dishonesty is one of the major problems that can increase the cases of
corporate scandals including accountants.
collar crime is against a law that usually involves a professional workers or
person in business doing fraud or financial theft. From Klynveld Peat Marvick
Gerdeler (KPMG) Malaysia fraud survey (KPMG, 2013), found that the survey
respondent felt the amount of fraud has grown over the past three years by 89%
while the other 94% respondent believed that fraud has become more
sophisticated. The integrity of accounting programs has been regularly
questioned due to the fact that the accounting career is being entrusted with the
great responsibility of preparing and communicate the information to
stakeholders for decision-making purposes. Considering that the accounting
students are future business leader, their educational integrity at the
academic stage have to be given close attention.
Nonis & Swift (2001), have proven cheating in school is related to
cheating at work and engaging in counterproductive work behavior. As one of the
cases is Transmille Group Berhad’s auditor found out that the revenue was
overstated for three consecutive financial years from 2004 to 2006. In order to
avoid this matter happen in the future, this problem should be analyzed and
overcome. Is it true, academic dishonesty happen because of the peer’s
behavior, personal attributes, impression management, motivation and university
Motivation may prove to be a main purpose that
affects the academic dishonesty among students. The study explores how do the
perceptions of peer’s behavior affect students’ intention to study (Teodorescu
& Andrei, 2009). Stephens
(2017), stated about how students manage their attitudes related to
academic dishonesty as such behavior is common in university. A general lack of
honesty and integrity will be problematic if students maintain these habits as
the next generation of accountants (Josephson & Mertz , 2004).
2.1.4 The impact of Peer’s Behavior on academic dishonesty
perception of peers’ behavior has shown to be one of the significant
explanatory contextual variables with perceptions of academic dishonesty upper
levels among one’s peers related to self-reported academic dishonesty upper
McCabe (1992) suggest, that one of the major roles in this relationship is
neutralization strategies where the students seem to find it rather easy to
convince themselves that they have to do so if others are cheating and the
institutional are not doing anything about it. They think that it is unfair for
their grades as others are allowed to cheat.
students are more likely to do academic dishonesty themselves if their peers
are cheating and it is acceptable. Imagine what happens to students’ attitudes
and behavior when this academic dishonesty is acceptable and the university
does nothing to prevent it. The students should know the understanding of how
decisions related are relevant to behavior in the exam as well as beyond the
perceptions involving academic dishonesty can give an influence as students
make the particular decision about cheating in the exam. Additionally, students
will be influenced by the perceptions of peers who will probably sit in
judgment of their behavior.
2.4.3 Peer Behavior
effect of peers influences has shown that the most important correlates of
academic dishonesty are peer influences supported by Bandura’s social learning
theory to understand academic dishonesty. (Bandura, 1986) posited that students
appears to observe what their peers do and learn about behavior as allowed by
peers and human behavior usually learned through the influence of example.
There is strong relation between perceptions of peers’ behavior and academic
dishonesty as the values of peer culture have significant influence on the
values developed by college students (Dalton, 1985). Therefore, this study
3.2 POPULATION AND SAMPLE
research had focused on the universities that offer Bachelor of Accounting
courses approved and recognized by Malaysian Institute of Accounting (MIA). A
population that was targeted for this study is undergraduate accounting
students from various higher education institutions such as University Tenaga
Nasional, Sultan Haji Ahmad Shah Campus (UNITEN), Infrastructure University
Kuala Lumpur (IUKL) and International Islamic University Malaysia, Gombak (IIUM).
As the respondent were accounting students from around Malaysia and there is no
specific number of that, a larger sample can give more accurate results.
According to Sekaran and Bougie (2016), the appropriate sampling size for the
most research is larger than 30 and less than 500.
of large population size, to find the appropriate sample size, the margin error(P)
of 5% and confidence level of 95% with the standard deviation(d) of 0.5, will get 384 which means that
is the minimum number of respondent needed for this research. (Krejcie and Morgan, 1970).
3.2.1 Type of Sampling
this study, the suitable type of sampling is purposive sampling where this
sampling is restricted to different people who can give the desired
information, either because they fit in with some criteria set by the
researcher, or they are the only ones who have it (Sekaran & Bougie, 2016). Krejcie and
Morgan (1970), providing a table that highly interpreted the size
decision to ensures a good decision model.
addition, the questionnaires were distributed to 406 respondents to UNITEN,
IUKL and IIUM students who are currently taking an accounting course.