The Academic Cheating Behavior Reviewed From Neutralization of Cheating Behavior and Gender of the Accounting Students at Universities in Batam

This study aimed to determine the neutralization relationship with the academic cheating behavior and differences in students perceptions of male and female on neutralization who is do cheating behaviors in academic studies. The sampling method used purposive sampling techniques. The subjects were as 378 who is take the accounting courses with accredited B (Good) in several universities in Batam. The questionnaires were distributed to each universities about 125 questionnaires. Hypothesis testing used a Pearson product moment correlation analysis and t-test Independent test. The results of this study found that, there is a strong positive correlation between neutralization with the academic cheating behavior with a correlation coefficient r = 0,829 with probability p = 0.000 (P <0.05). The results of the study for the t-test Independent test showed that there are differences in perception between male students and female with an average of male students is higher by 63.79% and the female with a percentage of 35.03%. Moreover, the conclusion for further study, it can carry out educational purpose suppress the neutralization process, ethics education should consider the perspective of male and female, and study the factors affecting the dynamics of neutralization and neutralization of both male and female.    

occur when students are too often academic cheating is when they're doing a job in the business world in particular are on the Accounting for examples such as manipulating financial statements are frequent, the embezzlement and corruption. According to Lawson (2004) that the existence of a strong relationship between the tendency of students to cheat in the academic and unethical behavior of their attitude in the business world. One of the things that lead to student academic cheating occurs because of the process of neutralization. According to Meng et al., (2014), neutralization is a student attitude that tend to justify or rationalize their cheating. There is a tendency that makes students think that cheating behavior is legitimate and acceptable in the academic process. The study has also found that the neutralization is positively correlated with the behavior of dishonesty.
Attitude neutralization can increase the desire of students to cheat continuously without any guilt from within the individual. Their neutralization also makes the students assume that it is a habit or behavior that has long been done and are difficult to remove so that academic cheating increasingly tolerated regardless of the prevailing norms and rules concerning the prohibition of doing the cheating behavior. Academic cheating arises from various factors: from within the individual (internal) and from outside the individual (external) that the individual factors, personality factors, contextual factors, and situational factors. One of the factors that influence individual student academic cheating is gender. According to Gunarsa (1991) that the difference between men and women that if men look more impatient to solve problems and be more aggressive. As with the women who use more emotional, feelings and moods. The purpose of this research is to provide empirical evidence about the relationship between neutralization with academic cheating behavior and differences in students' perceptions of male and female accounting courses, especially in college town neutralization Batam on academic cheating behavior.

Literatur Review Perception
According to Desiderato (1976) in Rachmat (2009) explains that the perception is the experience of objects, events, or relationships obtained by concluding information and interpret the message.
According to Robbins (2008), perception is the process by which individuals organize and interpret their sensory impressions in order to give meaning to their environment. Factors that may affect the perception of each individual according to (Robbins, 2008  5. Appeal to Higher Loyalities,namely the perpetrators feel that they are caught between the demands of society, prescribed by law and in society with the needs of smaller groups, such as your spouse, gangs, or friendship.

Theory of Reasoned Action
Theory of Reasoned Action (TRA) was first developed by Fishbein and Ajzen (1975). This theory connects between faith (belief), attitude (attitude), intention (intention), and behavior (behavior). The theory of reasoned action based on the assumption that a person normally behaves in a way that makes sense, that they consider the information provided and consider the implications of their actions. One's intention to conduct formed by two main factors, namely attitude toward the behavior and subjective norms. Attitude itself may be influenced by the belief results would have been then. Subjective norms influenced by faith in the opinions of others as well as their motivation to comply with that opinion.

Theory of Planned Behavior
The theory of planned behavior is an extension of the theory of reasoned action. The extension of the theory adds construct that does not exist on measures Theory of Reasoned Action that perceived behavioral control (Perceived behavioral control). According to Ajzen (1991), a central factor in the theory of planned behavior is the intention of the individual to perform certain behaviors. Intentions are assumed to capture the motivational factors that influence behavior. The stronger the intention to engage in the behavior, the more likely its performance. Intention to behave is influenced by three components, namely the attitude toward the behavior, subjective norms and perceived behavioral control.

Gender Gender Role Socialization theory
According to the theory of gender role socialization Betz et al., (1989), andWard &Beck (1990)  Attitude neutralization can increase the frequency of students to engage in academic cheating behavior that caused them prefer to commit do cheating because it does nothing when it is done. This shows that students feel that cheating is not the behavior that is totally distorted, but rather as an acceptable action due to external factors. Neutralization attitude toward academic cheating is a major influence on academic cheating.
Based on the above hypothesis in this study as follows:

Research methods
This study aimed to test the hypothesis and provide empirical evidence related to our hypotheses. The quantitative research by collecting data from respondents by distributing questionnaires to students.
The scale is a rating scale used is a numerical scale (numerical scale) using 1 to 7 for 7 points Likert scale.

Population and Sample
The population used in this study were all students active in various courses in Accounting in college with minimal accounting courses accredited B (good According to the table 1 the characteristics of respondents by sex shows that the majority of respondents were female with a percentage of 73% while the male student respondents have a percentage of 27%. Based on the half of the respondents indicated that a majority of the number of students study who are students of the 6th semester consisting of 127 students with a percentage of 33.6%.

Operational Variables and Research Instruments Gender
The variables used in this study were sex (gender) men and women who are active in college with minimal accounting courses accredited B (good).

Independent Variables Neutralization
The independent variable in this study is the neutralization of cheating behavior. Definition of neutralization is defined as an attitude that tends to justify or rationalize cheating they do. Neutralization was measured using a 11-item questions adapted from research Meng et al., (2014).

Dependent Variables Academic Cheating Behavior
The dependent variable used in this study is an academic cheating behavior that is a dishonest behavior committed intentionally by students and is usually done to get good grades. Cheating behavior was measured using 25 items of questions were adopted from the research Meng et al., (2014).

Research result Validity and Reliability
Validity test on each of the questions tested for validity.
A construct or a variable is said to be reliable if the value alpha> 0.60 (Ghozali, 2006 and variable cheating behavior (Y) is linear.

Independent test
The following linearity test performed in this study were used to determine whether the relationship between variables means (significant or not). Is 0.000 <0.025. Then the decision is there is a difference in perception between men and women in terms of neutralizing the cheating behavior.

Conclusions
Based on the results of research on the relationship between neutralization with academic cheating behavior and differences in students' perceptions about the neutralization of academic cheating behavior between male students and female can be concluded that there is a strong positive correlation between neutralization with academic cheating behavior. The higher the tendency to neutralize the more often the tendency to do fraudulent behavior and to differences in perception between male students and female on neutralization behavior of academic cheating suggests that the perception of male students for courses in Accounting in the college town of Batam tend to be higher to justify the behavior of cheating they do compare to women. This study has several limitations that researchers use only the programs of study Accounting at several universities in the city of Batam, which is already minimal accredited B (Good), Number of women respondents more than men, Data analysis is the result of respondents who are perceived.
Suggestions are given for future research is to carry out educational purpose suppress the neutralization process so that neutralization can be minimized, ethics education should consider the perspectives of men and women differently so that treatment can be given a more precise and for further research to study the factors that affect neutralization and neutralization dynamics of male and female.