Perception of student and alumni of accounting department toward fraudulent practices

Ajeng Astari Ayuningtyas

doi:10.14414/tiar.v3i02.199

Abstract

Fraudulent practices are increasingly prevalent in our community, including amongstudents. These practices happen because of the pressure from their surrounding environment.When these practices are done by students without any adequate sanction,these may be perceived by them as normal and will eventually being a habit. The purposeof this research is to observe whether there is different perception of fraudulentpractices between students and alumni of accounting department at STIE PerbanasSurabaya. This research uses primary data collected using questionnaires. The respondentsare students who have finished taking course in Business Ethics and AccountingBehavior and alumni who have worked in Surabaya. There are 112 questionnairesprocessed, consisting of seventy questionnaires from students and fourty two questionnairesfrom alumni. The hypothesis is tested using independent sample t-test. Theresult of this research shows that there is no different in perception between accountingstudents and alumni regarding fraudulent practices. Both of them agree thatfraudulent practices occur because of motivation, opportunity and lack of integrity.

Highlights

Fraudulent practices are increasingly prevalent in our community, including among the students
Fraudulent practices happen to students because of the demands from their surrounding environment such as the necessity for timely submitting the assignments, having to pass in certain subjects and the desire to have a high grade point average (GPA)
In addition to extra-curricular activities, this program is embedded in some courses, such Ethics and Personality Development, Professional Ethic and Accounting, and Fraud Audit

Summary

Introduction

Fraudulent practices are increasingly prevalent in our community, including among the students. Fraudulent practices happen to students because of the demands from their surrounding environment such as the necessity for timely submitting the assignments, having to pass in certain subjects and the desire to have a high grade point average (GPA). These reasons sometimes make students take shortcuts, such as cheating, entrusted presence, and changing the name of another student name as their own personal name, to achieve their goals. STIE Perbanas Surabaya has made various efforts to shape the student’s perception that fraudulent practices are misconduct and should not be done by students One of these efforts is the implementation of soft skill development program. The institution takes decisive action to students caught cheating in both assignment and exam in order to give deterrent effect to them

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Conclusion