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All Journal Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal
Mustikarini, Arizona
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Economics, Econometrics & Finance

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ACADEMIC DISHONESTY AMONG ACCOUNTING STUDENTS: SOME INDONESIAN EVIDENCE Winardi, Rijadh Djatu; Mustikarini, Arizona; Anggraeni, Maria Azalea
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

Academic dishonesty among students has been recognised as a major concern in higher education in Indonesia. Accounting research arguably need to give more attention to this issue. This is partly because of the importance of integrity as part of accounting ethics and professionalism. However, little currently known about academic dishonesty among accounting students in Indonesia. We address this issue by surveying 342 accounting students about their perception of academic dishonesty and what motivates such behaviour. Our respondents were from all first, second or third year undergraduate students at one state university in Indonesia. Drawing from Theory of Planned Behaviour, we examine three individual variables - attitude, subjective norms, and perceived behavioural control. In addition, we also examine three situational variables - academic integrity culture, definitional ambiguity, and pressure. Six hypotheses were tested, using a Partial Least Squares-Structural Equation Modelling. The results reveal that 77.5% of respondents admitted committing academic dishonesty. While all individual factors studies have positive significant effect on the intention to commit academic dishonesty, of the three situational factors only pressure and definitional ambiguity have a positive significant effect. Surprisingly, it is found that academic integrity culture does not have a significant effect.
Related party transactions: Do they matter to auditors? Evidence from audit opinions in Indonesia Mustikarini, Arizona
ABIS: Accounting and Business Information Systems Journal Vol 13, No 4 (2025): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v13i4.111145

Abstract

I examine how independent auditors respond to the firms' related party transactions (RPTs), namely related party sales, purchases, receivables, and payables. I use Indonesian data where RPTs are profoundly prevalent. I predict that the nature of RPTs potentially leads to a higher risk of material misstatements, and thus, the auditor is likely to issue a modified audit opinion (MAO). The data is hand-collected from RPT disclosures in the annual reports from 360 firm-years during the financial year of 2011-2015. The data is analyzed using a logistic regression. Based on the analyses, I find that related party sales, purchases, and payables are positively associated with the issuance of an MAO. These results suggest that auditors respond to RPTs as high-risk transactions. However, I find no empirical support that RPT receivables are associated with MAO issuance. Findings from this research contribute to the literature by demonstrating that RPTs matter to auditors’ decisions about opinion issuance. Results also suggest practical implications from this study. It is critical for auditors to have a comprehensive knowledge of the nature of RPTs conducted by audit clients, as RPTs are considered high-risk transactions.
Co-Authors Anggraeni, Maria Azalea Rijadh Djatu Winardi