Accounting Students Research Articles

Melawan Academic Fraud: Menguak Peran IPK dan Kejujuran Mahasiswa Akuntansi dalam Fraud Pentagon dengan Dark Triad sebagai Moderasi

Fraud is a problem that often occurs and is a worrying issue among society, including in the world of education. The GPA is considered very valuable so that most students indicate fraud in the process of achieving a perfect score. This study investigates the influence of fraud pentagon variables on academic dishonesty behavior among undergraduate accounting students at faculty Economics and Businnes, Tanjungpura University, with dark triad factors as a moderating, while also exploring student prespecyives on GPA and the causes of academic dishonesty. This research focuses on understanding the influence of pressure, opportunity, rationalization, competence, and arrogance, which are combined in the fraud pentagon, contributing to academic fraud behavior with the dark triad: Machiavellianism, narcissism, and psychopathy used as moderation. This research uses quantitative methods with data collected throught survey with the help of Google forms. The data population from the research is undergraduate students in Accounting. Faculty of Economics and Business, Tanjungpura University. This research involved 100 students as respondents and data was processed using SPSS version 26 software. The research result showed that rationalization, competence, and arrogance had a positive effect in influencing academic fraud behaviour, while pressure and opportunity as moderation had a negative effect. The dark triad as moderation is unable to strengthen the variables of opportunity, competence, rationalization and arrogance towards academic fraud behavior.

Exploring Learning Experiences for UiTM Perlis Accounting Students through Accounting Global Week

Global learning experience creates opportunities for students to engage and attain international and professional competencies. To enhance learning experience in global learning session, a high impact Accounting Global Week (AGW) program was conducted on 128 accounting students at UiTM Perlis. The program involves collaborative events with the institution members within Malaysia and abroad, in which experts, academia can join and participate in sharing of experiences, skills and knowledge on the current issues and challenges in the field of accounting. Inadequate learning experience related to accounting subject has resulted from poor engagement exposure and weak thinking skills which are needed for success. This study aims to explore learning experiences for UiTM Perlis accounting students through AGW. Exploratory research design was employed in this study through observations and review of feedback form. The result of the learning experience included online global learning sessions conducted via video conference, active student engagement and positive responses from participants. The global learning session has proven to be helpful for students in enhancing their knowledge and engaging with international educators. It is recommended to extend this study to different courses and for a longer period.

Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors

SYNOPSIS Graduate accounting enrollments are declining, which is concerning to accounting departments and the accounting profession. However, little is known about why some accounting students seek a graduate accounting degree, whereas others do not. Our research examines senior accounting students who plan (e.g., the grad group) or do not plan (e.g., the nongrad group) to obtain a graduate accounting degree. We focus our survey around three research questions. First, we find few differences in background characteristics between the grad and nongrad groups. Second, the grad group judges the cost/benefit of obtaining a graduate accounting degree more favorably and plans to take on less incremental debt in obtaining a graduate accounting degree. Third, relative to the nongrad group, the grad group perceives a more significant increase in four key differential career beliefs from obtaining a graduate accounting degree. Accounting programs can use our results to support enrollments in graduate accounting programs. Data Availability: Data are available from the authors upon request. JEL Classifications: M40; M41.

Factors Influencing Accounting Students' Interest in Taking Accounting Certification

Indonesia has a small number of public accountants and still needs a large number of professions, in anticipation of the expansion of the business sector. The number of CA graduates in East Java is still low compared to the number of accounting graduates every year. This is due to the relatively high enrolment costs, the lack of training for students on the purpose and benefits of having a Chartered Accountant (CA) certification itself. The research aims to find out the impact of career motivation, level of understanding, and cost perception on obtaining accounting certification. This research uses a quantitative approach, with the aim of testing the hypothesis. The population in this study is a student of the S1 Accounting Final Semester Program at Besuki Se-Karesidenan College. Sampling using probbalility sampling. Data analysis using the help of the IBM SPSS Statistics application. Research results show that career motivation and level of understanding influence the level of comprehension of the interest of students taking accounting certification. While the perception of costs has no influence on the interest of students taking accounting certification.

Toward a satisfactory sustainable education for international students: a qualitative framework for international accounting students

Toward a satisfactory sustainable education for international students: a qualitative framework for international accounting students

Nursing educators' experiences of cultural competence in the nursing education program: A qualitative descriptive study

BackgroundTo meet the population's increasing diversity and the health system's needs, it is necessary to prepare nursing schools to produce culturally qualified students. PurposeThis study aimed to extract the experiences of nursing educators about the cultural competence of nursing students. MethodIn this qualitative descriptive study, data were collected through in-depth, semi-structured interviews with 15 nursing educators affiliated with three medical sciences universities in southeastern Iran. Purposive data sampling and analysis were performed using Graneheim and Lundman's conventional content analysis methods. ResultsOne main theme, 5 categories, and 18 subcategories were extracted. The main theme was “cultural equality, the essence of care and education”. Categories included “Toward culturally-based caring and education”, “Charter of cultural rights”, “The need for cultural competence facilitators”, “Cultural exposure”, and “Modifying the curriculum policies”. ConclusionThis study shows that nursing educators strive to take into account students' cultural competence, even though cultural competence is not explicitly integrated into nursing curricula. The acquisition of cultural competence requires multifaceted changes in education, in clinical centers, and in the creation of cultural infrastructure.

Technology Readiness and Adoption of Artificial Intelligence Among Accounting Students in Malaysia

Artificial Intelligence (AI) is increasing in accounting practice, and firms desire new hires who have adopted this technology. Universities can prepare students to adopt AI. The purpose of this quantitative study was to examine whether perceived ease of use (PEOU) and perceived usefulness (PU) affect on the relationship between accounting students’ level of technology readiness and self-efficacy with their decision to adopt AI. The study involved an examination of individual students’ perceptions of technology readiness and technology adoption. An online questionnaire consisting of 40 items gathering demographic information and perceptions of technology readiness, technology adoption, self-efficacy, PEOU, and PU was administered to student participants. The findings from the study indicated that technology readiness has a significant influence on technology adoption. However, mediation analysis using regression showed that the relationship between technology readiness and technology adoption of Artificial Intelligence is affected by both PEOU and PU.

Dampak Pemahaman Kode Etik Profesi Akuntan Dan Idealisme Terhadap Persepsi Etika Mahasiswa Akuntansi : Peran Jender Sebagai Variabel Moderasi

Students as the nation's successors who are expected to contribute greatly in upholding the name of the country have a role to do the best, especially accounting students in disclosing the accountability of state financial reporting, starting from simulating the understanding of several ethics courses that have been given in college. The purpose of this study is to examine the effect of understanding the accountant's professional code of ethics and idealism on the ethical perceptions of accounting students with gender roles as moderating variables. In analyzing this research using quantitative methods with purposive sampling techniques to evaluate the population of accounting students in Gresik Regency and data collection was carried out through distributing online questionnaires using a Likert scale and tested using SEM PLS MGA techniques. From going through various test processes, the results showed that Gender managed to moderate the Accountant Professional Code of Ethics strongly on the Ethical Perceptions of Accountant Students. And the Accounting Professional Code of Ethics and Idealism have a positive effect on the Ethical Perceptions of Accounting Students. However, Gender did not succeed in moderating Idealism on the Ethical Perceptions of Accounting Students.

SIKAP BELA NEGARA SEBAGAI KONTROL DIRI DALAM MEMINIMALISIR PERILAKU KECURANGAN DIPANDANG DARI PERSPEKTIF FRAUD DIAMOND

This research aim to test and empirically demonstrate how pressure, opportunity, rationalization, and capacity can influence academic fraud behaviour and how national defense attitudes play a role in moderating such influence. This research is a quantitative study using up to 94 students from S1 Accounting student UPN “Veteran” East Java as samples. The research used SEM PLS with WarpPLS 7.0 software for data analysis. The finding of this research may be used as a resource for universities related to fraud in the university environment, specially in S1 Accounting students and can provide an overview of fraud related to occurring, so that the universities can take determined further action to deal with such matters. Research findings demonstrate that pressure and rationalization have a significant influence on fraud behavior and national defense attitudes can moderate the influence of opportunity against fraud behavior. Opportunity and capability have no significant influence on fraud behavior and national defense attitudes do not moderate the influence of pressure, racinoalization, and capability against fraud behavior.

The Influence of Financial Literacy, Perception of Capital Capability, Return Expectation and Family Environment on the Intention to Invest in Shares of Students in the Capital Market

One of the most popular financial products among Indonesians, according to a survey by the Financial Services Authority (OJK), is capital market investment. The number of investors in the capital market has increased year by year, yet the growth rate is lowest in the stock sector. This study aims to examine the influence of financial literacy, perceptions of minimal capital, return expectations, and family environment on students' intention to invest in stocks in the capital market, based on the theory of planned behavior. This research employs a quantitative approach. The study was conducted on undergraduate accounting students at the Faculty of Economics and Business, Udayana University, from the year 2017-2023. Data were collected by distributing a questionnaire via Google Forms to accounting students at FEB UNUD. The population in this study was 1.203 people. The sample was selected using probability sampling with proportionate stratified random sampling, resulting in 300 respondents. Data analysis techniques included descriptive statistical techniques and multiple linear regression analysis using SPSS 25.0. The results of this study indicate that financial literacy, perceptions of minimal capital, return expectations, and family environment have a positive effect on students' intention to invest in stocks.

Determinan Niat Whistleblowing Pada Mahasiswa Akuntansi

The aim of this research is to analyze and test the determinants of whistleblowing intentions among accounting students at UPN "Veteran" East Java. The approach used is a quantitative approach, with primary data obtained from questionnaires distributed. The research population consisted of 288 accounting students and a sample of 74 respondents was taken. The hypothesis test and data analysis techniques used is multiple linear regression with the help of SPSS 29.0 software. The results of this study indicate that attitudes and religiosity contribute to whistleblowing intentions, and gender does not contribute to whistleblowing intentions. This research is expected to contribute to knowledge and information related to whistleblowing in the university environment, as well as become a reference for developing policies and internal complaint platforms at the university, and can help increase student awareness of the importance of disclosing fraud or ethical violations around them.

Twenty-first-century competencies and capabilities for financial accounting students

Background: The financial accounting profession faces several challenges in the 21st century. Research is needed to prepare financial accountants for these challenges.Aim: This study aimed to determine which 21st-century competencies were essential for financial accounting students in South Africa from the perspectives of students, their educators and professionals and to investigate the capabilities of these three stakeholder groups.Setting: Stakeholders in financial accounting (students, their educators and professionals) across institutions and organisations in South Africa.Methods: A quantitative method and cross-sectional survey were used. Financial accounting students (N = 112), lecturers (N = 12) and professionals (N = 42) completed the 21st Century Universal Competencies Questionnaire and the Capability Set for Work Questionnaire.Results: The findings showed that thinking and learning to learn were the most critical 21st-century competencies for the financial accounting profession. Stakeholders differed regarding the second-highest ranked competencies: For professionals, it was working skills and entrepreneurship; for lecturers, it was information and communication technology and for students, it was self-care and managing everyday life. Cultural competencies and building a sustainable future were ranked lowest in all three stakeholder groups.Conclusion: Similarities and differences exist between stakeholder views of the importance of specific 21st-century competencies for financial accountancy. Financial accounting professionals and lecturers showed high capabilities, except for involvement in decision-making and earning a good income for lecturers.Contribution: This study offered a new perspective on the 21st-century competencies and capabilities as perceived by different stakeholders.

The relationship between love of money, peer influence and personality traits on unethical behaviour of graduate accounting students

Purpose This study aims to analyse the impact of love of money, personality traits and peer influence on the ethical behaviour of graduate accounting students at the University of Ghana Business School. Design/methodology/approach This study used a quantitative research approach to sample postgraduate accounting students who completed a self-administered questionnaire on the variables of interest. Using partial least square–structural equation modelling, the hypothesized relationships were examined based on 328 appropriate responses received for the questionnaire. Findings The empirical findings suggest that peer influence and personality trait, extraversion positively and significantly influence unethical behaviour, whereas the personality traits, agreeableness and openness to experience have a negative and significant relationship with unethical behaviour. The study, however, does not find support for the hypothesized relationships between the love of money, personality traits (conscientiousness, neuroticism) and unethical behaviour. Originality/value The study contributes to the literature on unethical behaviour, highlighting how decision-making factors such as love of money, peer influence and personality traits, respectively, influence unethical behaviour explained by the self-justification concept under the social cognitive and moral reasoning theory. This could aid these potential managers in seeking higher reviews on ethical dilemmas. It could also aid the professional body and academics in Ghana particularly to intensify ethical education for students of the profession.

Accounting Attitude Scale: Analisis Perbedaan Sikap Mahasiswa Akuntansi Terhadap Akuntansi (Studi Pada Perguruan Tinggi di Yogyakarta)

In general, every student in accounting who has just taken accounting education has a positive attitude toward accounting. However, over the course of their study, the attitude is thought to change, both ini a positive and negative direction. This study aims to test whether there are differences between senior and junior accounting students in attitude towards accounting as a discipline, accounting as a group activity, accounting as a profession and accounting as a career. The research was conducted using a questionnaire adopted from Accounting Attitudes Scale by Nelson and consisted of 15 question items. Research respondents were students of one university in Yogyakarta, which consisted of first semester students (junior students) and final semester students (senior students). Total respondents obtained were 161 respondents. The research results from testing using Mann Whitney test showed that there was significantly difference in the attitude toward accounting as a discipline, accounting as a group activities, accounting as a profession and accounting as a career between yunior and senior students. The overall results of the hypothesis also show that the attitude scores of senior students are lower than those of junior students. This indicates a decrease in positive attitudes along with experience in learning accounting at the university

Website Based Academic Information System Design Using Extreme Programming Method

SMP Negeri 3 Watukumpul is a junior high school located in Bongas Village, Watukumpul District, Pemalang Regency, Central Java. This school has implemented website-based technology as a medium for conveying information, but the website is no longer usable. The data obtained from the interview results indicate the need for an academic information system website as a medium for disseminating information and managing academic data digitally. Based on the existing problems, researchers will re-create a website-based Academic Information System for SMP Negeri 3 Watukumpul as a medium for delivering information and managing academic data. This research uses the Extreme Programming method, which is one of the development methodologies of Agile Software Development Methodologies. The Extreme Programming method has several stages: Planning, Design, Coding, and Testing. The system uses black box testing on student, admin, and teacher accounts. Blackbox testing on student accounts includes login, register, profile, news, wall magazine, course material, grades, contacts, and logout menus. Blackbox testing on teacher accounts consists of login menus, course materials, grades, and grade page details. Black box testing on admin accounts consists of login menus, school profiles, teachers and employees, news, wall magazines, extracurriculars, and lesson schedules. In testing this system, researchers use black box testing to test its functionality. The black box test from the student's account got a result of 100%, the black box test result from the teacher's account got 100%, and the black box test from the admin account was 98.57%. Thus, the average black box test result from the three users was 99.52%. With the existence of this school website, it is hoped that information dissemination activities and academic data management activities will become more effective and efficient.

Self-Efficacy Boosts Online Accounting Learning in Indonesia

This research investigates the impact of online lectures, learning methods, and learning motivation on accounting students' comprehension during COVID-19, using self-efficacy as a moderating variable. The study employs a quantitative approach with data from 155 accounting students at Universitas Muhammadiyah Sidoarjo, collected via questionnaires and analyzed using SmartPLS. Results show that online lectures, diverse learning methods, and learning motivation significantly enhance understanding of accounting subjects, with self-efficacy moderating these effects. These findings suggest that boosting self-efficacy can improve the effectiveness of online learning and teaching methods. Highlights: Learning Impact: Online lectures enhance accounting comprehension. Moderation: Self-efficacy moderates the learning effects. Implication: Boosting self-efficacy improves online learning outcomes. Keywords: Online lectures, learning methods, learning motivation, self-efficacy, accounting comprehension

The Contribution of the Islamic Civilization Course to the Islamic Insight of Sharia Accounting Students at Sunan Kalijaga State Islamic University

<em>Islamic Civilization is one of the courses taught in the Sharia Accounting study program. The objectives of this study are to determine the contribution of Islamic civilization courses in providing in-depth understanding and its contribution to the Islamic insights of Islamic Accounting students. This study used a qualitative approach with a case study method. The results of this research indicated that the Islamic civilization course provided a significant contribution to the Islamic insight of Sharia Accounting students. Through this course, students gain an understanding of the history and development of Islamic civilization, the values contained therein, and the contributions of Islamic Civilization in various fields of life from time to time. With the understanding that has been obtained, students can become more competent and qualified and have a high awareness of Islamic values.</em>

Các nhân tố ảnh hưởng đến sự hài lòng của sinh viên về đào tạo ngành kế toán trong bối cảnh chuyển đổi số tại Học viện Ngân hàng

In the current wave of the 4.0 Industrial Revolution, the digital transformation trends in training at universities is gradually becoming popular and widely applied. In recent years, at the Banking Academy of Vietnam (BAV), content related to digital transformation has been included in the training program. However, this application is not really complete in all aspects. Therefore, the article focuses on researching factors affecting the level of student satisfaction with accounting training in the context of digital transformation at the BAV through regression analysis with survey data from December 2023 to January 2024 for 243 accounting students and alumni who have been studying at the university. The results show that the level of student satisfaction with accounting training in the context of digital transformation at the BAV is influenced by the training and career guidance program, teaching staff and facilities. From these results, recommendations are proposed to increase student satisfaction with accounting training in the context of digital transformation at the BAV.

SHAPING FUTURE PROFESSIONALS: EMPLOYER PERSPECTIVES ON ACCOUNTING STUDENT COMPETENCY IN INTERNSHIPS

Accounting students face continuous difficulties navigating the demands of the workforce as they go from the academic to the professional world. This research aims to investigate the viewpoints and requirements of employers concerning the preparedness of accounting students to meet the demands of the modern work environment. Based on the data collected from a survey of 102 employers who have supervised accounting students during internships, this research provides valuable insight into skills and competency gaps identified by employers, thus shedding light on areas for improvement in accounting education. The findings of this study showed that accounting students are thought to be underprepared. The most common weaknesses are in the areas of interpersonal skills, technical competencies, motivation or initiative, confidence, Information Technology (IT) proficiency, ability to perform under pressure, and time management. These results show a significant gap between the expectations of employers in the accounting field and the abilities acquired in academic environments. This study was carried out using a survey distributed to employers where accounting students are completing their internship programme. The survey instrument was designed to collect in-depth employer observations and experiences about accounting students, resulting in rich, qualitative data that could be analysed. This study has implications for accountants, legislators, and educators. By identifying the areas in which accounting students may be underprepared, educational institutions can modify their curricula to better suit the needs of the industry. In addition, this study acts as a call to stakeholders in accounting education to collaborate in bridging the gap between academic preparation and the demands of the profession. By addressing identified skills gaps and meeting the needs expressed by employers, educational institutions can play an important role in preparing accounting students to meet the dynamic and complex challenges of the modern workplace.

Analisis Jejak Karbon Dalam Proses Pembelajaran Kelas

The environmental issue should have already become a primary concern and a crucial focal point for sustainability. One of the influencing factors is carbon dioxide (CO2) emissions, which have a significant impact on climate change. Electricity consumption contributes the largest share of carbon emissions in the energy sector, followed by transportation activities. This study aims to compare the levels of carbon emissions generated and the costs incurred in the face-to-face and online learning processes involving electricity consumption and transportation activities. The research employs a qualitative approach with a case study method. The population in this study consists of active accounting students at Bunda Mulia University, Serpong Campus, and no sampling is conducted to obtain the entire data, which includes primary data from observation and questionnaire. The tools used in this study are Microsoft Excel and jejakkarbonku.id for processing research samples. The results of the study indicate that electricity consumption is higher in face-to-face learning compared to online learning. Additionally, a greater level of carbon emissions is produced from face-to-face learning than online learning, with building electricity consumption surpassing transportation activities. The costs incurred for face-to-face learning are also higher than those for online learning. Despite face-to-face learning being the largest contributor to consumption, carbon emissions, and costs, it is perceived as more effective than online learning. Therefore, there is a need for solutions to address environmental issues while maintaining the effectiveness of education.