Parastri, Desirianingsih Haryati and Vernando, Andreas (2021) PERILAKU KECURANGAN AKADEMIK; PERBANDINGAN ANTARA MAHASISWA AKUNTANSI DAN NONAKUNTANSI. [Artikel Dosen]
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Peer Review - Vernando - Academic cheating behaviour Student perception Accounting students Non accounting students.pdf Download (1MB) |
Abstract
Scandals that occurred in various parts of the world result in a crisis of the accounting profession credibility. Previous literature provides evidence that cheating behaviour in the work environment is significantly related to academic cheating during college. This study investigates how accounting students perceive fraudulent behaviour and whether there is a difference between academic cheating behaviour between accounting and non-accounting students.
Researchers used the survey method by distributing questionnaires to 203 students of 109 accounting students and 94 non-accounting students from three universities in Yogyakarta. Data analysis used descriptive and inferential statistics. The Inferential statistics are t-test and chi-square test. This study finds that there are differences in perceptions of fraud between accounting students and non-accounting students. Accounting students are more likely to commit academic fraud than students in other fields. In addition, this study also finds that academic cheating behaviour is common because all respondents have at least committed 1 of 13 types of fraudulent behaviour. Moreover, students perceive the most serious cheating behaviour as using cheat sheets that are not permitted during the exam and viewing or copying from others at the time. Meanwhile, the least serious cheating behaviour is finding out the questions in the exam before the exam schedule and working together on assignments that should be finished individually.
| Item Type: | Artikel Dosen |
|---|---|
| Additional Information: | Academic cheating behaviour; Student perception; Accounting students; Non-accounting students |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisi / Prodi: | Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi) |
| Depositing User: | Andreas Vernando |
| Date Deposited: | 08 Feb 2022 05:45 |
| Last Modified: | 08 Feb 2022 05:45 |
| URI: | http://eprints.uad.ac.id/id/eprint/32241 |
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