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 (Nik Rosmah Wan Abdullah, Mohd Zahrain bin
Mohd Nor & Azwan bin Omar). 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 regulations?
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 that it is common
in university when it related to academic dishonesty, are the students cheat or
not. 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
levels (McCabe, Feghali, & Abdallah, 2008).
McCabe (1992) suggest, that one of the major roles in this relationship is
neutralization strategy 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 (McCabe, Trevino, & Butterfield, 2002).
2.4.3 Peer Behavior
effect of peers the most important correlates of academic dishonesty supported
by Bandura’s social learning theory which 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
attitudes of the people. 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. Because of large population size, to find the appropriate sample size,
the margin error of 5% and confidence level of 95% with the standard deviation(d) of 0.5, will get 384 which means that
is the 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.