Tania, Evelyn Risky Priska (2026) PENGARUH FRAUD HEXAGON FACTORS TERHADAP ACADEMIC FRAUD MAHASISWA AKUNTANSI DALAM PENGGUNAAN ARTIFICIAL INTELLIGENCE DENGAN SOCIAL AND ENVIRONMENTAL ETHICS AWARENESS SEBAGAI VARIABEL MODERASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of Fraud Hexagon factors on academic fraud in the use of Artificial Intelligence among accounting students and to investigate the moderating role of Social and Environmental Ethics Awareness. Using a quantitative approach with an explanatory research design, this study involved 252 respondents selected from a population of 681 accounting students at Universitas Pembangunan Nasional “Veteran” Jawa Timur through proportionate stratified random sampling. Data were analyzed using PLS-SEM with SmartPLS 4.1. The results show that pressure, arrogance, and collusion positively affect academic fraud, whereas opportunity, rationalization, and capability have no significant effect. Furthermore, Social and Environmental Ethics Awareness does not moderate the relationship between Fraud Hexagon factors and academic fraud. These findings extend the application of Fraud Hexagon Theory in explaining academic fraud associated with the use of Artificial Intelligence in higher education.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Evelyn Risky Priska Tania | ||||||||
| Date Deposited: | 10 Jul 2026 01:54 | ||||||||
| Last Modified: | 10 Jul 2026 01:54 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54970 |
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