Fraud Hexagon and Dark Personality Traits in Academic Dishonesty: Evidence from Indonesian Accounting Students

This study examines the factors that influence academic fraud behavior among accounting students in Indonesia using the Fraud Hexagon theory, while also testing the moderating role of Dark Triad personality traits. Academic fraud remains a persistent issue in higher education, often exacerbated by psychological, systemic, and contextual factors. Using a quantitative survey approach, data were collected from 220 accounting students at various Indonesian universities through convenience sampling. The variables measured included six dimensions of the Fraud Hexagon—pressure, opportunity, rationalization, capability, arrogance, and collusion—along with Dark Triad traits (narcissism, Machiavellianism, psychopathy). Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrate that capability, rationalization, pressure, and collusion significantly influence academic fraud, while opportunity and arrogance do not. Furthermore, Dark Triad personality traits were found to moderate the relationship between arrogance and academic fraud but did not moderate the effects of capability and rationalization. These findings provide theoretical contributions by extending the application of Fraud Hexagon theory within the educational context and integrating personality traits as boundary conditions. Practically, this study implies that universities should strengthen ethical education, digital supervision, and internal control systems while enhancing students’ character and spirituality to mitigate academic dishonesty. Future research should explore each dark personality trait more specifically for nuanced insights.

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Publication Details

Journal
Jurnal Ilmiah Akuntansi
Published
2025-06-29
DOI
https://doi.org/10.23887/jia.v10i1.84227
Citations
1
Primary Topic
Imbalanced Data Classification Techniques
Type
article
Field-Weighted Citation Impact
2.48
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article

Fraud Hexagon and Dark Personality Traits in Academic Dishonesty: Evidence from Indonesian Accounting Students

Hisky Ryan Kawulur, Sari Atmini, Arum Prastiwi
1 citations
Jurnal Ilmiah Akuntansi
Imbalanced Data Classification Techniques
2.48
article

Fraud Hexagon and Dark Personality Traits in Academic Dishonesty: Evidence from Indonesian Accounting Students

Hisky Ryan Kawulur, Sari Atmini, Arum Prastiwi
article en
1 citations

Abstract

This study examines the factors that influence academic fraud behavior among accounting students in Indonesia using the Fraud Hexagon theory, while also testing the moderating role of Dark Triad personality traits. Academic fraud remains a persistent issue in higher education, often exacerbated by psychological, systemic, and contextual factors. Using a quantitative survey approach, data were collected from 220 accounting students at various Indonesian universities through convenience sampling. The variables measured included six dimensions of the Fraud Hexagon—pressure, opportunity, rationalization, capability, arrogance, and collusion—along with Dark Triad traits (narcissism, Machiavellianism, psychopathy). Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrate that capability, rationalization, pressure, and collusion significantly influence academic fraud, while opportunity and arrogance do not. Furthermore, Dark Triad personality traits were found to moderate the relationship between arrogance and academic fraud but did not moderate the effects of capability and rationalization. These findings provide theoretical contributions by extending the application of Fraud Hexagon theory within the educational context and integrating personality traits as boundary conditions. Practically, this study implies that universities should strengthen ethical education, digital supervision, and internal control systems while enhancing students’ character and spirituality to mitigate academic dishonesty. Future research should explore each dark personality trait more specifically for nuanced insights.

Jurnal Ilmiah AkuntansiVol. 10(1)
University of Brawijaya (ID), Manado State University (ID)
Openalex Percentile: Top 8%
Imbalanced Data Classification Techniques
2.48
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