Literature Review on Behaviour Accounting in University

Authors

  • Dewi Masitah Universitas Mataram
  • Armiani Armiani STIE AMM Mataram

DOI:

https://doi.org/10.55927/fjmr.v4i1.12794

Keywords:

Behaviour Accounting, Systematic Literature Review, Good Corporate Governance

Abstract

This research aims to analyze the development of accounting Behaviour during the 2019-2024 period. The method used is Systematic Literature Review (SLR), which is a technique for identifying, disseminating and interpreting all relevant and available research. The population and sample in this study consisted of 35 journals that discussed articles regarding Behavioural accounting in universities as non-profit organizations in the period 2019-2024. The results of this literature review can be used as a reference for further research, with a classification of accounting topics that discuss fraud as part of internal control. The classification of research methods used is surveys or questionnaires, while the classification based on research subjects is students who act as respondents in the research. It is hoped that the results of this literature reflection can become the basis for subsequent research or research with a focus on accounting topics related to fraud as internal control, using research methods in the form of surveys or questionnaires, and involving students as subjects or respondents in research.

Downloads

Download data is not yet available.

References

Anggraini, V., Sriyunianti, F., & Yentifa, A. (2022). The influence of financial literacy, financial attitude and locus of control on financial management Behaviour (case study on Bidikmisi and non-Bidikmisi students majoring in accounting at Padang State Polytechnic). Indonesian Journal of Accounting, Business and Economics (JABEI), 1(1), 116-128.

Aron, EF, Diana, N., & Junaidi, J. (2021). Analysis of the Influence of Information Technology Misuse on Academic Fraud Behaviour of Accounting Students during the Covid-19 Pandemic with Learning Motivation as an Intervening Variable (Case Study of Accounting Study Program Students at Universities in Malang City). E Scientific Journal of Accounting Research, 10(02), 104-117.

Aulia, Y., Handayani, AE, & Angelina, TN (2022). The effect of self-efficacy, religiosity and internal locus of control on academic cheating Behaviour of accounting students with procrastination as a moderating variable (Empirical Study on Private College Students in Surabaya). JIAI (Indonesian Accounting Scientific Journal), 7(2), 230-252.

Ayem, S., & Leni, LDE (2020). The influence of ethical knowledge on ethical perceptions of accounting students with love of money as an intervening variable (Case study of accounting study program students at five universities in the Special Region of Yogyakarta). Journal of Accounting, 12(2), 277-293.

Ayem, S., Leni, LDE (2020). The Influence of Ethical Knowledge on Ethical Perception of Accounting Students with Love of Money as an Intervening Variable (Case Study of Accounting Study Program Students at Five Universities in the Special Region of Yogyakarta. Journal of Accounting, 12(2), 277 – 293.

BRATA, AK (2023). The Influence of Good University Governance, Internal Control, and Compensation Suitability on the Tendency of Accounting Fraud (Empirical Study of Private Universities in Jakarta and Bekasi) (Doctoral dissertation, Universitas Muhammadiyah Yogyakarta).

Ferdinand, F., Christabel, D., Chenkiani, P.L., & Meiden, C. (2022). The Influence of Good Corporate Governance on Return on Assets (ROA) in Several College Thesis Studies, Meta-Analysis Study. Tambusai Education Journal, 6(1), 4437-4453.

Mardiani, I., Zulaihati, S., & Sumiati, A. (2021). The relationship between locus of control and perfectionism with academic procrastination in accounting students. Edukatif: Journal of Educational Sciences, 3(6), 3579-3592.

Maretta, UV (2021). Analysis of Accounting Implementation at the Meranti Teacher Training and Education College (STKIP) in Meranti Islands Regency. Dissertation. Riau Islamic University).

Mulyani, S., & Mustikawati, I. (2020). The Influence of Knowledge of Accounting Professional Ethics, Love of Money and Gender on Accounting Students' Ethical Perceptions Regarding Creative Accounting. Profita Journal: Accounting Science Studies, 8(5).

Ningsih, NA (2019). Analysis of Fraud Diamond Dimensions and Gone Theory on Academic Fraud (Case Study of Accounting Students of the Faculty of Economics and Business, Muhammadiyah University of Surakarta and Surakarta College of Economics in 2015-2017). Dissertation. Muhammadiyah University of Surakarta).

Pramudyasututi, OL, Fatimah, AN, Wilujeng, DS (2020). Accounting Students' Academic Fraud Behaviour: Investigation of Fraud Diamond Dimensions. Journal of Economic, Management, Accounting, and Technology (JEMATech), 3(2), 157 – 143.

Putri, AC, Mamamoba, PY, Angelina, A., & Meiden, C. (2022). Corporate Governance on Company Value in Several College Thesis Studies, Meta Analysis Study. Global Ecoment Journal, 7(2).

Ryanto, FR, & Ramadhani, L. (2021). Review of Financial Report Preparation Based on PSAK No. 45 (Case Study at Muhammadiyah University of Pontianak). Journal of Accounting Academy, 4(1).

Saldina, MF Sudarma, A. Suherman, A. (2021). Analysis of the Influence of the Fraud Triangle on Accounting Students' Academic Fraud Behaviour with Self Efficacy as a Moderating Variable. Competitive Journal and Finance, 5(1), 194 – 204.

Sekarji, FA, Suhendro, Fajri, RN (2020). Factors Influencing the Ethical Behaviour of Accounting Students. Owner: Research & Accounting Journal, 4(2), 317 – 330.

Septiana, G., Prasetiyo, A. (2021). The Influence of Internal Control Effectiveness and Compensation Suitability on the Tendency of Accounting Fraud at State Universities in Padang City. Pundi: Research of Management, Accounting, and Economics, 5(1), 127 – 138.

Sofyani, Hafiez. (2019). Seventeen Years of Zakat Accounting Studies in Indonesia: A Systematic Review and Suggestions for Future Research. Accounting, Auditing & Information Research Media, 19(1), 87–110.

Tamara, N. (2022). Application of Financial Accounting Standards for Financial Management in State Universities with Legal Entities (Ptn-Bh). Journal of Educational Management, 13(1), 17 – 25.

Tang, C. (2016). Income, Money Ethics, Pay Satisfaction, Commitment, and Unethical Behaviour: Is the Love of Money the Root of Evil for Hong Kong Employees? Entomologia Experimentalis et Applicata, 103(3), 239–248.

Tarigan, PS, Sari, MM, Purnama, I., & Sumarti, T. (2024). Correlation and Implementation of Good Corporate Governance on Financial Performance and Its Impact on Public Services of Private Companies, Hospitals, Government, BUMN and Universities. Journal of Management Science Studies and Reasoning, 2(2), 10-24.

Triandini, E., Jayanatha, S., Indrawan, A., Putra, GW, & Iswara, B. (2019). Systematic literature review method for identifying platforms and methods of information system development in Indonesia. Indonesian Journal of Information Systems, 1(2), 63-77.

Tutino, M., & Merlo, M. (2019). ACCOUNTING FRAUD: A LITERATURE REVIEW. Risk Governance & Control: Financial Markets & Institutions, 9(1).

Tyas, EFW, Listiadi, A. (2021). The Influence of Pocket Money, Financial Accounting Learning and Work Experience on Financial Behaviour and Financial Literacy as Intervening Variables. Undikhsa Journal of Economic Education, 13(1), 95 – 107.

Utami, IP, Hertati, L., & Ratu, MK (2024). Determinants of Perception of Academic Fraud and Academic Integrity on Accounting Student Behaviour in University. Journal of Education and Teaching Review (JRPP), 7(2), 4752-4760.

Wahyudi, I., Alim, MN, Malia, E., & Dewi, IO (2021). Organizational culture and management control systems in university. KABILAH: Journal of Social Community, 6(2), 126-140.

Wang, X., & Krumhuber, E. G. (2017). The love of money results in objectification. British Journal of Social Psychology, 56(2), 354-372.

Wicaksono, AP, Mahfuroh, R. Bagus, ALR (2020). Waste Reduction Behaviour: Potential for Sustainability Disclosure and Reporting in University. JIA (Journal of Accounting Science), 5(1), 151 – 176.

Wijayanti, N., Zahara., Ihsan, H. (2022). The Influence of Ethical Knowledge, Religiosity and Love of Money on Ethical Perceptions of Accounting Students (Study on Accounting Students of Universities in Padang). Journal of Accounting, Business and Economics, 1(1), 58 – 65

Wijayanti, RP, & Setyawan, S. (2023). Literature Review: Analysis of Internal Control and Efforts to Prevent Public Sector Accounting Fraud. Transekonomika: Accounting, Business and Finance, 3(1), 1-11.

Wulandari, F., Hermawan, S., Fitriyah, H., Nurasik, N. (2022). A Literature Review: Behavioural Accounting Research in Indonesia. Journal of Accounting, 11(2), 157 – 175.

Downloads

Published

2025-01-20

How to Cite

Masitah, D., & Armiani, A. (2025). Literature Review on Behaviour Accounting in University. Formosa Journal of Multidisciplinary Research, 4(1), 87–96. https://doi.org/10.55927/fjmr.v4i1.12794