Cheating is usually the most common we encounter in the business world, but we do not rule out the possibility of cheating we can also find in the world of education. This study aims to analyze the effect of machiavellian traits, professional commitment, and gender as moderating variables on academic cheating intentions. This research was conducted at the Satya Wacana Christian University's economics and business faculty with purposive sampling techniques. The analysis technique used is multiple regression analysis and moderation analysis techniques. The results of this study indicate that machiavellian traits have a positive effect on academic cheating intentions, and professional commitment does not affect the intention of academic fraud. Besides, gender also weakens the machiavellian relationship and professional commitment to academic cheating intentions

This study aims to examine the change of KAP from the big four to the non-big four and vice versa empirically on the market reaction with the date of the event being the date of the change of the KAP and to test the excessive reaction when the company announces the change of the KAP. The sampling technique in this study used purposive sampling with a total sample of 60 companies from 2017 to 2019. The results of this study were that there was a positive reaction when the company announced the change of KAP to bigfour and vice versa when the company announced the change of KAP out of bigfour have a negative influence. Furthermore, there was no excessive reaction from investors when the company announced the change of KAP