Vol. 3 No. 1 (2013), Articles
Vol. 3 No. 1 (2013)

THE RELATIONSHIP BETWEEN ACADEMIC FRAUDS WITH UNETHICAL ATTITUDE AND ACCOUNTING FRAUD

Articles
DOI: 10.14414/tiar.v3i01.212
Published 2012-12-04
Laurensia Tjoanda
STIE Perbanas Surabaya
Pepie Diptyana
STIE Perbanas Surabaya
>


PDF
PDF

Keywords

Academic Dishonesty
Unethical Behavior
Accounting Fraud Likelihood

How to Cite

Tjoanda, Laurensia, and Pepie Diptyana. “THE RELATIONSHIP BETWEEN ACADEMIC FRAUDS WITH UNETHICAL ATTITUDE AND ACCOUNTING FRAUD”. The Indonesian Accounting Review, vol. 3, no. 1, Dec. 2012, pp. 53-66, https://doi.org/10.14414/tiar.v3i01.212.
ACS APA Chicago Harvard MLA AMA

Download Citation

Endnote/Zotero/Mendeley (RIS)
Creative Commons License

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

Abstract

The attitude of being dishonest is not only done by the practitioner or an accountant, but it isalso preceded by a fraud committed by students in formal education. This unethical behaviorwould arise when the accountants violate the professional code of ethics established by theAccountants Association in Indonesia (IAI). This study aims to analyze the relationships ofattitudes toward academic dishonesty attitude toward unethical behavior and attitudes towardaccounting fraud likelihood from public accountants’ perspective. Vignette used to collectdata with the population of registered public accountants in IAPI. The sample covers 43public accountants who have been participating in the Congress IAI XI in Jakarta, and publicaccountants in Surabaya. It was found out that there is significant correlation betweenattitudes with academic dishonesty and attitude with unethical behavior towards attitudes ofaccounting fraud.