Academic cheating is a phenomenon found in the academic area. Cheating, copying answers, plagiarism are some forms of academic cheating. Online learning that has been carried out during the pandemic is also not free from the phenomenon of cheating. This study aims to see the effect of the Fraud triangle theory dimension on online academic cheating behavior in accounting students. The data of this study were obtained from questionnaire data distributed to accounting students at UIN Raden Mas Said Surakarta. The respondents of this study amounted to 203 people. The analysis technique is carried out using multiple linear analysis The results of this study indicate that there are two dimensions of the fraud triangle that can increase online academic cheating behavior in students, namely opportunity and pressure. This research is expected to help the education system in universities to understand how severe the problem of online cheating is among students, but they can also help universities in identifying the underlying motives behind cheating behavior.

Before someone does whistleblowing, the intention first appears. This study aims to examine whether there are differences in intention to report fraud in terms of gender and age. The respondents of this study were BPK RI auditors from Central Java, with a total sample of 74. The gender variable was divided into two, male and female, while the age variable was divided into under 40 years and over 40 years. The test results show that there are significant differences between males and females regarding their intention to do whistleblowing. The second result is that there is no significant difference between the intention of young auditors and old auditors to conduct whistleblowing. Keywords: Whistleblowing intention, Gender, Age   AbstrakSebelum seseorang melakukan whistleblowing, niat terlebih dahulu muncul. Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan niat untuk melaporkan kecurangan dilihat dari jenis kelamin dan usia. Responden penelitian ini adalah para auditor BPK RI perwakilan Jawa Tengah dengan jumlah sampel sebanyak 74. Variabel Jenis kelamin dibagi menjadi dua yaitu laki-laki dan perempuan, sedangkan variabel usia dibagi menjadi di bawah usia 40 tahun dan di atas usia 40 tahun. Hasil pengujian menunjukkan bahwa terdapat perbedaan yang signifikan antara laki-laki dan perempuan mengenai niat mereka untuk melakukan whistleblowing. Hasil yang kedua yaitu tidak terdapat perbedaan yang signifikan antara keinginan auditor yang berusia muda dan auditor yang berusia tua untuk melakukan whistleblowing. Kata Kunci: Whistleblowing intention, Jenis Kelamin, Umur