Email this article 
Why Accounting Students Are Intent to Engage in Digital Academic Dishonesty?
Abstract
Utilizing digital tools in learning process could arise lack of control among lectures and students. This research aims to examine whether self-efficacy, machiavellianism, and fraud diamond dimensions have influence to accounting students academic dishonesty behavior, especially in digital environment. Data was gathered by convenience sampling, and hypothesis were tested using SEM-PLS. Our hypotheses were supported, except self-efficacy and rasionalization. Pressure, opportunity, capability and ”short-cut” mindset are significant factors which encouraging digital academic dishonesty. This results implies that it is important to evaluate behavioral control systems in this digital era to maintain quality of accounting graduaters.
Keywords
Digital academic dishonesty, self efficacy, machiavellianism, fraud diamond
Full Text:
PDFReferences
Achmada, T., Ghozali, I., & Pamungkas, I. D. (2020). Detection of Academic Dishonesty: A Perspective of the Fraud Pentagon Model. International Journal of Innovation, Creativity and Change, 13(12), 266–282.
Artani, K. T. B., & Wetra, I. W. (2017). Pengaruh Academic Self Efficacy Dan Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Di Bali. Jurnal Riset Akuntansi, 7(2), 123–132.
Bandura, A. (1997). Self-Efficacy: The Exercise of Control. W.H.Freeman.
Barbaranelli, C., Farnese, M. L., Tramontano, C., Fida, R., Ghezzi, V., Paciello, M., & Long, P. (2018). Machiavellian Ways to Academic Cheating: A Mediational and Interactional Model. Frontiers in Psychology, 9(MAY), 1–17. https://doi.org/10.3389/fpsyg.2018.00695
Becker, D., Connolly, J., Lentz, P., & Morison, J. (2006). Using The Business Fraud Triangle to Predict Academic Dishonesty Among Business Students. Academy of Educational Leadership Journal, 10(1), 37–54.
Blau, I., Goldberg, S., Friedman, A., & Eshet-Alkalai, Y. (2021). Violation of Digital and Analog Academic Integrity through The Eyes of Faculty Members and Students: Do Institutional Role and Technology Change Ethical Perspectives? Journal of Computing in Higher Education, 33, 157–187.
Bujaki, M., Lento, C., & Sayed, N. (2019). Utilizing Professional Accounting Concepts to Understand and Respond to Academic Dishonesty in Accounting Programs. Journal of Accounting Education, 47(June), 28–47.
Cressey, D. R. (1950). The Criminal Violation of Financial Trust. American Sociological Review, 15(6), 738–743.
Crittenden, V. L., Hanna, R. C., & Peterson, R. A. (2009). The Cheating Culture: A Global Societal Phenomenon. Business Horizons, 52(4), 337–346. https://doi.org/https://doi.org/10.1016/j.bushor.2009.02.004
Dull, R. B., Schleifer, L. L., & McMillan, J. J. (2015). Achievement Goal Theory: The Relationship of Accounting Students’ Goal Orientations with Self-efficacy, Anxiety, and Achievement. Accounting Education, 24(2), 152–174.
Esteves, G. G. L., Oliveira, L. S., de Andrade, J. M., & Menezes, M. P. (2021). Dark Triad Predicts Academic Cheating. Personality and Individual Differences, 171, 1–3. https://doi.org/https://doi.org/10.1016/j.paid.2020.110513
Etgar, S., Blau, I., & Eshet-Alkalai, Y. (2019). White-Collar Crime in Academia: Trends in Digital Academic Dishonesty Over Time and Their Effect on Penalty Severity. Computer & Education, 141(July). https://www.sciencedirect.com/science/article/abs/pii/S0360131519301745
Fadri, N., & Khafid, M. (2019). Peran Kecerdasan Spiritual Memoderasi Pengaruh Dimensi Fraud Diamond dan Self-Efficacy terhadap Kecurangan Akademik. Economic Education Analysis Journal, 7(2), 430–448.
Fitriana, A., & Baridwan, Z. (2012). Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle. Jurnal Akuntansi Multiparadigma2, 3(2), 242–254.
Friedman, A., Blau, I., & Eshet-Alkalai, Y. (2016). Cheating and Feeling Honest: Committing and Punishing Analog versus Digital Academic Dishonesty Behavior in Higher Education. Interdisciplinary Journal of E-Skills and Lifelong Learning, 12, 193–205.
Mauboy, B. E., & Pesudo, D. A. A. (2019). Sifat Machiavillan, Komitmen Profesional Mahasiswa Terhadap Intensi Kecurangan Dengan Jenis Kelamin Sebagai Variabel Mod-erasi. AFRE (Accounting and Financial Review), 2(2), 119–125. https://doi.org/10.26905/afr.v2i2.3727
Musalova, L. (2017). The Dark Side of Emotional Labour: Machiavellianism and emotion management strategies within a cultural context. Thesis.
Nahar, H. S. (2018). Exploring Future Accountants’ Academic Fraud (In)tolerance: Oman Evidence. Journal of Accounting in Emerging Economies, 8(1), 66–83.
Onu, D. U., Onyedibe, M. C. C., Ugwu, L. E., & Nche, G. C. (2021). Relationship Between Religious Commitment and Academic Dishonesty: Is Self-Efficacy A Factor? Ethics & Behavior, 31(1), 13–20.
Paulus, D., & Septiana, E. (2021). Academic Self-Efficacy dan Takut Gagal - Mana yang Lebih Berpengaruh terhadap Kecurangan Akademik? Jurnal Psikologi Sains Dan Profesi, 5(3), 248–257.
Pavela, G. (1997). Applying The Power of Association on Campus: A Model Code of Academic Integrity. The Journal of College and University Law, 24(1), 1–22.
Purwatmiasih, F., Sudrajat, ., & Oktavia, R. (2021). Academic Fraud in Online System during the COVID-19 Pandemic: Evidence from Lampung - Indonesia. Asian Journal of Economics, Business and Accounting, 34–52. https://doi.org/10.9734/ajeba/2021/v21i230349
Setyaniduta, G. I. P., & Hermawan, S. (2016). Sifat Machiavellian, Perkembangan Moral, Locus Of Control, dan Pengaruhnya Terhadap Dysfunctional Audit Behavior. National Seminar On Accounting and Finance 2016, Universitas Negeri Malang, 1–19.
Shafer, W. E., & Wang, Z. (2011). Effect of Ethical Context and Machiavellianism on Attitudes toward Earnings Management in China. Managerial Auditing Journal, 26(5), 372–392.
Tjoanda, L., & Diptyana, P. (2013). The Relationship between Academic Fraud with Unethical Attitude and Accounting Fraud. The Indonesian Accounting Review, 3(53–66).
Turmuzi, M., Dasing, A. S. H., Baidowi, & Junaidi. (2021). Analisis Kesulitan Belajar Mahasiswa Secara Online (E-Learning) Selama Masa Pandemi Covid-19. Edukatif: Jurnal Ilmu Pendidikan, 3(3), 900–910.
Utami, I., Wijono, S., Noviyanti, S., & Mohamed, N. (2019). Fraud diamond, Machiavellianism and fraud intention. International Journal of Ethics and Systems, 35(4), 531–544. https://doi.org/10.1108/IJOES-02-2019-0042
White, A. (2020). May you live in interesting times: a reflection on academic integrity and accounting assessment during COVID19 and online learning. Accounting Research Journal. https://doi.org/10.1108/ARJ-09-2020-0317
Williams, K. M., Nathanson, C., & Paulhus, D. L. (2010). Identifying and Profiling Scholastic Cheaters: Their Personality, Cognitive Ability, and Motivation. Journal of Experimental Psychology: Applied, 16, 293–307. https://doi.org/https://doi.org/10.1037/a0020773
Winardi, R. D., Mustikarini, A., & Anggraeni, M. A. (2017). Academic Dishonesty among Accounting Students: Some Indonesian Evidence. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 142–164.
Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. CPA Journal, 74(12), 38–42.
Yussof, S. H., & Ismail, S. (2018). Academic Dishonesty among Accounting Students in Malaysia. Management & Accounting Review, 17(1), 19–46.
Zamzam, I., Mahdi, S. A., & Ansar, R. (2017). Pengaruh Diamond Fraud dan Tingkat Religiusitas terhadap Kecurangan Akademik (Studi pada Mahasiswa S1 di Lingkungan Perguruan Tinggi se-Kota Ternate). Jurnal Ilmiah Akuntansi Peradaban, III(2), 1–24.
DOI: https://doi.org/10.26905/ap.v8i2.8814
Refbacks
- There are currently no refbacks.
Indexing by
 |
|  |
|
Index Copernicus International (ICI)
Tools:
 |
|  |
Supported By:
|
JURNAL AKUNTANSI DAN PERPAJAKAN
Fakultas Ekonomi dan Bisnis
Universitas Merdeka Malang
Jalan Terusan Raya Dieng 62-64 Malang
East Java, Indonesia
Phone: 085855234000
Email: akuntansi.pajak@unmer.ac.id
Copyright ©2021 University of Merdeka Malang Powered by Open Journal Systems.