The influence of Islamic religiosity on e-book piracy: an accounting student perspective

Purpose: This study aims to examine the determinant factors affecting accounting student’s intention to carrying out e -book piracy. Methodology: This study used quantitative method with primary data through questionnaire from 187 selected students as samples. The data were analyzed using the PLS SEM supported by SmartPLS software. Findings: The findings of the analysis showed that attitude significantly affects the intention of carrying out E-book piracy while Islamic religiosity negatively influences the intention of carrying out E-book piracy. The findings of this study contribute to the literature regarding piracy in general and e-book piracy in particular. Practical implications: The present study also has implications for higher education institution especially for accounting study program to formulate strategies to minimize e-book piracy by accounting students Originality: This study integrates Islamic religiosity in a research model which is rarely done in the context of research on e-book piracy by accounting students


Introduction
In Indonesia, there are many fraud cases involving accountant profession. Some of them are financial statement modifications by Bukopin Bank which resulted in an unnatural increase in credit and commission-based income (Banjarnahor, 2018), and mismatch of audit results in PT Sunprima Nusantara Financing conducted by the auditors and the Financial Services Authority (Syafina, 2018). Moreover, various frauds were also committed by accountants around the world when they were students. Research conducted by Nonis and Swift (2001) found that students who behave dishonestly while in college will tend to do the same thing when they work.
E-book piracy is one of the most common frauds in Indonesian education field. Furthermore, book piracy is also a global problem that threatens the existence of publishers (Kozlowski, 2018). Statistical data shows that in Russia, 92 percent of book readers illegally download books from the internet (Kozlowski, 2018). This phenomenon also happens in Indonesia. In fact, Indonesia ranks as one of the most countries with the worst Intellectual Property Rights (IPR) protection according to Political and Economic Risk Consultacy (PECR) data (Sukria, 2019). There is no clear data on how many books were pirated. However, the fact that there are many sales of pirated books both offline and online in Indonesia, it can be concluded that book piracy in Indonesia has reached a worrying level (Sukria, 2019). In addition, considering that the book procurement process is very long and involves many types of work, such as writers, editors, publishers, and cover designers, the practice of book piracy can be considered as a huge loss to many parties. For instance, Balai Pustaka publisher has lost IDR 125 billion due to the practice of book piracy (Bangai, 2019). It is not only the publishers who suffered loss, but also the authors got disadvantage. Theauthors lost their income from royalties from the book industry process (Syambudi, 2019). In conclusion, it is clear that apart from violating Intellectual Property Rights, the practice of book piracy can also harm many types of jobs in the book industry.
Above all, it is important to find out the factors that influence accounting students to conduct and use pirated e-books. Several previous studies have conducted research. Research on students in China states that the variables in the Theory of Planned Behavior (TPB), namely attitude, subjective norms, and perceived behavioral control can influence individual intentions to commit digital piracy (Yoon, 2011). Different results were shown on students in South Korea which subjective norms does not influence individual intentions to commit digital piracy (Yoon, 2012). The variables in the TPB theory that have an influence on individual intentions to commit digital piracy are only attitude and perceived behavioral control. Research in Indonesian context also found that moral obligation, self-efficacy, subjective norms, and facilitating conditions have a significant effect on the intention to pirate digital books (Hati et al., 2019). Although there have been several studies in the context of e-book piracy, there are still few studies that try to link Islamic religiosity to e-book pirates. Based on this explanation, this study aims to obtain empirical evidence of the effect of Islamic religiosity, attitude, and self-efficacy on the intention of accounting students to e-book piracy.

Literature Review and Hypotheses Development E-book Piracy
Digital piracy is the process of illegally duplicating digital goods, documents, audio, video, without asking for legal permission from the copyright holder for any reason other than the purpose of backup (Wulandari, 2014). The digital piracy pattern can be divided into two parts, namely file sharing and hard goods piracy (Deejan, 2009). Hard goods piracy refers to the illegal act of reproducing physical products, such as distributing copies of digital books and reproducing them into physical textbooks. Meanwhile, file sharing refers to the piracy of goods in digital format on the internet, such as illegally uploading digital books or running digital book piracy sites.
Digital books are the contents of printed books in digital form, which has increased in popularity in recent years (Nuwer, 2016). Compared to printed books, digital books offer quick access to book content, in the form of ease in exploring, running, searching, ease of sharing of data, and other benefits (Summerfield et al., 2000). Inevitably, these conveniences lead to digital book piracy (Camarero et al., 2014). Moreover, downloading pirated products on the internet is not difficult and can be completed in less than a minute (Cooper & Harrison, 2001).
Piracy of digital books is a conscious or unconscious violation of copyright (Camarero et al.., 2014). Digital piracy is defined as the act of copying, downloading, and sharing digital media for any reason without permission from the copyright holder (Gopal et al., 2004;Yu, 2013). Digital piracy is also defined as copying or downloading copyright that is done illegally or without permission (Camarero et al.., 2014).

Hypotheses Development
Attitude toward a behavior is a thought toward a behavior whether the behavior is beneficial or not (Ajzen, 1991). This thought is related to the assessment of the individual regarding the various benefits or losses that will be obtained if the individual does or does not take the action. Individuals will commit digital book piracy if they have positive beliefs about digital book piracy is a beneficial action for that individual, on the other hand, the individual's intention will be small if the individual believes that the act of pirating digital books is wrong. Most studies that use the Theory of Planned Behavior have found that attitude toward the behavior has a large impact on the intention to commit piracy as found by (Arli & Tjiptono, 2016;Hati et al., 2019;Shah Alam & Mohamed Sayuti, 2011;Casidy et al.., 2016). So from this explanation, the hypothesis in this study is as follows: H1: Attitude positively influences intention to conduct digital book piracy.
Self-efficacy refers to the belief in an individual's ability to act based on his or her needs so he or she achieves that (Bandura, 1998). Self-efficacy is considered as a representation of perceived behavioral control (Bandura, 1982;Yoon, 2011). In TPB, according to Ajzen (1991), the stronger the individual's beliefs are related to certain behaviors, the stronger the individual's perception of control over that behavior. Thus, individuals with higher self-efficacy are more likely to engage in dangerous behavior in the context of digital book piracy. They can commit piracy based on the goals they want to achieve without thinking that the act of piracy can be subject to criminal penalties. Gottfredson and Hirschi (1990) suggest that self-efficacy is served as a determinant of criminal behavior. A similar study was also found by Krueger and Dickson (1994). They found that the higher an individual's self-efficacy, the higher the tendency to take risks. From this explanation, the hypothesis in this study is: H2: Self-efficacy positively influences intention to conduct digital book piracy. Self-efficacy is a self-evaluation of capability and control-lability (Gist, 1987). An individual makes decisions based on the reflection of his or her abilities. Self-efficacy can help people from mental stress and strengthen their attitude towards behavior (Wai et al.., 2018). The social cognitive theory states that perceived self-efficacy is influential in fostering attitudes that maintain consistency in the attitude-behavior relationship (Moore & Homer, 2008;Glasman & Albarracın, 2006). In the context of this study, individuals with high self-efficacy will have a positive attitude perception towards e-book piracy. Wai et al. (2018) found that a positive effect of self-efficacy on attitude. Based on this explanation, the following hypothesis is proposed: H3: Self-efficacy positively influences attitude to conduct digital book piracy Islamic religiosity is an individual belief in Islam that is implemented in the form of practicing Islamic values, such as faith, Islam, and Ihsan (Shihab, 2006). If all of these Islamic values are owned by a person, then he or she is an Islamic religious person who has been serious in implementing Islamic values in daily life. Religiosity has been considered as a significant factor affecting individual values that influence beliefs and behavior (Muslichah & Sanusi, 2019;Saroglou et al., 2004). People who are very religious, in fact, avoid to engage in unethical behavior (Sanchez et al., 2011;Mellor & Freeborn, 2011). Studies on the relationship between religiosity and attitudes towards digital piracy have also been conducted in Christianity. A study found that church attendance is positively associated with attitudes against dignity piracy (Fawcett et al., 2013). Based on this explanation, the following is the proposed hypothesis: H4: Islamic religiosity negatively influences intention to conduct digital book piracy. H5: Islamic religiosity negatively influences attitude to conduct digital book piracy.
Based on this explanation, the model for this research is displayed on Figure 1.

Sample
The sampling method in this study was purposive sampling and convenience sampling. Purposive sampling is used by setting certain criteria, where in this study these criteria are students of the accounting study program in Yogyakarta. Meanwhile, convenience sampling is used by distributing questionnaires based on the ease of obtaining them. Researchers took samples only in the Yogyakarta area because thiscity is known as the city of students based on the quality of education, facilities, and the number of campuses which are more than the other cities in Indonesia (Aswin, 2017).

Measurements
This study used a questionnaire with a Likert scale ranging from 1 "strongly disagree" to 6 "strongly agree". Measurements in each variable in this study were modified from previous studies and adjusted to the context with this study. Attitude is measured by 4 items adopted from Yoon (2011). The self-efficacy variable is measured by 4 items adopted from Hati et al. (2019), and for the Islamic religiosity variable it is measured by 10 items adopted from Barro and McCleary (2003) and Jamal and Sharifuddin (2015). The complete items of measurement for each variable can be seen on Table  2.

Data Analysis Method
This study uses data analysis methods using SmartPLS software to test the relationship between interconnected variables run on computer media. Data analysis with SmartPLS includes testing measurement models and structural models (Hair et al.., 2017). The measurement model includes testing the outer loading with outer loading value criteria above 0.6, convergent vailidity testing by looking at the average variance extracted (AVE) value with the criteria for the AVE value above 0.5 (Hair et al.., 2017). In addition, the measurement model also includes convergent validity testing using cross loading and reliability testing using Cronbach's α and composite reliability (CR) measurements (Hair et al.., 2017).

Results and Discussions
Sample Profile Table 1 presents in detail the profiles of respondents in this study. In general, female respondents (68.45%) dominate the male respondents (31.55%). In terms of age, the majority of respondents have an age range between 19 -20 years (26.74%) and 20 -21 years (25.13%). Regarding the study level, the majority of respondents are currently taking undergraduate study (76.47%) and diploma (19.25%). In terms of monthly allowances, the majority of respondents have a monthly allowance of 1 -1.5 million rupiahs (31.55%). 18.18% 1,000,000-1,500,000 59 31.55% 1,500,001-2,000,000 56 29.95% 2,000,001-2,500,000 23 12.30% 2,500,001-3,000,000 10 5.35% 3,000,001-3,500,000 4 2.14% 3,500,001-4,000,000 0 0.00% 4,000,001-4,500,000 1 0.53%  The last measurement model testing is discriminant validity testing which applied cross loading testing. The test results show that the discriminant validity test can be fulfilled because the correlation value of the construct item with the related construct is greater than the other constructs. The complete results of the cross loading test can be seen in Table 3.

Measurement and Structural Model Test
Based on the results of structural model testing, it can be seen that the research model can explain 45.96% of accounting students' intention to pirate e-books. This model is in the weak category because the value is still below 50% (Hair et al.., 2017). In addition, this research model is also able to explain 14.93% attitude. Furthermore, about the results of data analysis regarding hypothesis testing, it shows that all hypotheses are acceptable except for H2. Attitude has a significant positive effect on the intention to pirate e-books (AT -> IN; β = 0.5287; significance = p <0.01). This result indicates that H1 is supported by data. However, H2 is not supported by data, meaning that self-efficacy does not affect the intention to pirate e-books (SE -> IN; β = 0.0987; not significance). Besides that, self-efficacy has a significant positive effect on attitude (SE -> AT; β = 0.2193; significance = p <0.01). This indicates that H3 can be supported by data. Regarding the Islamic religiosity, it can be concluded that Islamic religiosity has a negative effect both on the intention (IR -> IN; β = -0.2497; significance = p <0.01), and attitude to pirate e-books (IR -> AT; β = -0.3152; significance = p <0.01). This indicates that H4 and H5 are supported. In brief, the result can be seen on Figure 2.

Discussion and Implication
This study analysed the influence of attitude, Islamic religiosity, and self-efficacy on the intention of accounting students to pirate e-books. The results of data analysis show that this research model is not strong enough because it can explain 45.96% (less than 50%) of accounting students' intention to pirate e-books, and 14.94% of attitudes towards e-book piracy. However, this study finds interesting data analysis results.
The results explain that attitude has a significant positive effect on accounting students' intention to pirate e-books. This indicates that the higher the perception of accounting students about the benefits of e-book piracy, the accounting students will have a greater intention to pirate e-books. This result aligned with research by Arli and Tjiptono (2016), Hati et al., (2019); Shah Alam and Mohamed Sayuti (2011); Casidy et al., (2016). Therefore, it is important for universities, especially accounting study program lecturers, to be able to form the good attitude of their students towards e-book piracy. The results of data analysis also show that the attitude is the variable that has the strongest influence on the intention of accounting students to commit e-book piracy, so that the role of accounting lecturers to change the attitude of accounting students towards e-book piracy is an important thing to do. On the other hand, self-efficacy does not have a positive effect on the intention to pirate e-books. But, it has a significant positive effect on attitude. This indicates that accounting students who have the resources and skills to pirate e-books will not have a strong intention to pirate ebooks although they have a higher attitude to do so. The results of this study are in line with Wai et al. (2018) who found that the higher the self-efficacy, the higher the attitude toward behavior. Based on these findings, book publishers need to be able to take advantage of various existing technologies to make e-book piracy more difficult to be done, for example by using digital right management (DRM) (Yoon, 2011).
Lastly, the results of Islamic religiosity on intention also has a significant negative effect. It supports the study by Casidy et al., (2016). This finding indicates that accounting students who obey various Islamic religious provisions have less intention to pirate e-books. Therefore, it is suggested to insert the Islamic values in the process of higher education to prevent accounting students from unethical actions such as e-books pirating. Although it is not the variable that has the greatest influence on intention to pirate e-books, Islamic religiosity has the greatest negative influence on attitude. This finding, furthermore, can strengthen the role of Islamic religiosity in suppressing the intention of accounting students to pirate e-books. Strengthening Islamic religiosity for accounting students is an essential thing for universities, especially to prevent students from e-book piracy behavior that can harm various parties, including writers, auditors, publishers, etc.

Conclusions
This study examines the effect of attitude, self-efficacy, Islamic religiosity of accounting students on their intention to pirate e-books. From a theoretical point of view, this study supports the result of previous studies regarding the positive effect of attitude and negative influence of Islamic religiosity on the accounting students' intention to pirate e-books. However, this study has some limitations which are expected to be overcame by future studies. There was an Islamic religiosity indicator that has been removed because it is invalid. Future studies are suggested to develop measurements that are more appropriate to the context of Muslim in Indonesia. On the other hand, most of the respondents were undergraduate and diploma students, which represent young generation. This could be a problem in generalizing the research results. In this regard, future research needs to expand the sample by including master and doctoral students.