ACCOUNTING STUDENTS’ ACADEMIC MISCONDUCT AS THE CORRUPTIVE BEHAVIOR: WHAT ACADEMIC FACTORS INFLUENCING?

Abstract

This research was conducted because the consideration of the widespread of students’ corruptivebehavior in term of academic misconducts. This research examines the impact of students’ academicperformance on their corruptive behavior perception. The data samples are the accounting students ofEconomics Faculty of Universitas Islam Indonesia. The corruptive behavior is defined as the academicmisconducts that are usually done by students. It is measured by their tolerance perception of theacademic misconducts. The academic performance is defined and measured as the students’achievements on the subjects undertaken. These are represented by grade point average (GPA), gradeof financial accounting and auditing subjects. A regression analysis is employed to test whether thoseacademic performance have significant impact to the corruptive behavior perception. Based on theanalysis, it is found that the GPA and the grade of financial accounting subjects have a positive andsignificant impact on the corruptive behavior perception. It is suggested that the better performanceachieved by students on GPA and these subjects, the better their perception of corruptive behavior.However, this research does not prove that the grades of auditing subjects have a significant impacton the corruptive behavior perceive.Keywords: academic misconduct, academic performance, corruptive behavior