Ethical Environments in University and Plagiarism Evidence from Indonesia

SeTin SeTin, Santy Setiawan, Debbianita Debbianita

Abstract


Accountant Educators are among those who are blamed for scandals in practice because the journey of ethical learning is believed to begin in the college. Therefore, this study aims to investigate the perceptions of accountant educators about the ethical environment in colleges and plagiarism behavior. More specifically, this study compares the perceptions of accountant educators at (1) state and private universities and (2) A-accredited universities and B-accredited universities, and examines the relationship between ethical environment and plagiarism. Comparative analysis (t test and one-way ANOVA) and regression analysis methods are used for data analysis. Based on the responses of 147 accountant educators, it was found that accountant educators who work at state universities and at A-accredited universities perceive an ethical environment significantly stronger than accountant educators who work at private universities and at B-accredited universities. Average of the respondents perceive plagiarism behavior as unethical. There are differences in the perception of the ethical environment in terms of gender and academic position, and there are significant differences in plagiarism behavior in terms of type and institutional accreditation, working period, and academic position. The findings also show that the perception of the ethical environment has a negative effect on plagiarism behavior.

Keywords


Ethical Environment; Plagiarism; University

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DOI: http://doi.org/10.11591/ijere.v11i3.23278

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