Corruption – Why do they do it?

Othman, Zaleha; Shafie, Rohami; Hamid, Fathilatul Zakimi Abdul

doi:10.1016/j.sbspro.2014.11.074

Cited by 27 publications

(35 citation statements)

References 19 publications

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“…Theory of Planned Behaviour (TPB) is very useful in explaining a complex phenomenon such as ethical/unethical decision-making such as academic dishonesty. This theory has been applied to a broad range of topics from whistleblowing by civil servants (Winardi 2013), decision-making by public accountants (Buchan 2005), software and music piracy by accounting students (Alleyne et al 2015), to corruption engagement (Othman et al 2014). Since the introduction of TPB, a range of studies have implemented the theory in various contexts of behaviour (Conner and Armitage 1998;Ajzen 2011).…”

Section: Theory Of Planned Behaviourmentioning

confidence: 99%

Academic Dishonesty Among Accounting Students: Some Indonesian Evidence

Winardi¹,

Mustikarini²,

Anggraeni³

2017

JAKI

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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.

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Section: Theory Of Planned Behaviourmentioning

confidence: 99%

Academic Dishonesty Among Accounting Students: Some Indonesian Evidence

Winardi¹,

Mustikarini²,

Anggraeni³

2017

JAKI

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“…Penelitian yang menggunakan responden bukan pelaku fraud lainnya dilakukan oleh Othman et al (2014). Othman et al (2014)…”

Section: Gambar 1 Fraud Triangle: Faktor-faktor Pemicu Kecurangan (Frunclassified

“…Temuan ini menerima hipotesis keenam yang menyatakan bahwa perceived behavioral control berpengaruh positif terhadap the intention to engage fraud, dan mendukung teori planned behavior (Beck dan Ajzen 1991a) serta mendukung temuan Cohen et al (2010) dan Schuchter dan Levi (2015). Schuchter dan Levi (2015) serta Othman et al (2014) menyatakan bahwa para pelaku fraud kurang memiliki pengendalian perilaku untuk berbuat fraud. Hal ini dapat menjadi motivasi atau niat untuk berbuat fraud karena keserakahan atau integritas yang rendah.…”

Section: Pengaruh Perceived Behavioral Control Terhadap Niat Berbuat unclassified

Faktor-Faktor Yang Memengaruhi Procurement Fraud: Sebuah Kajian Dari Perspektif Persepsian Auditor Eksternal

Zulaikha¹,

Hadiprajitno²

2016

JAKI

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This study examines factors affecting fraud in the procurement of government's goods and services from the independent auditor's point of view. Based on fraud triangles and theory of planned behavior, this study proposes seven hypotheses which were tested using structural equation model (SEM)-partial least square. This study used primary data gathered by survey to auditors of Audit Board of the Republic of Indonesia in its head office and several selected representative offices.Respondents were asked to provide their answer/perception for questions in questionnaire regarding factors influencing the procurement fraud of government's goods and services. The results show that the procurement frauds are significantly influenced by weaknesses in procurement system, lack of procurement committe's quality, and the intention to engage fraud. Furthermore, the intention to engage fraud are influenced by attitude, subjective norms, and the perceived behavioral control. These findings suggest that procurement frauds are associated with individual factors as rationalization and opportunities. These factors could be considered when designing internal control structure to restrain fraud behavior.

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“…To address the corruption issue social constructionist perspective is employed, specifically qualitative methodology is used to gain an insight of the phenomenon. [4] Anti-corruption studies should take into account the following:…”

Section: Introductionmentioning

confidence: 99%

The Role and Importance of Anti-Corruption Researching

2019

IJITEE

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Corruption – Why do they do it?

Cited by 27 publications

References 19 publications

Academic Dishonesty Among Accounting Students: Some Indonesian Evidence

Academic Dishonesty Among Accounting Students: Some Indonesian Evidence

Faktor-Faktor Yang Memengaruhi Procurement Fraud: Sebuah Kajian Dari Perspektif Persepsian Auditor Eksternal

The Role and Importance of Anti-Corruption Researching

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