Spirituality in Cheating Behavior: Evidence from Accounting Department Online Learning

Abstract

COVID19 has penetrated into the joints of people's lives in the world. It shifts how society lives as a whole and learning process is one of the aspects that practically changed. Conventional learning switches over to online learning and as the consequences academic fraud behavior soaring. This paper aims to provide empirical evidence regarding the effect of pressure, capability, opportunity, rationalization and moderation effect of spirituality to academic fraud during online learning. This research is held in University of Trunojoyo Madura specifically accounting department. The subject of this study is college student in accounting department. Data obtained from deployment of online questionnaire, is processed with statistical tool namely SPSS. From the result it can be concluded that pressure, capability andopportunity positively and significantly affect academic fraud during online learning but rationalization not. In contrast, spirituality as independent and moderating variable not significantly affect academic fraud during online learning. The findings support fraud diamond theory partly but not social cognitive theory. This study offers some valuable knowledge, first the factor in fraud diamond theory such as pressure, capability, opportunity indeed enforce student to cheating. Second, spirituality is not negating academic fraud, so it gives insight to lecturer to improve the system in assignment and exam because student always tend to cheat when there is opportunity