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Ethics theory and theory of reasoned action in e-book piracy: An empirical study of accounting students

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Listed:
  • Izzatul Jannah

    (Faculty of Business and Economics, Universitas Islam Indonesia)

  • Muamar Nur Kholid

    (Faculty of Business and Economics, Universitas Islam Indonesia)

Abstract

This research was aimed to analyze the factors affecting accounting students’ intention in carrying out e-book piracy. This research integrated the theory of reasoned action and ethics theory. This was quantitative research with a survey method. Data in this research were collected from respondents who filled in questionnaires. The respondents in this research were accounting students of Universities in Yogyakarta, Indonesia. The data were analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM) supported by SmartPLS 3.0 software. The results of the analysis showed that attitude, subjective norm, perceived benefit, and moral obligation significantly affected the intention of carrying out E-book piracy. Meanwhile, the perceived risk significantly affected the attitude toward piracy. Furthermore, this research discussed both theoretical and practical impacts based on the results of data analysis. Key Words: Theory of reasoned action, ethics theory, e-books piracy, intention

Suggested Citation

  • Izzatul Jannah & Muamar Nur Kholid, 2020. "Ethics theory and theory of reasoned action in e-book piracy: An empirical study of accounting students," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(3), pages 114-122, April.
    • Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:3:p:114-122
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    References listed on IDEAS

    as
    1. Cheolho Yoon, 2011. "Theory of Planned Behavior and Ethics Theory in Digital Piracy: An Integrated Model," Journal of Business Ethics, Springer, vol. 100(3), pages 405-417, May.
    2. Timothy Cronan & Sulaiman Al-Rafee, 2008. "Factors that Influence the Intention to Pirate Software and Media," Journal of Business Ethics, Springer, vol. 78(4), pages 527-545, April.
    3. Casidy, Riza & Phau, Ian & Lwin, Michael, 2016. "The role of religious leaders on digital piracy attitude and intention," Journal of Retailing and Consumer Services, Elsevier, vol. 32(C), pages 244-252.
    4. Hassan Aleassa & John Pearson & Scott McClurg, 2011. "Investigating Software Piracy in Jordan: An Extension of the Theory of Reasoned Action," Journal of Business Ethics, Springer, vol. 98(4), pages 663-676, February.
    Full references (including those not matched with items on IDEAS)

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