| Issue |
SHS Web Conf.
Volume 34, 2017
The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|
|
|---|---|---|
| Article Number | 06008 | |
| Number of page(s) | 6 | |
| Section | Accounting Education | |
| DOI | https://doi.org/10.1051/shsconf/20173406008 | |
| Published online | 14 February 2017 | |
Why do Accounting Students at Higher Learning Institutions Conduct an Academic Dishonesty?
Department of Accounting, Faculty of Economics & Business, Universitas Gadjah Mada, Indonesia
* Corresponding author: arizona.mustikarini@ugm.ac.id
Academic dishonesty is a serious educational problem. Moreover, the tendency to cheat at workplace appertain with the frequency of cheating in college. This study aims to empirically examine the influence of individual factors and situational factors to the intention of accounting students to conduct an academic dishonesty. This study uses survey as data collection technique by employing a set of a questionnaire. This result of this research finds that attitudes, subjective norms, and perceived behavioural control have positive and significant effects to the intention of the accounting students to commit an academic dishonesty. However, among three situational factors only pressure and definitional ambiguity that have a positive and significant effect to the intention of accounting students.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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