The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning

ABSTRACT

Students' stress increases during online learning, whereas they have to spend more time facing a computer, tablet, or smartphone (Tomaszek and Muchacka-Cymerman 2019;Khouja et al. 2019;Lemola et al. 2015).Furthermore, Madhav et al. (2017) indicate that increasing online learning activities results in moderate to severe depression, which affects negative performance (G.Wu et al., 2019).Therefore, technostress negatively affects students' performance (Sumiyana & Sriwidharmanely, 2020b).Then, from a different perspective, there is a possibility that students violate academic integrity by cheating (Kisamore et al., 2007).
Specifically, there was an academic dishonesty trend among Accounting students (Klein et al. 2007;McCabe et al. 2006;Rakovski and Levy 2007;Smyth et al. 2009) which posit to relied on dishonest in the workplace (Boyle et al., 2017) or business practice (Lawson 2004).Meanwhile, the accounting profession has usually encouraged ethical behavior as one of its main foundations (Pathway Commission, 2012).Therefore, the academic dishonesty of accounting students is a vital concern among academics and professionals.Nevertheless, it is essential to overcome this impact in line with keeping high integrity, which is one of the core values and emphasizes ethical behaviour in the accounting profession.
Technostress produces emotional alterations that can decrease the range of attention and concentration, unpredictable response speed, and increase errors or have a damaging emotional impact on the user's cognition (Fontana, 1989).Thus, students must subtly restore belief in The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning Priyastiwi , Sriwidharmanely, Abdul Halim technology's adaptation to e-learning to avoid unethical behavior such as academic fraud.So the student should religiously increase positive values as one factor of a coping strategy.This study posits that the value of religion enhances the students' positive emotions so that it can prevent students from committing academic fraud.Furthermore, For many psychological diseases, such as depression or anxiety, religiosity is a helpful coping mechanism and protective factor.(Assari 2014;Carpenter et al. 2012;Feder et al. 2013;Ng 2020).
Religiosity and issues with quality of life are related (Cruz et al. 2016;Henslee et al. 2015;Pedersen et al. 2013).It brought to mind the notion that people's primary coping mechanism with adversity is their faith (Arslan 2021;Burke and Arslan 2020;Henrich et al. 2019).Stress and performance are negatively correlated, nevertheless religion and its ways (such integrating a spiritual life) can help decrease this (Fabricatore et al. 2004;Rogers et al. 2002)).Religion is a protective factor for mental health and is connected negatively with poor mental health outcomes and the risk of suicide (Rosmarin et al., 2013).
Furthermore, this study offers a novelty as follows.This research employs self-determinant theory to introduce the role of religiosity as a coping strategy in preventing students from committing academic fraud caused by ITs.This study posits that as intrinsic motivation, religiosity enhances the students' integrity through the value of religion in overcoming or reducing the negative impact of stress trigger ed by technology on their tendency to commit academic fraud.As an intrinsic motivation, religiosity drive student to choose and extend their involvement, effort, and persistence in their learning process (Dörnye & Ushioda, 2011).Students could be motivated by intrinsic motivation, meaning that people learn the pleasure they get from it (Ryan & Deci, 2000).Thus, religiosity is an internal controller related to the power of maladaptive motivation in students.Religiosity attracts their feelings of guilt, shame, anxiety, and self-esteem to commit academic fraud (Vansteenkiste et al., 2010).
This study contributes to filling empirical evidence and developing a theoretical framework explaining the effect of stress on academic fraud in online learning.It is essential as a coping strategy because of the absence of knowledge about the psychological consequences on unethical behaviour.The creativity inherent in behaviour suggests that students require something more.They need a feeling for what fits or is in harmony with ethical behavior.Making agreements with academic fraud allows students to learn not as class controllers but as creative participants.To sacrifice control and creativity, individuals require attention to the subtle nuances and irregular order that occur around them, represented by religiosity.Then, This study examined at how religion relates to technological stress and academic fraud in accounting students who are learning online.. Religiosity is the intrinsic motivation of the factors supporting the success of a student's learning process, which can decrease academic fraud caused by technostress.This study confirms that technostress increases students' academic fraud.Meanwhile, this study posits that students' religiosity can overcome their increasing academic fraud.Moreover, The self-determination theory (SDT) is demonstrated in this study, which explains the role of religiosity as a mediator, not a moderator, of the impact of technostress on student academic fraud..This study's findings can enhance academicians in university's understanding of why academic fraud is increasing during online learning.This finding can also help lecturers deal with students' stress and intellectual dishonesty.For example, lecturers must consider the number of assignments, exams, and individual projects students must complete.Furthermore, universities should consider academic integrity in syllabus development to create an academically acceptable ethical behaviour culture.Finally, in academia, research findings could help researchers better understand the consequences of students' stress and how it will influence unethical behaviour in academic settings.
The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning Priyastiwi , Sriwidharmanely, Abdul Halim advantage make up the distinction between legitimate and illegal cheating.Students may cheat in class by peeking at other people's assignments or utilizing unapproved notes that are hidden from the teacher.On the other hand, there is no way of confirming that students cheat on the same level in unsupervised online settings.Hence, the perceived risks and methods of gaining those benefits differ depending on the learning environment.
According to King et al. (2009) define fraud as a violation of academic integrity that requires taking unfair advantage that misrepresents students' abilities and mastery of knowledge.The authors then mention that such fraud includes obtaining inappropriate assistance from online sources or assistants, plagiarism, and misrepresentation of self in an online context.In order to better comprehend the definition of online cheating from a student's perspective, Raines et al. (2011) conducted a qualitative study.According to their research, the majority of students consider rulebreaking, dishonesty, and failing to complete one's job to be fraud.There are variations between online lectures and classroom lectures because they are influenced by the limits of learning behaviour set by the campus.In online classes, they can view lecture notes or textbooks during exams but cannot look for answers online.According to Raines et al. (2011), lecturers must define learning as appropriate behavior with reference to assessment techniques with great attention and precision.
In the online setting, academic dishonesty presents opportunities and concerns that are mostly brought on by the lack of medical oversight.An online course can result in identity issues for the students, illegal use of resources or help, and the notion that fraud is a low-risk activity.In order to complete online examinations (quizzes and exams) and assignments (such as homework, lab reports, etc.), this study used unapproved collaboration and answer sharing.Working together to complete assignments, talking about them, sharing solutions or lessons, and combining their responses are all examples of cheating by students.The method involves sharing the solution on an online page, such a Google document, and then having each student copy from the paper.Given that it is quite simple to contact with others in these circumstances, unsupervised online exams may result in illicit collaboration and sharing of answers.
Another form of academic fraud is paying someone else to do an assignment or exam Lancaster and Cotarlan (2021) has become a growing concern.Additionally, students can submit exam questions to websites like Course Hero and Chegg to quickly receive expert answers from the site's professional experts.(Seeland et al., 2020).Moreover, students can recruit others to answer exams or assignments or buy essays online (Seeland et al., 2020).

Technostress and Academic Fraud
The use of telecommunications equipment can cause burnout and anxiety because they are unable to mingle, attend events, and engage with people, students experience more stress, burnout, unpleasant feelings, and negative thoughts.More people reported posttraumatic stress symptoms if they were quarantined for more than ten days.Stress and burnout are more likely to occur among the elderly, young people, medical professionals, and people with pre-existing mental health issues.
Students' lives were affected by the closing of schools, the change to online learning, and educational institutions (Viner et al. 2020;Ahmed et al. 2020).These consist include rescheduled or cancelled tests, postponed graduation ceremonies, and modifications to learning objectives.Online learning is very detrimental to students' psychological well-being around the world.Numerous medical disorders are put to the side as a result of the shift in how health resources are used toward disease control and prevention (Giallonardo et al., 2020).Students must constantly interact with technology, whether on a desktop computer or a smartphone, to assist the implementation of the learning, given the difference between face-to-face and online learning techniques.This condition also forced the student to run applications used to learn that they were unfamiliar with the program.
Someone with low self-control tends to perform dysfunctional actions and students (Ford & Blumenstein, 2013).Students who cannot adapt to online learning conditions experience stress.They do not feel happy when interacting with technology or using online learning application systems, negatively impacting their performance.The higher pressure students have moved, e.g., lose their range of attention, lose concentration, make many mistakes, increase physical and psychological pressure and reduce their interest and watch to participate in online learning (Fontana, 1989).Qi (2019) explained that technostress reduces student academic performance.Thus, using the opposite analogy, this study suggests that technostress can increase students' dysfunctional behaviour in the form of academic fraud.Therefore, this study formulates hypothesis one as follows.H1: When online learning, technostress increases students' academic fraud.

Technostress, Religiosity, and Academic Fraud
Studies involving business schools discovered that pupils who practiced more religion (such as going to church and participating in religious activities) were considerably less likely to plagiarize on tests (Burton et al., 2011).Tang and Tang (2010) discovered that among students at business schools, intrinsic religion decreased bad behavioral intentions connected to business.According to Khan et al. (2019), students who cheat on tests and engage in other unethical behavior often have religious convictions.Individual attitudes, religion, and spirituality affected people's opinions, choices, and actions depending on the circumstance.This study indicates that religiosity but not spirituality predicts students' attitudes toward cheating behaviour mediated by cheating attitudes.Nelson et al. (2017) stated the same thing, which further elucidates the relationship between religious beliefs and unethical conduct, focusing on millennial students.This study indicates that religiosity predicts cheating and cheating attitudes and behaviour.Misra and Goel (2021) find that socio-cultural and religious values impact ethical behavior.In contrast, Baumsteiger et al. (2013) found that spirituality and religiosity were related to students' moral reasoning.Therefore, religiosity and spirituality can provide perceptions of core values important for academic integrity and ethical behaviour.However, the practice of different religions has a value standard that is acceptable throughout the world.The correlation between Islamic religion and academic dishonesty among UIN Raden Fatah Palembang students is examined by Uyun (2020).His analysis results dimensions one of the dimensions that proved significant was religious anxiety.Wu et al. (2019) offer advice on how to manage stress and burnout caused by continuous online activity by learning more about mental health conditions and connecting with others online to share and discuss similar experiences.Low job performance, harmed relationships, low job satisfaction and organizational commitment (Halbesleben & Buckley, 2004), as well as OCB (Cropanzano et al., 2003) have all been linked to stress and burnout.The general advice for lowering stress is to keep a strong social support system, concentrate on your personal and professional goals, and partake in activities that help you stay balanced (Burke & Arslan, 2020) An individual's tastes, emotions, beliefs, and behaviors that reflect preexisting (or created) religious ideals are referred to as their religiosity (Stolz, 2009).Some people believe that religion provides a source of emotional and spiritual support, hope, an outlet for one's beliefs, a feeling of purpose, and direction for one's behavior (Kutcher et al., 2010).The relationship between health and religion has been extensively studied in the past.Those show how religion and its traditions assist people cope with stress (Koenig, 2018).Additionally, it enhances mental and psychological health and has a good impact on heart disease, hypertension, brain disease, immune system function, cancer, and other long-term stress-related consequences (Ellison et al. 2001;Yldrm et al. 2021).Likewise, religious people have greater happiness and satisfaction than non-religious individuals (Yıldırım et al., 2021).
The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning Priyastiwi , Sriwidharmanely, Abdul Halim Ellison et al. (2001) proposed several mechanisms which religion aids with stress management.First, religion can control personal lives and stress-reducing behaviors.The second suggested mechanism is social support and integration.Social networks, which provide resources like group programming and unofficial support, are created by members of the same religious community.Thirdly, religion has the potential to improve subjective self-perceptions like selfefficacy and self-esteem.The fourth component takes into account coping mechanisms and practices that involve religion.Therefore, this study stated hypothesis two as follows: H2: When online learning, religiosity overcomes the effects of technostress that increase academic fraud.H2a: When online learning, religiosity reduces technostress' negative impact, which increases students' academic fraud.H2b: During online learning, technostress increases students' religiosity.H2c: When online learning, religiosity reduces students' academic fraud.

Population And Sample
The entire population is made up of students from Indonesia's state and private universities' accounting departments.The odd semester of the school year 2021-2022 is when they are enrolled as active students.This study used the criteria of undergraduate accounting majors to define the sample observed.The first odd semester of the 2021-2022 school year is bustling with students.took Introductory Accounting, Intermediate Financial, and Advanced Financial accounting classes during the academic year.Table 1 demonstrates the respondents' demographic.
The total number of respondents was 159, with a return rate of 108 questionnaires whose data could be processed further amounted to 108.Before putting the theory to the test, Table 1 displays the distribution of respondents' demographic information, participant grouping by gender, age, and generation, and online learning activities, which include popular meeting techniques, online learning management systems, and the number of meeting and system-related applications.
In terms of gender demographics, the data showed that there were 65 female respondents (60.2%) and 43 male respondents (39.8%).The average age of students is 21 years, and the maximum is 25 years.Based on the batch, the results distinguished that 75 student respondents were in the second semester of 5%, most of which were in semester 4 (43%) and semester 6 (50%).Semesters 4 and 6 take Intermediate Financial Accounting and Advanced Financial Accounting courses.The most widely used program in the online learning process is Zoom meeting (58.3%, followed by Google meeting (25%).As for the online learning management system through Google classroom (65.7% and only 25% use the online learning system).Management information developed by universities.However, the online learning process does not only use one meeting program.On average, lecturers use two meeting programs due to internet connection problems.While the class management system, such as attendance, assignments, and exams, only uses one application.

Data Collection Method
The data collection method is an online survey.The student received questionnaires directly via WhatsApp, SMS, or email.Some of the research participant's questions were self-reported by the respondents.The study's participants were requested to participate by taking 5-10 minutes to react to four questions on academic fraud, technostress, and religiosity on the attached questionnaire.

Variables And Variable Measurement
This study defines academic fraud as the value of students' beliefs about academic mistakes usually committed by them (Mirshekary and Lawrence 2009).By adapting previous research, these variables were measured based on their tolerance for intellectual errors classified in student attitudes.A five-point Likert scale from (1) strongly disagree to (5) strongly agree with each of the 23 statements that make up widespread academic fraud.
Technostress is a distressing emotional state that people go through when working with IT since they can't adjust to the demands of the technology.This study adopted the instrument of Tarafdar et al. (2010;2007).Techno-overload, techno-invasion, techno-complexity, technoinsecurity, and techno-uncertainty are the top five causes of technostress among students who utilize technology.A Likert-type scale with a maximum score of five points was used to rate 23 statements on this technostress, ranging from (1) strongly disagree to (5) strongly agree.
Moreover, this study uses the measurement of religiosity with religious practices of individual and social spiritual practices (Koenig, 2018).Questions reflect socio-religious activities The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning Priyastiwi , Sriwidharmanely, Abdul Halim (including participation in social movements) and personal activities (including praying alone, reading scriptures, and viewing or hearing religious programming).This study modifies the words by not specifying a particular religion.In addition, the measurement used is to assess the strength of the participants' beliefs.We only use intrinsic and extrinsic motivation to believe in God.20 statements about religiosity were evaluated using a Likert-type scale with a maximum of five points, ranging from (1) strongly disagree to (5) strongly agree.

Data Analysis
We used WarpPLS's structural equation modeling (SEM) to evaluate all of the investigation's hypotheses because our data were nested.We chose the SEM approach because it offers an index of model fit and enables simultaneous estimation of numerous concurrent indirect paths.We initially tested our proposed measurement model, then we compared the baseline model's model fit to a number of other models.The theoretical model's hypotheses are then tested using path estimations.

Instrument Validation
Using Warp partial least squares (WarpPLS), this study analyses the outer model to measure convergent validity.The loading must be greater than 0.70 and the p-value must be significant for the reflective construct to have convergent validity (<0.05) (Hair Jr et al., 2019).The CFA results showed that while all of the factor loadings were significant, not all of them exceeded 0.70, leading to a number of questionable items.This study maintained some items with loadings between 0.40 to 0.70 because they did not increase the AVE and composite reliability values above the limit.Similarly, certain items with severe loading values of less than 0.50 are kept with formative structures since their p-values are significant (Hair Jr et al., 2019).
Composite reliability was used to estimate convergent reliability and validity.The Cronbach alpha was higher than the advised 0.50 normal, while the overall reliability of all constructions exceeded 0.80.To evaluate the discriminant validity, we compared the correlation between constructs with the AVE of each construct.All of the correlations between the variables fall below the AVE of both constructs squared.These results provide evidence of reliability and validity (see Appendix 1).

Descriptive Statistics
The research variables' means, SDs, correlation coefficients, and significance are shown in Table 2. Academic fraud was positively correlated with technostress (r = 0.322, p 0.001).Religiosity, on the other hand, had a negative correlation with academic fraud (r= -0.263, p=0.05).They have a high level of religiosity ( = 4.17), while the level of academic fraud is relatively low ( = 2.4).concentration, make lots of mistakes, increase physical and psychological pressure, and reduce their interest and engagement in online learning (Fontana, 1989).This study also supports Qi (2019), confirming that technostress decreases academic performance in the opposite performance analogy.Students who learn online frequently have to multitask and deal with the volume of information supplied by various learning tools (Qi, 2019).This strategy compelled students to work quicker in order to meet the processing demands imposed by online learning.As a result, students frequently encounter difficulties as a result of poor time management, skills, and cognitive strengths, insufficient academic and technical assistance, and poor self-management (Qi, 2019).As a result, technostress can lead to student frustration, burnout, and depression.From burnout and depression, it will have an impact on their evil intentions to survive and maintain performance by committing academic fraud (B.Wu & Chen, 2017).
To deal with this condition, students must try or have a way to overcome the impact of this technostress.This study confirms the self-determination theory that one form of student intrinsic motivation in religiosity can overcome the negative effect of technostress, which increases academic fraud during online learning.Religiosity may mitigate and attenuate the detrimental effects of technology.Religiosity refers to a person's preferences, feelings, beliefs, and behaviors that are based on existing religious ideals.(Stolz 2009).This spiritual value facilitates or increases students' sense of willingness and initiative to choose or take the right action, which will undoubtedly affect their welfare and quality of performance, avoid dysfunctional behaviour, and commit academic fraud.In accordance with Ellison et al. (2001) who identified multiple processes via which religion aids in stress management.First, religion may influence individual lives and good behaviors that reduce stress.The second mechanism indicated is social integration and assistance.Individuals within the same religious community develop social networks, which provide resources such as group programming and informal assistance.Religion may also favorably impact self-perceptions such as self-esteem and self-efficacy.Finally, the fourth mechanism takes into account the coping tools and ways available through religious engagement.

Conclusion
This study investigates the role of religiosity in overcoming the influence of technostress which increases the tendency of students to commit academic fraud during online learning.This study confirms the self-determination theory (SDT), which explains the role of religiosity in overcoming the influence of technostress, increasing students' tendency to commit academic fraud during online learning.In other words, the negative impact of technostress can reduce students' academic fraud via religiosity.
By applying structural equation modeling (SEM), the study confirmed the combined model as the best fit compared to the separate model between mediating and moderating roles.It reveals that students experienced not too high technostress during the online learning.However, they have a reasonably high level of religiosity, while academic fraud is relatively low.Students with high religiosity have a higher (intrinsic) motivation to avoid academic fraud than students with low motivation through online learning.Students must be highly motivated and optimistic in their cognitive flow and feel that this ICT cannot lead to dysfunctional behavior in order to successfully adopt a virtual face-to-face application or learning management system in online learning.This research finally concludes that students' cognition can increase their positive emotions.