THE RELATIONSHIP BETWEEN ACADEMIC FRAUDS WITH UNETHICAL ATTITUDE AND ACCOUNTING FRAUD

The attitude of being dishonest is not only done by the practitioner or an accountant, but it is also preceded by a fraud committed by students in formal education. This unethical behavior would arise when the accountants violate the professional code of ethics established by the Accountants Association in Indonesia (IAI). This study aims to analyze the relationships of attitudes toward academic dishonesty attitude toward unethical behavior and attitudes toward accounting fraud likelihood from public accountants’ perspective. Vignette used to collect data with the population of registered public accountants in IAPI. The sample covers 43 public accountants who have been participating in the Congress IAI XI in Jakarta, and public accountants in Surabaya. It was found out that there is significant correlation between attitudes with academic dishonesty and attitude with unethical behavior towards attitudes of accounting fraud.