Proceedings of the 1ST Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023)

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

Authors
Vika Fitranita1, *, Sriwidharmanely Sriwidharmanely2, Madani Hatta3
1Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia
2Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia
3Faculty of Economics and Business, Universitas Bengkulu, Bengkulu, Indonesia
*Corresponding author. Email: vika.fitranita@unib.ac.id
Corresponding Author
Vika Fitranita
Available Online 21 December 2023.
DOI
10.2991/978-94-6463-328-3_7How to use a DOI?
Keywords
Religiosity; Solidarity; Honesty; Ethical Judgment; Cheating
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 1ST Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
21 December 2023
ISBN
978-94-6463-328-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-328-3_7How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Vika Fitranita
AU  - Sriwidharmanely Sriwidharmanely
AU  - Madani Hatta
PY  - 2023
DA  - 2023/12/21
TI  - Religiousity, Cohesiveness, Honesty, Ethical Judgment, Accounting Students’ Intention to Report Friends’ Academic Fraud
BT  - Proceedings of the 1ST Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA 2023)
PB  - Atlantis Press
SP  - 53
EP  - 62
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-328-3_7
DO  - 10.2991/978-94-6463-328-3_7
ID  - Fitranita2023
ER  -