| dc.description.abstract | This study examines the factors influencing individuals' intentions to commit
academic fraud in online certification exams, specifically the TOEFL. Using the
Theory of Planned Behavior and the Pentagon Theory of Fraud as a framework,
this study analyzes six variables: pressure, religiosity, competence, opportunity,
rationalization, and arrogance. A quantitative approach was used by distributing
questionnaires to 118 accounting students taking auditing and Accounting
Information Systems courses from the Islamic University of Indonesia,
Diponegoro University, and the University of North Sumatra who took the online
certification exam between 2023 and 2025. The results show that religiosity has
a significant negative effect on fraudulent intentions, while competence and
opportunity have significant positive effects. However, pressure, rationalization,
and arrogance do not significantly influence fraudulent intentions. | en_US |
