Religiousity, Cohesiveness, Honesty, Ethical Judgment, Accounting Students’ Intention to Report Friends’ Academic Fraud

Vika Fitranita (), Sriwidharmanely Sriwidharmanely and Madani Hatta
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Vika Fitranita: Universitas Bengkulu, Faculty of Economics and Business
Sriwidharmanely Sriwidharmanely: Universitas Bengkulu, Faculty of Economics and Business
Madani Hatta: Universitas Bengkulu, Faculty of Economics and Business

A chapter in Proceedings of the 1st Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023), 2023, pp 53-62 from Springer

Abstract: Abstract This research aims to influence knowledge of religiosity and ethical judgment, which is moderated by cohesiveness and honesty inaccounting students’ intention to report the condition of friends. This studyis based on the Theory of Reasoned Action (TRA) and the theory of self-justification and moral balance. Data collection in this research was carried out by distributing questionnaires to 182 Bengkulu University Accounting Students. Data was processed and analyzed using Smart PLS 3 software. This research found that religiosity has a positive influence on the intention to report conditions, ethical judgment has a positive influence on the intention to report conditions; meanwhile, cohesiveness cannot moderate the relationship between ethical judgment and intentions to report conditions, and honesty can moderate the influence of assessment—ethical intention to report the conditions.

Keywords: Religiosity; Solidarity; Honesty; Ethical Judgment; Cheating (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-328-3_7

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DOI: 10.2991/978-94-6463-328-3_7

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