Pengaruh Fraud Hexagon Theory terhadap Perilaku Kecurangan Akademik Menggunakan ChatGPT (Studi Kasus Mahasiswa Akuntansi pada Perguruan Tinggi di Kota Surabaya)

Wuri, Titiyoni Abdyan (2026) Pengaruh Fraud Hexagon Theory terhadap Perilaku Kecurangan Akademik Menggunakan ChatGPT (Studi Kasus Mahasiswa Akuntansi pada Perguruan Tinggi di Kota Surabaya). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

The purpose of this study is to identify and examine the influence of the fraud hexagon theory on students’ academic dishonesty behavior using ChatGPT. This study employs a quantitative approach with a population of accounting students at universities in Surabaya. The sampling technique used is purposive sampling, with the criteria being accounting students at universities that have an accounting program accredited as A or Excellent and who have taken the Business and Professional Ethics course. The sample size selected for this study is 163 students. The research data was sourced from primary data analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the support of SmartPLS software. The results of the study prove that the variables of pressure, opportunity, ability, arrogance, and collusion have a positive effect on students’ academic cheating behavior using ChatGPT. Conversely, the rationalization variable does not have a significant effect on students’ academic cheating behavior using ChatGPT.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSuryaningrum, Diah HariNIDN0714086503diah.suryaningrum.ak@upnjatim.ac.id
Thesis advisorPutri, Sofie YunidaNIDN0020059501sofie.yunida.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Departement of Accounting
Depositing User: Titiyoni Abdyan Wuri
Date Deposited: 13 May 2026 05:08
Last Modified: 13 May 2026 05:17
URI: https://repository.upnjatim.ac.id/id/eprint/51752

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