Jurnal Ilmiah Akuntansi dan Bisnis
Vol 15 No 2 (2020)

Cheating Intention of Students Based on Theory of Planned Behavior

Patriani Wahyu Dewanti (Faculty of Economics, Universitas Negeri Yogyakarta, Indonesia)
Ida Ayu Purnama (Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Yogyakarta, Indonesia)
Merinda NN Siregar (Faculty of Economics, Universitas Negeri Yogyakarta, Indonesia)
Sukirno Sukirno (Faculty of Economics, Universitas Negeri Yogyakarta, Indonesia)



Article Info

Publish Date
02 Jun 2020

Abstract

The aim of this research is to examine empirically the form of Theory of Planned Behavior in predicting the intention of cheating in accounting students. The samples taken in this research were 426 accounting students. The research employed a mixed-method, with a regression analysis for the quantitative and an analytic induction for the qualitative method. The results of this research found that of all the variables tested, subjective norms were the variables that had the greatest influence on the intention to cheat accounting students, while the moral obligation variable had the second largest influence and perceived behavioral control as the third predictor on the intention to cheat accounting students. The implication of the research is that the main influence of the academic fraud is subjective norms. Keywords: Theory of planned behavior, subjective norms, academic integrity.

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...