IDEAS home Printed from https://ideas.repec.org/a/jfr/ijfr11/v11y2020i1p189-196.html
   My bibliography  Save this article

Academic Cheating and Characteristics of Accounting Students

Author

Listed:
  • Nur Sayidah
  • Sulis Janu Hartati
  • Muhajir

Abstract

This paper aims to examine the correlation between perceptions of incentives, pressures, and rationalizations in academic cheating with student characteristics. Researchers used the survey method by distributing questionnaires to accounting students in various public and private universities in Indonesia. The results of Pearson Correlation Bivariate analysis of 386 respondents' answers show that there was a significant negative relationship between student academic performance and length of study with the desire and rationalization of students to conduct academic cheating. There is a significant negative correlation between the length of worship and the rationalization of students to be dishonest. Results indicate further research can use regression analysis to examine the effect between the variables studied. Implications of this study are lecturers need to internalize the value of honesty in the learning process. College management needs to develop policies that give strict sanctions to students who cheat.

Suggested Citation

  • Nur Sayidah & Sulis Janu Hartati & Muhajir, 2020. "Academic Cheating and Characteristics of Accounting Students," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(1), pages 189-196, January.
    • Handle: RePEc:jfr:ijfr11:v:11:y:2020:i:1:p:189-196
    DOI: 10.5430/ijfr.v11n1p189
    as

    Download full text from publisher

    File URL: http://www.sciedu.ca/journal/index.php/ijfr/article/view/16255/10322
    Download Restriction: no
    File URL: http://www.sciedu.ca/journal/index.php/ijfr/article/view/16255
    Download Restriction: no
    File URL: https://libkey.io/10.5430/ijfr.v11n1p189?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Mark Simkin & Alexander McLeod, 2010. "Why Do College Students Cheat?," Journal of Business Ethics, Springer, vol. 94(3), pages 441-453, July.
    2. Steven Dellaportas, 2013. "Conversations with inmate accountants: Motivation, opportunity and the fraud triangle," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 29-39, March.
    3. Grace Mui & Jennifer Mailley, 2015. "A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(1), pages 45-58, July.
    4. Dellaportas, Steven, 2013. "Conversations with inmate accountants: Motivation, opportunity and the fraud triangle," Accounting forum, Elsevier, vol. 37(1), pages 29-39.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Said, Jamaliah & Alam, Md. Mahmudul & Karim, Zulyanti Abdul & Johari, Razana Juhaida, 2019. "Integrating Religiosity into Fraud Triangle Theory: Findings on Malaysian Police Officers," SocArXiv sy65n, Center for Open Science.
    2. V.U. Imagbe & T.O. Abiloro & G.A. Saheed, 2019. "Fraud Diamond and Financial Crimes in Nigerian Banking Industries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 294-303, October.
    3. Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
    4. Amirah Andika Rifdayanti & Tertiarto Wahyudi & Yusnaini Yusnaini, 2020. "Determinant of Fraud and Unethical Behavior as Intervening Variable on Local Government in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 130-143, December.
    5. Christopher J. Napier, 2017. "The Good Fraud: Accounting, Finance and Banking in a 1930s English Novel," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2017(2), pages 43-70.
    6. Gladys Lee & Esther Pittroff & Michael J. Turner, 2020. "Is a Uniform Approach to Whistle-Blowing Regulation Effective? Evidence from the United States and Germany," Journal of Business Ethics, Springer, vol. 163(3), pages 553-576, May.
    7. Jaehong Lee & Suyon Kim & Eunsoo Kim, 2022. "Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors," IJERPH, MDPI, vol. 19(19), pages 1-14, September.
    8. Haiquan Wu & Wenli Liao & Zhifang Zhou & Yi Li, 2021. "Can Financial Constraints and Regulatory Distance Reduce Corporate Environmental Irresponsibility?," Sustainability, MDPI, vol. 13(23), pages 1-25, November.
    9. Marius Silviu Culea & Daniel Constantin, 2020. "Challenges in Managing the Risks of Error and Fraud in Public Procurement During the State of Emergency Generated by the Covid-19 Virus," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 624-634, December.
    10. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model," Journal of Business Ethics, Springer, vol. 174(3), pages 529-548, December.
    11. Dayah Abdi Kulmie, 2023. "Do Fraud Triangle Components Motivate Financial Crimes in Somalia?," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 15(10), pages 1-84, October.
    12. Saeid Homayoun & Vahid Molla Imeny & Mahdi Salehi & Mahdi Moradi & Simon Norton, 2022. "Which Is More Concerning for Accounting Professionals-Personal Risk or Professional Risk?," Sustainability, MDPI, vol. 14(22), pages 1-13, November.
    13. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "‘Whistleblowing Triangle’: Framework and Empirical Evidence," Journal of Business Ethics, Springer, vol. 160(1), pages 189-204, November.
    14. Waseem Yousaf & Raheel Jamil, 2020. "Does Moral Intensity Affect the Whistleblowing Intentions?," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 2(2), pages 84-99, December.
    15. Bartuli, Jenny & Djawadi, Behnud Mir & Fahr, René, 2016. "Business Ethics in Organizations: An Experimental Examination of Whistleblowing and Personality," IZA Discussion Papers 10190, Institute of Labor Economics (IZA).
    16. Said, Jamaliah & Asry, Salsabila & Rafidi, Marhamah & Obaid, Rawia Rida & Alam, Md. Mahmudul, 2019. "Integrating Religiosity into Fraud Triangle Theory: Empirical Findings from Enforcement Officers," SocArXiv wcyg4, Center for Open Science.
    17. Golden, Joanna & Kohlbeck, Mark, 2020. "Addressing cheating when using test bank questions in online Classes," Journal of Accounting Education, Elsevier, vol. 52(C).
    18. Brennan, Niamh M., 2021. "Connecting earnings management to the real World:What happens in the black box of the boardroom?," The British Accounting Review, Elsevier, vol. 53(6).
    19. Muhammad Azizul Islam, 2014. "Bribery and corruption in Australian local councils," Public Money & Management, Taylor & Francis Journals, vol. 34(6), pages 441-446, November.
    20. Smulowitz, Stephen J. & Almandoz, Juan, 2021. "Predicting employee wrongdoing: The complementary effect of CEO option pay and the pay gap," Organizational Behavior and Human Decision Processes, Elsevier, vol. 162(C), pages 123-135.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:ijfr11:v:11:y:2020:i:1:p:189-196. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gina Perry (email available below). General contact details of provider: http://ijfr.sciedupress.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.