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

This research was conducted because the consideration of the widespread of students’ corruptive behavior in term of academic misconducts. This research examines the impact of students’ academic performance on their corruptive behavior perception. The data samples are the accounting students of Economics Faculty of Universitas Islam Indonesia. The corruptive behavior is defined as the academic misconducts that are usually done by students. It is measured by their tolerance perception of the academic misconducts. The academic performance is defined and measured as the students’ achievements on the subjects undertaken. These are represented by grade point average (GPA), grade of financial accounting and auditing subjects. A regression analysis is employed to test whether those academic performance have significant impact to the corruptive behavior perception. Based on the analysis, it is found that the GPA and the grade of financial accounting subjects have a positive and significant impact on the corruptive behavior perception. It is suggested that the better performance achieved 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 impact on the corruptive behavior perceive.


Introduction
Corruptive behavior is not only conducted in bureaucracy by state officers but also by students in the form of academic misconduct.
Research that studied academic had been conducted by scholars over the last decades. Some of those research found that the academic misconduct tends to grow up, and unfortunately, this represents a serious problem because this were conducted by business students. Therefore, administrators, instructors, business schools, and the students have to pay serious attention. McCabe (2006) studied almost 50,000 undergraduate students, and it was concluded that 70 % of those students admitted to having involved in some kind of misconduct.
Moreover, Teixeira and Rocha (2006) concluded that academic misconduct  ISSN (print) : 2579-7573 Vol. 3, No. 1, June 2019: 2715-5102 https://doi.org/10.36766/ijag.v3i1 ISSN (print) : 2579-7573 Vol. 3, No. 1, June 2019ISSN (online):2715 Suwaldiman dan Irlya Noerofi Tyas 37 Accounting Students … their company out of business. In the first case, because of the legal pursuits against the company; in the second case, because of the loss of its competitiveness on the globalized markets (Zekos, 2004). The corruption of the rationale bears unethical parameters, so that such of those unethical behaviors will be perceived as commonly practiced, quite normal or unavoidable.
An old proposition argued that loving too much of money is the starting place of immorality. The reasoned action theory proposed by Ajzen and Fishbein (1980) (2013) defines that academic misconduct might include the following unethical effort such as own recognizing of effort completed by somebody else, having no contributions in a team assignment, copying from other one else answers in a test, employing illegal materials in an assignment, and plagiarizing whole or partially resources in a paper.

Academic Performance
Academic performance is the measurement of how students succeed in school. Corruptive behavior admitted by students might be motivated to achieve best performance academically. However, it can be argued that academic performance also has reverse relationship to the corruptive behavior. Therefore, it might the academic performance affects students corruptive behavior.
Students who achieve better academic performance might less intension in conducting corruptive behavior. It is argued that human with higher intelligence, cleverer, and smarter tend to have better behavior and attitude.
Such of those students will avoid conducting academic misconduct like cheating, plagiarism, and making an inappropriate excuse to obtain due date extension or permission of leaving class.

Hypothesis
Based on the theoretical review above, this study proposes the main    The students profile based on their tolerance to corruptive behavior/academic misconduct are described in the following table: Employing illegal materials in an assignment 1 9 91 37 138 6 Plagiarizing whole or partially resources in a paper 1 9 83 45 138 Note: HT = highly tolerance, T = tolerance, IT = intolerance, HIT = highly intolerance Source: SPSS 22.0 Indonesian Journal of Accounting and Governance ISSN (print) : 2579-7573 Vol. 3, No. 1, June 2019ISSN (online):2715 Suwaldiman dan Irlya Noerofi Tyas 47 Accounting Students … Descriptive statistic is described in the following table:

Validity test is conducted to
test whether the answer of students on their perception to those 6 items of corruptive behavior are valid or not.

Reliability Test
Reliability test conducted resulted in the score of Cronbach's Alpha of 0.706 that is more than 0.60, which means all of the 6-items of the corruptive behavior perception are considered reliable. It is described in the following table: Indonesian Journal of Accounting and Governance ISSN (print) : 2579-7573 Vol. 3, No. 1, June 2019ISSN (online):2715 Suwaldiman dan Irlya Noerofi Tyas 49 Accounting Students …   ISSN (print) : 2579-7573 Vol. 3, No. 1, June 2019ISSN (online):2715 Suwaldiman dan Irlya Noerofi Tyas 50 Accounting Students … (Apau). It is described in the following table:

Regression Analysis
Regression analysis model-1 resulted in the following table: Regression analysis model-2 resulted in the following table:  ISSN (print) : 2579-7573 Vol. 3, No. 1, June 2019ISSN (online):2715 Suwaldiman dan Irlya Noerofi Tyas 53 Accounting Students … qualitative and therefore the messages of ethics is not well delivered.