Article Sidebar

Download
Full Text PDF
Statistic
Read Counter : 655 Download : 576

Downloads

Download data is not yet available.

Main Article Content

Abstract

The purpose of this study was to investigate the factors that influence cheating intention (CI) and cheating behavior (CB) on accounting students with Islamic religiosity (IR) as a moderating factor. This study used the theory of planned behavior (TPB) concept in predicting academic cheating. The sample of this study used a cluster sampling approach. The data collecting technique used a survey method with a questionnaire. The population of this study was accounting students at an Islamic university in Yogyakarta, Indonesia with a total of 146 respondents. Regression analysis was employed to test this hypothesis by using a structural equation modeling (SEM) approach using smart-PLS. The results of this study indicated that attitude toward cheating (ATC) and IR had a negative effect on CI, and perceived behavioral control (PBC) had a positive effect on CI and CB. However, it has no effect when moderated by religiosity. This finding also implied that religiosity was unable to moderate TPB to reduce students’ desire to commit academic misconduct. This paper contributes to the literature by providing empirical evidence of the moderating effect of religiosity on academic misconduct of students in higher education.

Keywords

academic misconduct accounting students cheating behavior cheating intention religiosity

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author Biography

Rizki Hamdani, Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

ORCID iD: http://orcid.org/0000-0003-0708-0691

Google Scholar: https://scholar.google.co.id/citations?user=PB8n4DwAAAAJ&hl=en 

How to Cite
Hamdani, R., Siregar, D. I., Marpaung, A. P., Gonggo, R. A., & Sulistiyanti, U. (2022). Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity. Journal of Contemporary Accounting, 4(1), 10–22. https://doi.org/10.20885/jca.vol4.iss1.art2
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Ajzen, & Fishbein, M. (1980). Understanding Attitudes And Predicting Sosial Behavior. Englewood Cliffs. Nj: Prentice-Hall.
  2. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.
  3. Ajzen, I. (2002). Perceived behavioral control, self-efficacy, locus of control, and the theory of planned behavior. Journal of Applied Social Psychology, 32, 665–683.
  4. Al Marri, T. S., Oei, T. P., & Al-Adawi, S. (2013). The development of the short muslim practice and belief scale. Mental Health, Religion and Culture, 12(3), 415–426.
  5. Aldulaimi, S. . (2016). Fundamental Islamic perspective of work ethics. Journal of Islamic Accounting and Business Research, 7(1), 59 – 76.
  6. Azizah, N. (2006). Perilaku moral dan religiusitas siswa berlatar belakang pendidikan umum dan agama. Jurnal Psikologi, 33(2), 1–16.
  7. Baier, C., & Wright, B. R. E. (2001). If you love me keep my commandments: A meta-analysis of the effect of religion on crime. Journal of Research in Crime and Delinquency, 38, 3–21.
  8. Bandura, A. (2001). Social cognitive theory: An agentic perspective. Annual Reviews Psychol, 52, 1–26.
  9. Beck, L., & Ajzen, I. (1991). Predicting dishonest actions using the theory of planned behavior. Journal of Research in Personality, 25, 285–301.
  10. Chang, M. K. (1998). Predicting unethical behavior: A comparison of the theory of reasoned action and the theory of planned behavior. Journal of Business Ethics, 17, 1825–1834.
  11. Compeau, D., Higgins, C. A., & Huff, S. (1999). Social cognitive theory and individual reactions to computing technology: A longitudinal study. MIS Quarterly: Management Information Systems, 23(2), 145–158. https://doi.org/10.2307/249749
  12. Crown, D., & Spiller, M. S. (1998). Learning from the literature on collegiate cheating: A review of empirical research. Journal of Business Ethics, 17, 683–700.
  13. Dewanti, P. W., Purnama, I. A., Siregar, M. N., & Sukirno, S. (2020). Cheating intention of students based on theory of planned behavior. Jurnal Ilmiah Akuntansi dan Bisnis, 15(2), 268. https://doi.org/10.24843/jiab.2020.v15.i02.p09
  14. Dodeen, H. . (2012). Undergraduate student cheating in exams. Damascus University Journal, 28(1), 37–55.
  15. Eid, R., & El-Gohary, H. (2015). The role of Islamic religiosity on the relationship between perceived value and tourist satisfaction. Tourism Management, 46, 477–488.
  16. Fam, K. S., Waller, D. S., & Erdogan, B. Z. (2004). The influence of religion on attitudes towards the advertising of controversial products. European Journal of Marketing, 38(6), 537–555.
  17. Fitriana, A., & Baridwan, Z. (2012). Perilaku kecurangan akademik mahasiswa akuntansi: Dimensi fraud triangle. Jurnal Akuntansi Multiparadigma, 3(2), 242-254 2009).
  18. Greiner, L. E. (1998). Evolution and revolution as organizations grow. Harvard Business Review, May-Junie.
  19. Hadjar, I. (2017). The effect of religiosity and perception on academic cheating among muslim students in Indonesia. Journal of Education and Human Development, 6(1), 139–147. https://doi.org/10.15640/jehd.v6n2a15
  20. Hagger, M. S., & Chatzisarantis, N. L. D. (2006). First- and higher-order models of attitudes, normative influence, and perceived behavioural control in the theory of planned behaviour. British Journal of Social Psychology, 44(4), 513–535. https://doi.org/10.1348/014466604X16219
  21. Harding, T. S., Mayhew, M. J., Finelli, J., & Carpenter, D. D. (2007). The theory of planned behavior as a model of academic dishonesty in engineering and humanities undergraduates. Ethics & Behavior, 17(3), 225–279. https://doi.org/10.1080/10508420701519239
  22. Hongwei, Y., Glanzer, P. L., Johnson, B. R., Sriram, R., & Moore, B. (2017). The association between religion and self-reported academic honesty among college students. Journal of Beliefs & Values, 38(1), 63–76.
  23. Jahya, N. bt. (2004). Factors that influence muslim consumer preference towards islamic banking products or facilities. Master of Business Administration University Sains Malaysia, 1-24.
  24. Khan, I. U., Khalid, A., Hasnain, S. A., Ullah, S., Ali, N., & Zealand, N. (2019). The impact of religiosity and spirituality on academic dishonesty of students in Pakistan. European Online Journal of Natural and Social Sciences, 8(3), 381–398. http://european-science.com/eojnss/article/view/5525
  25. Kisamore, J. L., Stone, T. H., & Jawahar, I. M. (2007). Academic integrity: The relationship between individual and situational factors on misconduct contemplations. Journal of Business Ethics, 75(4), 381–394. https://doi.org/10.1007/s10551-006-9260-9
  26. Marquette, H. (2010). Corruption, Religion and Moral Development. International Development Department, University of Birmingham, Working Paper 42-2010.
  27. McCabe, D. L., Butterfield, K. D., & Trevino, L. K. (2006). Academic dishonesty in graduate business programs: Prevalence, causes and proposed action. Academy of Management Learning and Education, 5, 294–306.
  28. Mccabe, D. L., Trevino, L. K., & Butterfield, K. D. (1996). The influence of collegiate and corporate ethics-related behavior in the workplace. Business Ethics Quarterly, 6(4), 461–476.
  29. Michelson, S., Schwartz, L., Sendall, P., & Stowe, K. (2007). Cheating Among Business Students: Determining the Influence of Religion, Perceptions of Cheating, and the Campus Environment.
  30. Moten, A. (2014). Academic dishonesty and misconduct: Curbing plagiarism in the Muslims world. Intellectual Discourse, 22(2), 167–189.
  31. Mustapha, R., Hussin, Z., Siraj, S., & Darusalam, G. (2016). Does Islamic religiosity influence the cheating intention among Malaysian Muslim students? A modified theory of planned behavior. International Journal of Academic Research in Business and Social Sciences, 6(12), 389–406. https://doi.org/10.6007/IJARBSS/v6-i12/2504
  32. Niazi, M. A. K., Ghani, U., & Aziz, S. (2019). Impact of Islamic religiosity on consumers’ attitudes towards islamic and conventional ways of advertisements, attitude towards brands and purchase intentions. Business & Economic Review, 11(1), 1–30. https://doi.org/10.22547/ber/11.1.1
  33. Nonis, S., & Swift, C. O. (2001). An examination of the relationship between academic dishonesty and workplace dishonesty: A multicampus investigation. Journal of Education for Business, 77(2), 69–77. https://doi.org/10.1080/08832320109599052
  34. Passow, H. J., Mayhew, M. J., Finelli, C. J., Harding, T. S., & Carpenter, D. D. (2006). Factors influencing engineering students’ decisions to cheat by type of assessment. Research in Higher Education, 47, 643–684.
  35. Pavarala, V., & Malik, K. (2010). Religions and Development Research Programme Religions, Ethics and Attitudes towards Corruption: A Study of Perspectives in India.
  36. Rettinger, D. ., & Jordan, A. (2005). The Relations among religion, motivation, and college cheating: A natural experiment. Ethics & Behavior, 15(2), 107–129.
  37. Salsabilla, S. (2020). Islamic religiosity dan kecurangan akademik mahasiswa akuntansi. Akurasi : Jurnal Studi Akuntansi dan Keuangan, 3(2), 81–94. https://doi.org/10.29303/akurasi.v3i2.38
  38. Sarita, & Dahiya, R. (2015). Academic cheating among students: Pressure of parents and teachers. International Journal of Applied Research, 1(10), 793–797.
  39. Sharma, R., Singh, G., & Sharma, S. (2021). Competitors’ envy, gamers’ pride: An exploration of gamers’ divergent behavior. Psychology and Marketing, 38(6), 965–980. https://doi.org/10.1002/mar.21469
  40. Sims, R. L. (1993). The relationship between academic dishonesty and unethical business practices. Journal of Education for Business, 68(4), 207–211. https://doi.org/10.1080/08832323.1993.10117614
  41. Stone, T. H., Jawahar, I. M., & Kisamore, J. L. (2010). Predicting academic misconduct intentions and behavior using the theory of planned behavior and personality. Basic and Applied Social Psychology, 32(1), 35–45. https://doi.org/10.1080/01973530903539895
  42. Stone, T. H., Kisamore, J. L., & Jawahar, I. M. (2007). Predicting academic dishonesty: Theory of planned behavior and personality. Proceedings of the 2007 Management Education Division of the Administrative Sciences Association of Canada.
  43. Wandayu, R. C., Purnomosidhi, B., & Ghofar, A. (2019). Riset akuntansi dan keuangan indonesia faktor keperilakuan dan perilaku kecurangan akademik: Peran niat sebagai variabel mediasi. Riset Akuntansi dan Keuangan Indonesia, 4(1), 89–100.
  44. Wang, Y. Y., Wang, Y. S., & Wang, Y. M. (2022). What drives students’ internet ethical behaviour: an integrated model of the theory of planned behaviour, personality, and internet ethics education. Behaviour and Information Technology, 41(3), 588–610. https://doi.org/10.1080/0144929X.2020.1829053
  45. Weaver, G. R. (2002). Religiosity and ethical behavior in organizations: A symbolic interactionist perspective. Academy of Management Review, 27(1), 77–97.
  46. Weaver, G. R., & Agle, B. R. (2002). Religiosity and ethical behavior in organizations: A symbolic interactionist perspective. The Academy of Management Review, 27(1), 77–97.
  47. Weber, J., & Gillespie, J. (1998). Differences in ethical beliefs, intentions, and behaviors: The role of beliefs and intentions in ethics research revisited. Business & Society , 37(4), 447–467. https://doi.org/10.1177/000765039803700406
  48. Whitley, B. E., J. (1998). Factors associated with cheating among college students. Research in Higher Education, 39, 235–274. https://doi.org/10.1023/A:1018724900565
  49. Wijayanti, A. W., & Putri, G. A. (2016). Model theory of planned behavior (TPB) untuk memprediksi niat mahasiswa melakukan kecurangan akademik. Jurnal Manajemen dan Kewirausahaan, 14(2), 189–197.
  50. Yu, H., Glanzer, P. L., & Johnson, B. R. (2021). Examining the relationship between student attitude and academic cheating. Ethics and Behavior, 31(7), 475–487. https://doi.org/10.1080/10508422.2020.1817746