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Academic Cheating and Characteristics of Accounting Students

Author

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  • 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
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    References listed on IDEAS

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    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.
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