that rationalization can affect academic fraud.The results of this research were also strengthened by Apsari & Suhartini (2021) which showed that rationalization affected academic fraud behavior.The number of friends who also commit academic fraud during learning is justified and can encourage students to commit fraud.Therefore, the hypothesis can be formed as follows: H 3 : Rationalization affects academic fraud.

Academic Fraud
Capability refers to someone's ability, talent, and strength to perform something.In the instance of academic fraud, capacity refers to a person's belief in their ability to conduct academic fraud.This is consistent with the planned behavior hypothesis, in which capacity is a component of behavior control, which is a type of someone's competence derived from the past or the experience of others who have done it, and thus fosters academic fraud.As a result, this is consistent with the fraud hexagon hypothesis, which claims that capacity can lead to the incidence of fraud.Dewi & Pertama, (2020) state that capability has a positive effect on academic fraud.This is because the more experience a person has, the easier it is for him or her to devise specific strategies for committing academic fraud so that it runs smoothly.Fadersair & Subagyo, (2019) states that capability has a positive effect on academic fraud behavior.Therefore, the hypothesis can be formed as follows: H 4 : Capability affects academic fraud.

Arrogance Influences the Occurrence of Academic Fraud
Arrogance is the arrogance of one's behavior in acting.In cases of academic fraud, arrogance is a belief that comes from an environment that encourages someone to commit academic fraud to meet the expectations of friends and gain self-recognition.This is in line with the planned behavior theory, where arrogance represents a component of subjective norms that make individuals have the belief to meet the expectations of others as a reference for their behavior, which in this case is to meet the expectations of friends to gain recognition.Thus, this is also in line with the fraud hexagon theory, which states that arrogance influences the occurrence of fraud.The results of previous research by Fadersair & Subagyo (2019) show that arrogance has a significant effect on academic fraud.The results of this research are reinforced by Apsari & Suhartini (2021) who show that arrogance is an exaggerated trait shown by someone and pride because they have more abilities than other people.Therefore, the hypothesis can be formed as follows: H 5 : Arrogance affects academic fraud.

Collusion Influences the Occurrence of Academic Fraud
Collusion is cooperation carried out in secret between two or more people to do something that is not right.In cases of academic fraud, the cooperation that is carried out is cooperation to commit academic fraud.This is in line with the planned behavior theory, where collusion represents a component of behavioral control that results in cooperation with others to commit academic fraud.As a result, this is consistent with the fraud hexagon theory, according to which collusion influences the occurrence of fraud.Previous research by Apsari & Suhartini, (2021) found that collusion had a favorable and significant effect on academic fraud.Affandi et al., (2022) argue that cooperation plays an essential part in defining the conditions that lead to a commitment to fraud, which supports the findings of this study.If someone intends to commit collusion, and there is support from other individuals, collusion can be realized more easily.Therefore, the hypothesis can be formed as follows: H 6 : Collusion affects academic fraud.Table 3 shows that 112 or 73% of the respondents had taken the Business Ethics & Accounting Profession course, 4 or 3% of the respondents had taken the Fraud Auditing course, and 37 or 24% of the respondents had taken both of these course.4 shows that none of the respondents had a GPA below 3.00; 30 or 20% of respondents had a GPA of 3.00-3.50;and 123 or 80% of respondents had a GPA > 3,50.

Structural Equation Modeling-PLS Analysis Outer Model Analysis Convergent & Discriminant Validity
Table 5 shows that the AVE value and square roots of AVE for all research variables are greater than 0.5 so it can be concluded that all variables are declared valid.

Composite Reliability
Table 6 shows that the composite reliability and Cronbach's Alpha values for all variables are greater than 0,7.This shows that all variables in the study are reliable.

Hypothesis Testing
The results of testing with bootstrapping from the SEM-PLS analysis are as follows: The following outcomes are produced using table 8: According to table 8, gender as a control variable has a p-value larger than 0.05 and a coefficient of -0.031, indicating that gender cannot be utilized as a control variable to regulate academic fraud variables.

Effect of Pressure on Academic Fraud
The results of this research show that pressure does not affect academic fraud.This can happen because all the question items about pressure show that the average respondent answers in the "never" category, which means that students have never felt pressure from financial, job, competitors, or external sources.This is because, based on the respondent's data, it shows that the majority of students, namely as many as 80% of students, have a GPA of more than 3.5.This shows that students do not need to commit academic fraud because they have been able to meet the expectations of their parents.These results are supported by research from Apsari & Suhartini (2021) and Andayani & Sari (2019) which show that pressure does not affect academic fraud.

Effect of Opportunity on Academic Fraud
The result of the research states that opportunity does not affect academic fraud.This can happen because the two items, the statements of the opportunity, show that the majority of students' answers are on the "ever" indicator, which means that students have experienced opportunities for academic cheating to occur, but the average results of academic fraud that occurs in undergraduate accounting students at Hayam Wuruk Perbanas University state that the answers of the majority of students were on the "never" indicator in committing academic fraud.In addition, based on the results of grouping students' characteristics based on class, as much as 98.6% are students of class 2019 (semester 7), where students have participated in various character and soft skill development programs such as Harmoni, Super Softskills Mentoring (SSM), and also Try Out Together.Class of 2019 students are equipped with good soft skills, where students are trained to be honest and believe in themselves.The results of this research are also supported by the results of research conducted by Agustin & Achyani (2022);Djaelani et al. (2022); Apsari & Suhartini (2021); dan Wira Utami & Purnamasari (2021) which state that opportunity has no effect on academic fraud.Students prefer to be honest and not commit fraud, even though there are conditions that allow students to commit academic fraud.

Effect of Arrogance on Academic Fraud
The results of this research show that arrogance affects academic fraud.This explains that the academic rules of Hayam Wuruk Perbanas University have been running effectively, as shown by the existence of real sanctions contained in the student handbook.Rules related to academic fraud are even clearly regulated in the student manual chapter VII regarding policies against plagiarism, collusion, and academic fraud (PERBANAS, 2019).The academic supervision system is also running well, the presence of CCTV in every corner of the classroom makes it difficult for students to outsmart the surveillance system and prevent academic fraud.In addition, from the two items, the arrogance statement shows that the majority of students's answers are in the "never" indicator, which means that students tend to have a low level of egoism and believe that academic rules apply to them.In line with the average results of academic fraud that occurs in bachelor of accounting students at Hayam Wuruk Perbanas University, it was stated that the answers of the majority of students were in the "never" indicator for committing academic fraud.The lower the level of student egoism, the lower the possibility of students committing academic fraud.This is also reinforced by the effectiveness of the control system and real sanctions implemented by the campus, as well as by the students themselves, who are equipped with commendable culture and character that have been instilled since students entered the first semester.The results of the research are also supported by research conducted by Agustin & Achyani (2022); Apsari & Suhartini (2021);and Fadersair & Subagyo (2019) which states that arrogance influences the occurrence of academic fraud.Students who feel they have superiority will encourage students to commit academic fraud so that they can achieve high achievements and gain recognition from others.

Effect of Collusion on Academic Fraud
The results of the research show that collusion affects academic fraud.This explains that the undergraduate accounting students at Hayam Wuruk Perbanas University are not able to tell others to do what they want to benefit themselves, students are also unable to commit collaborative fraud during exams, and students have difficulty hiding and covering up academic fraud with friends.In addition, from items of the collusion statement, the majority of students' answers were in the "never" indicator, which means that students have never felt that they have worked with friends to commit academic fraud, in line with the average results of academic fraud that occur in undergraduate accounting students at Hayam Wuruk Perbanas University, which stated that the answers of the majority of students were on the "never" indicator in committing academic fraud.This is due to several factors, one of which is the effective rules applied at Hayam Wuruk Perbanas University.The rules regarding academic collusion and fraud are even explained in a separate chapter in Chapter VII of the Perbanas Students Handbook.Chapter VII of the student manual explains in detail the prevention, scope, and sanctions given for acts of collusion and academic fraud (PERBANAS, 2019).Based on the results of grouping the characteristics of respondents based on courses they have taken, as many as 73% of students have taken business and professional ethics courses, in which these courses explained forms of fraud.Students have also been equipped with personality and professional ethics that enable them to stay away from such collusive actions.The absence of support from other individuals causes collusion to not be realized.The more students feel they can cooperate with friends and receive support from other friends in committing academic fraud, the higher the levels of academic fraud behavior among undergraduate accounting students at Hayam Wuruk Perbanas University.The results of this research are also supported by research conducted by Affandi et al, (2022); Agustin & Achyani (2022); and Apsari & Suhartini (2021) which state that collusion affects academic fraud.There are social support factors that influence a person to intend to commit collusion so that the support from other individuals will make collusion realized.

Effect of Gender on Academic Fraud
The results of this research show that gender has no significant effect on academic fraud.Academic fraud that occurred among undergraduate accounting students at Hayam Wuruk Perbanas University has not been influenced by gender differences.Both men and women are equally likely to commit academic fraud.The results explained that no significant results were explaining whether men tended to commit academic fraud more easily or vice versa.The results of this research are supported by Prima, (2017) who explains that gender does not affect academic fraud.Students of the female gender do not necessarily judge academic fraud behavior more strictly.Male students can also act decisively against academic fraud.This explains that neither male nor female students have any effect on academic fraud.A firm view of fraud can be caused by the influence of each environment.

CONCLUSION
This study aims to investigate whether the factors that cause fraud according to the hexagon fraud hypothesis have an impact on academic fraud.The study found that the factors of pressure, opportunity, and rationalization do not have any effect on academic fraud, while capability, arrogance, and collusion do.The research also showed that gender does not affect academic fraud.However, the study was limited by the incomplete and non-comprehensive distribution of questionnaires to eligible students, making it difficult to generalize the findings.Therefore, in future research, broader sample criteria should be used to enable more comprehensive and accurate results.

Table 8 .
Hypothesis Test Results