Examining Academic Integrity in Accounting Education: The Role of Information Technology Misuse, Academic Culture, and Religiosity

Abstract

The research investigates the linkage between information technology misuse, academic culture, and academic integrity among accounting education students with religiosity as a moderation variable. This study involved 199 students from accounting education at the State University of Surabaya as the sample chosen using the random sampling technique. Furthermore, moderate regression analysis (MRA) and multiple linear regression analysis were used to analyze the data. The findings indicate that information technology misuse hurts academic integrity, while academic culture positively impacts academic integrity. In addition, religiosity moderated the adverse effects of information technology misuse on academic integrity. Lastly, religiosity does not moderate the impact of academic culture on academic integrity among accounting education students.