Academic Dishonesty among Accounting Students During COVID19: New Evidence from Developing Country

Document Type : Research Paper

Authors

1 Faculty of economic, Universitas Ekasakti, Padang, Indonesia

2 Accounting , Faculty of Economics and Business, Universitas Bung Hatta, Padang, Indonesia

3 Accounting department, Universitas Bung Hatta, Padang, Indonesia

4 faculty of economic, Universitas Ekasakti

10.22059/ijms.2025.381792.676997

Abstract

This research aimed to develop an integrated model by combining personality trait and theory of planned behavior to resolve academic dishonesty among accounting students during COVID-19 pandemic. Specifically, the effect of three theory of planned behavior (TPB) construct on academic dishonesty was investigated with the role of justification as a mediating variable. The role of TPB construct as mediating variable between five personality traits and academic dishonesty was also determined using 314 accounting students. The result showed that attitude had a positive relationship with academic dishonesty. Additionally, the role of justification as a mediating variable was partially significant in the relationship. In this context, TPB construct mediated the relationship between personality trait dimensions and academic dishonesty.

Keywords

Main Subjects