HUBUNGAN RELIGIUSITAS TERHADAP KECENDERUNGAN KECURANGAN AKADEMIK DAN PROFESIONAL MAHASISWA AKUNTANSI
DOI:
https://doi.org/10.58466/nr2sbm69Keywords:
Religiosity, Academic Fraud, Professional Fraud, Accounting Students, Fraud TriangleAbstract
This study aims to analyze the influence of religiosity on the tendency to engage in academic and professional fraud among accounting students. The phenomenon of academic fraud, which is still common, indicates a gap between the moral values believed in and the actual behavior of students. This study used a qualitative approach with the Systematic Literature Review (SLR) method through a search of various relevant scientific articles in the Google Scholar, SINTA, and Scopus databases. The results of the study indicate that religiosity plays a significant role in suppressing fraudulent tendencies, particularly through the internalization of moral values and self-control. However, formalistic religiosity without a deep understanding is not always effective in preventing fraudulent behavior. This study concludes that religiosity plays a significant role as an internal control mechanism in shaping the ethical behavior of accounting students. Therefore, substantive strengthening of religious values is necessary to shape prospective professionals with integrity.
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