Integrity, Religiosity, Gender: Factors Preventing on Academic Fraud

The purpose of this study is to explain and predict the effect of respondent integrity and religiosity in relation to the possibility of academic fraud, which is mostly done by students. The study was also supposed to look at the effect of gender on students’ academic fraud behavior. This study involved 102 accounting students from public universities in Malang, Indonesia. Researchers used survey methods to collect data, and data were analyzed by SPSS software using multiple linear regression and moderated regression analysis. The findings of this study indicate that a lack of integrity and religion has a negative impact on the likelihood of academic fraud. This shows that students with higher levels of honesty and religion are less likely to commit academic fraud. While gender did not appear to have a substantial impact on the effect between integrity, religiosity, and the likelihood of academic cheating, both male and female students had similar levels of integrity and religiosity. The findings of this study will be useful for universities in formulating academic policies related to academic fraud prevention measures.

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Factors that influence academic performance: analyzing gender differences in accounting students

Revista Educación ◽

10.15517/revedu.v43i2.28916 ◽

2019 ◽

Vol 43 (2) ◽

pp. 29

Author(s):

Carmen Pilar Martí-Ballester

Keyword(s):

Gender Differences ◽

Academic Performance ◽

Negative Impact ◽

Real Life ◽

Female Students ◽

Intellectual Ability ◽

Accounting Students ◽

Professional Status ◽

Estimation Model ◽

Accounting Courses

The main objective of this article is to analyze gender differences in terms of student academic performance. The study is based on a data sample of 3,219 students attending the Autonomous University of Barcelona. The data was analyzed using the Tobit estimation model and the Tobit-Blinder-Oaxaca Decomposition Method. According to the results obtained, 67.27% of the differences in male and female academic performance are attributed to observable characteristics. The results obtained also reveal that student intellectual ability, experience with the subject matter, effort made during the course and prior accounting courses taken during high school, all had a significant and positive effect on students of both sexes. On the other hand, scholarships positively influenced the academic performance of only the female students, while the instructor´s professional status and the time of the day at which the class was held a negative impact on the academic performance of males. These results have underlying implications for policymakers and instructors. For example, organizations that offer student financial aid, may increase the number of scholarships available for female students, while instructors can better prepare students by having them perform more practical exercises that simulate real-life scenarios they may encounter when entering the job market.

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Fraud triangle, misuse of information technology and student integrity toward the academic cheating of UM student during the pandemic Covid-19

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i6.1343 ◽

2021 ◽

Vol 10 (6) ◽

pp. 329-339

Author(s):

Dodik Juliardi ◽

Triadi Agung Sudarto ◽

Rahmatullah at Taufiqi

Keyword(s):

Information Technology ◽

Industry 4.0 ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Fraud Triangle ◽

Academic Cheating ◽

Independent Variables ◽

Academic Fraud ◽

Triangle Theory

There are many forms of academic cheating that occur among students, especially the practice of cheating. There are many factors that encourage students' academic cheating practices, especially with the aim of getting a targeted high score. Therefore, the researcher tries to find out the factors that influence the actions of academic cheating among students by referring to the fraud triangle theory which is relevant to the theme of this research. The variables observed in this study were: pressure (X1), opportunity (X2), rationalization (X3), misuse of information technology (X4), and student integrity (X5) as independent variables (independent), while the dependent variable (dependent) used behavior academic cheating on students (Y). This study used an instrument in the form of an open questionnaire with a Likert scale. The population that took as many as 500 accounting students, UM, and samples collected as many as 30 samples that have been filtered according to the criteria (purposive sampling). Analysis of the data used is multiple linear regression analysis. The results show that simultaneously, the variables of pressure, opportunity, rationalization, misuse of information technology, and student integrity have an influence on student academic fraud. The partial test shows that only the misuse of information technology has an effect on academic cheating of accounting students, ME, while the other variables have no significant effect. This is because when students learn online during the Covid-19 pandemic, they are able to take advantage of technological sophistication in this globalization era, especially in the current industry 4.0 era to carry out academic cheating actions that are oriented towards targeted values (GPA).

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ANALISIS KOMPARASI PERILAKU ETIS MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI DENGAN STIE SUMATERA BARAT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

Jurnal Benefita ◽

10.22216/jbe.v3i1.2669 ◽

2018 ◽

Vol 3 (1) ◽

pp. 91

Author(s):

Elex Sarmigi

Keyword(s):

Locus Of Control ◽

Ethical Behavior ◽

Female Students ◽

Equity Sensitivity ◽

Male Students ◽

Accounting Students ◽

External Locus ◽

Internal Locus ◽

Internal Locus Of Control ◽

Control Factors

This study aims to see the comparison of ethical behavior of accounting students of STIE Sakti Alam Kerinci with accounting students of STIE Sumatera Barat. This study will also look at the comparative ethical behavior between male students and female students as well as the ethical behavior of individuals who have internal locus of control factors with individuals who have external locus of control factors separately from each college. In addition, this study will also look at the effects of equity sensitivity (X1) and culture (X2) on the ethical behavior of accounting students. This study uses primary data collected by using questionnaires. The method of testing the comparative hypothesis in this study is T-test, then multiple linear regression is used to analyze the influence of equity sensitivity (X1) and culture (X2) on ethical behavior (Y). This study found that (1) the accounting students of STIE Sumatera Barat have more ethical behavior than accounting students of STIE Sakti Alam Kerinci, (2) there are no differences of ethical behavior among male students and female students of STIE Sakti Alam Kerinci as well as STIE Sumatera Barat, (3a) The accounting students of STIE Sakti Alam Kerinci have internal locus of control factors has more ethical behavior than accounting student have external locus of control factors, (3b) there is no difference of ethical behavior among accounting students of STIE Sumatera Barat based on locus of control factors, (4a) Equity sensitivity and culture affect the ethical behavior of accounting students of STIE Sakti Alam Kerinci, (4b) equity sensitivity affects the ethical behavior of accounting students of STIE Sumatera Barat, but culture does not affect the ethical behavior of accounting students of STIE Sumatera Barat. Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal locus of control dengan individu yang memiliki faktor eksternal locus of control secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari equity sensitivity (X1) dan budaya (X2) terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner. Metode pengujian hipotesis komparatif dalam penelitian ini adalah T-test, kemudian regresi linear berganda digunakan untuk menganalisa pengaruh equity sensitivity (X1) dan budaya (X2) terhadap perilaku etis (Y). Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor internal locus of control memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal locus of control, (3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor locus of control, (4a) equity sensitivity dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) equity sensitivity mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat

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Peculiarities of Evaluation of Biological Effects of the Influence of Electromagnetic Radiation in Conditions of Reduced Temperature (Experiment)

Ukraïnsʹkij žurnal medicini bìologìï ta sportu ◽

10.26693/jmbs06.02.227 ◽

2021 ◽

Vol 6 (2) ◽

pp. 227-235

Author(s):

O. Litovchenko ◽

◽

I. Perova ◽

Keyword(s):

Electromagnetic Radiation ◽

Negative Impact ◽

Biological Effects ◽

The Body ◽

Combined Effect ◽

Male Rats ◽

Control Group ◽

Prevention Measures ◽

Immunological Parameters ◽

Reduced Temperature

In modern conditions there is a high need to improve methods for establishing the nature of the combined influence of factors using modern approaches for further development of prevention measures against the negative impact of factors on the body. The purpose of the study was to investigate the combined effect of electromagnetic radiation and low temperatures with subsequent determination of the level of contribution of each factor in the formation of biological effects within the experiment by mathematical analysis of data using the method of artificial intelligence. Materials and methods. The subchronic experiment (30 days) was performed on male rats. The animals were divided into groups: combined exposure to electromagnetic radiation (70 kHz, 600 V/m) and reduced temperature (40C), isolated exposure to reduced temperature, isolated exposure to electromagnetic radiation and a control group. The establishment of biological effects was performed at stages 5, 15 and 30 days of the experiment. Changes in the body were assessed by physiological, biochemical and immunological parameters of the blood (30 indicators). Data processing was performed using computational intelligence methods (Neuro-fuzzy system). Results and discussion. The combined effect of the factors was manifested by the following biological effects: intensification of peroxidation processes with simultaneous moderate suppression of antioxidant protection, intensification of lipid metabolism was characterized by dyslipoproteinemia, manifesting in: increase in triglycerides, cholesterol and its fractions. Changes of the immune system were decrease in the ability of neutrophils to phagocytosis at different stages of the experiment, imbalance of the activation of the system of reducing the concentration of C4 at the background of increased intensity of IgM and IgG synthesis. The method of determining the intensity of the factors, developed on the basis of factor and cluster analysis, allowed to determine that during the experiment the ratios between the factors changed, but the greatest contribution was made by reduced temperature by both biochemical parameters (63%) and immunological (53%) at the same time, the level of electromagnetic radiation contribution was 37% and 47%, respectively. Thus, the reduced temperature was the leading factor in the combined effect, which added 60% to the overall biological effect throughout the study, against the effect of electromagnetic radiation for which the level of contribution was only 40%. By means of the factor analysis informative indicators, making it possible to establish the characteristics of biological effects, and therefore leading indicators in formation of biological effects were the increase in concentration of DC with simultaneous decrease in concentration of SH-groups, increase in VLDL and suppression of oxygen-dependent metabolism of neutrophil-test. Conclusion. Thus, the tested mathematical approach allowed to determine the leading role of each of the studied factors under the conditions of their combined influence in different systems, which allows to predict probable appropriate reactions of the whole organism and gives a reasonable approach to the development of preventive measures

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PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v3i1.4915 ◽

2016 ◽

Vol 3 (1) ◽

pp. 57

Author(s):

Dyon Santoso ◽

Harti Budi Yanti

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Research Data ◽

Accounting Students ◽

Primary Data ◽

Moral Competence ◽

Academic Fraud

The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research. Data used in the research consist of primary data collected using a questionaire. Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.

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The hygiene hypothesis, the COVID pandemic, and consequences for the human microbiome

Proceedings of the National Academy of Sciences ◽

10.1073/pnas.2010217118 ◽

2021 ◽

Vol 118 (6) ◽

pp. e2010217118

Author(s):

B. Brett Finlay ◽

Katherine R. Amato ◽

Meghan Azad ◽

Martin J. Blaser ◽

Thomas C. G. Bosch ◽

...

Keyword(s):

Human Health ◽

Human Microbiome ◽

Risk Groups ◽

Hygiene Hypothesis ◽

Control Measures ◽

Prevention Measures ◽

Long Term Effects ◽

Substantial Impact ◽

Future Challenges

The COVID-19 pandemic has the potential to affect the human microbiome in infected and uninfected individuals, having a substantial impact on human health over the long term. This pandemic intersects with a decades-long decline in microbial diversity and ancestral microbes due to hygiene, antibiotics, and urban living (the hygiene hypothesis). High-risk groups succumbing to COVID-19 include those with preexisting conditions, such as diabetes and obesity, which are also associated with microbiome abnormalities. Current pandemic control measures and practices will have broad, uneven, and potentially long-term effects for the human microbiome across the planet, given the implementation of physical separation, extensive hygiene, travel barriers, and other measures that influence overall microbial loss and inability for reinoculation. Although much remains uncertain or unknown about the virus and its consequences, implementing pandemic control practices could significantly affect the microbiome. In this Perspective, we explore many facets of COVID-19−induced societal changes and their possible effects on the microbiome, and discuss current and future challenges regarding the interplay between this pandemic and the microbiome. Recent recognition of the microbiome’s influence on human health makes it critical to consider both how the microbiome, shaped by biosocial processes, affects susceptibility to the coronavirus and, conversely, how COVID-19 disease and prevention measures may affect the microbiome. This knowledge may prove key in prevention and treatment, and long-term biological and social outcomes of this pandemic.

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The impact of Covid-19 pandemic on mental health and help-seeking behavior among Italian university students. A descriptive and cross-sectional study (Preprint)

10.2196/preprints.32515 ◽

2021 ◽

Author(s):

Micaela Di Consiglio ◽

Sheila Merola ◽

Tiziana Pascucci ◽

Cristiano Violani ◽

Alessandro Couyoumdjian

Keyword(s):

Mental Health ◽

University Students ◽

Help Seeking ◽

Negative Impact ◽

Female Students ◽

Help Seeking Behavior ◽

Obsessive Compulsive ◽

Paranoid Ideation ◽

Seeking Behavior ◽

The Impact

BACKGROUND To reduce the spread of Covid-19 the Italian government imposed a rigid lockdown and, for a whole year, it kept declaring stringent rules to curb the community spread. The pandemic had a great negative impact on general population mental health, including the one of university students. OBJECTIVE The study provides an overview about symptomatology and help-seeking behavior of university students before and during the Covid-19 pandemic and it aims to evaluate the impact of the different phases of the pandemic on students' mental health. METHODS We collected data in four time points: (1) March 2019-February 2020, (2) March-May 2020, (3) October-December 2020, (4) January 2020-March 2021. A total of 454 students have been included in the study. Students answered a socio-demographic questionnaire and a standardized questionnaire to evaluate a broad range of symptoms of psychopathology. Descriptive analyses have been conducted to explore student’s symptomatology and help-seeking behavior. Considering the significant gender-difference distribution between groups, groups comparison analysis has been conducted considering male and female separately. RESULTS Considering the total sample size, results suggest that students have experienced moderate to severe levels of depressive, obsessive-compulsive and anxiety symptomatology. About 14% of the sample met criteria for at least one mental health disorders, but most of them were not receiving mental health care. Moreover, during the lockdown, compared with other phases, female students reported worse symptoms in the following dimension: obsessive-compulsive, interpersonal sensitivity, depression, paranoid ideation and psychoticism. The increasing symptomatology quickly disappeared after the lifting of the quarantine. Results showed any difference in the male groups. CONCLUSIONS Our findings support the view of a negative mental health condition of university students and indicate an increase of symptomatology during the lockdown among female students. Preventive and support strategies should be improved in the university context.

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Factors Influencing Sense of Coherence: Family Relationships, High School Life and Autism Spectrum Tendency

Children ◽

10.3390/children7090108 ◽

2020 ◽

Vol 7 (9) ◽

pp. 108

Author(s):

Tomoko Omiya ◽

Naoko Deguchi ◽

Taisuke Togari ◽

Yoshihiko Yamazaki

Keyword(s):

High School ◽

High School Students ◽

Sense Of Coherence ◽

Family Relationships ◽

Negative Impact ◽

Autism Spectrum ◽

Female Students ◽

Male Students ◽

School Students ◽

Factors Influencing

Adolescence is marked by significant life stress. Recently, school refusal and dropouts as well as suicide among Japanese adolescents have increased. Sense of coherence (SOC) is recognized as a competency that helps people deal with stress. The purpose of this study was to examine the factors influencing SOC in male and female high school students. We conducted a survey with 203 pairs of high school students and their mothers, in Tokyo, to explore their SOC, family relationships, school belonging, and autistic traits. Analysis of the data revealed a weak relationship between female students’ SOC and that of their mothers, and no relationship between male students’ SOC and their mothers’ SOC. Feelings of acceptance and recognition from teachers improved students’ SOC, irrespective of gender. Low SOC in mothers had a negative impact on female students’ SOC, and children’s lack of imagination (an autism spectrum tendency) had a negative impact on male students’ SOC. This study revealed the importance of support at home and school according to the needs of both genders.

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Relocatable Tide Prediction and Storm Surge Forecasting

Volume 7B: Ocean Engineering ◽

10.1115/omae2018-77926 ◽

2018 ◽

Author(s):

Thomas Prime

Keyword(s):

Sea Level ◽

Storm Surge ◽

Marine Environment ◽

Agricultural Land ◽

Extreme Event ◽

Negative Impact ◽

Early Warning Systems ◽

Coastal Communities ◽

Prevention Measures ◽

Storm Surge Forecasting

The marine environment represents a large and important resource for communities around the world. However, the marine environment increasingly presents hazards that can have a large negative impact. One important marine hazard results from storms and their accompanying surges. This can lead to coastal flooding, particularly when surge and astronomical high tides align, with resultant impacts such as destruction of property, saline degradation of agricultural land and coastal erosion. Where tide and storm surge information are provided and accessed in a timely, accurate and understandable way, the data can provide: 1. Evidence for planning: Statistics of past conditions such as the probability of extreme event occurrence can be used to help plan improvements to coastal infrastructure that are able to withstand and mitigate the hazard from a given extreme event. 2. Early warning systems: Short term forecasts of storm surge allow provide early warnings to coastal communities enabling them to take actions to allow them to withstand extreme events, e.g. deploy flood prevention measures or mobilise emergency response measures. Data regarding sea level height can be provided from various in-situ observations such as tide gauges and remote observations such as satellite altimetry. However, to provide a forecast at high spatial and temporal resolution a dynamic ocean model is used. Over recent decades the National Oceanography Centre has been a world leading in developing coastal ocean models. This paper will present our progress on a current project to develop an information system for the Madagascan Met Office. The project, C-RISC, being executed in partnership with Sea Level Research Ltd, is translating the current modelling capability of NOC in storm surge forecasting and tidal prediction into a system that will provide information that can be easily transferred to other regions and is scalable to include other hazard types The outcome, an operational high-resolution storm surge warning system that is easy to relocate, will directly benefit coastal communities, giving them information they need to make effective decisions before and during extreme storm surge events.

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Procurement Strategy with Backup Sourcing under Stochastic Supply Risk

Complexity ◽

10.1155/2019/3541352 ◽

2019 ◽

Vol 2019 ◽

pp. 1-15 ◽

Cited By ~ 1

Author(s):

Yixin Zhang ◽

Xifu Wang

Keyword(s):

Negative Impact ◽

Reservation Price ◽

Supply Risk ◽

Substantial Impact ◽

Risk Probability ◽

Game Theoretic ◽

Procurement Strategy ◽

Supply Risks ◽

The Impact ◽

Supply Information

Supply risk can have a negative impact on a manufacturer’s performance. Backup sourcing is one of the most commonly used strategies to mitigate the adverse consequences of supply risks. In this paper, we study a procurement strategy with backup sourcing when a manufacturer faces stochastic supply risk and demand. The optimal decisions of the players involved are investigated theoretically using the game theoretic framework, and the impacts of the key parameters, such as wholesale prices and the risk probability, are assessed numerically under supply information symmetry and asymmetry. The results illustrate that the reservation price provided by the backup supplier varies greatly under different information-sharing conditions. Reservation quantity is negatively correlated with the reservation price, which is affected by the risk probability, wholesale prices, and marginal cost of the backup supplier. We also show that given the same wholesale prices, the potential supply risk has a substantial impact on the manufacturer’s expected profit, and the performance of the manufacturer under asymmetrical supply information is not always better than that under symmetrical information. In addition, we also discuss the impact of wholesale prices on reservation price and participants’ profits based on numerical examples. The research enriches the understanding of a procurement strategy under stochastic supply risk, and the conclusions have certain management significance.

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