PENGARUH PENDIDIKAN AKUNTANSI KEPERILAKUAN TERHADAP KETIDAKJUJURAN AKADEMIK DAN WHISTLEBLOWING INTERNAL INTENTION DENGAN FAKTOR-FAKTOR INTERNAL DAN EKSTERNAL SEBAGAI VARIABEL KONTROL

Abstract

This study analyzes the effect of Behavioral Accounting education on student interest in conducting Academic Dishonesty and intentions for the occurrence of Internal Whistleblowing with internal and external factors as control variables. This study uses 3 factors that affect students interest in conducting Academic Dishonesty that is Behavioral Accounting, Opportunities and Pressure while this study uses 3 factors that influence the intention of the occurrence of Internal Whistleblowing that is Behavioral Accounting, Ethics and Personal Cost. The object of this study is that there are accounting students throughout Indonesia. The number of respondents in this study were 384 respondents. The method used in the selection of the sample is then Snowball sampling and hypothesis testing using Path analysis of PLS program. The results of research for Academic Dishonesty show that Behavioral Accounting variables do not affect student intention to do Academic Dishonesty while Opportunity and Pressure variables are influential. Research conducted to examine the intention of the occurrence of Internal Whistleblowing that Ethics and Personal Cost have an influence while Accounting Behavior has no influence on the intention of the occurrence of Internal Whistleblowing.