The Impact of Students Academic Performance in Financial Accounting and Auditing Subjects on Their Corruptive Behavior Perceives

Abstract

This research has objectives to test whether students‘ academic performance in Financial Accounting and Auditing subjects have positive and significant impact on their corruptive behavior perceives. Financial Accounting subjects used to measure the independent variable such as Introduction to Accounting, Intermediate Accounting 1, Intermediate Accounting 2, Intermediate Accounting 3, Advanced Accounting, and Business Combination Accounting. While Auditing subjects used to measure the independent variable such as Auditing 1 and Auditing 2. In this research, the researcher is using the structured questionnaire to collect the data regarding students‘ corruptive behavior perceives. Moreover, the data that have been collected will be processed by using IBM SPSS Statistics 23. The samples of this research are 122 accounting students in Faculty of Economics UII who have taken all Financial Accounting and Auditing subjects. The researcher found that students‘ academic performance in Financial Accounting subject have positive and significant impact on their corruptive behavior perceives. However, students‘ academic performance in Auditing subject have positive but not significant impact on their corruptive behavior perceives