Pengaruh Fraud Triangle dalam Menganalisis Kecurangan Akademik Berbasis AI pada Mahasiswa Akuntansi Undana

Anjelo Imanuel Balukh; Moni W. Muskanan; Fransina W. Ballo

doi:10.30640/inisiatif.v5i3.6761

Authors

Anjelo Imanuel Balukh Universitas Nusa Cendana
Moni W. Muskanan Universitas Nusa Cendana
Fransina W. Ballo Universitas Nusa Cendana

DOI:

https://doi.org/10.30640/inisiatif.v5i3.6761

Keywords:

Academic Fraud, Academic Integrity, Accounting Students, Artificial Intelligence, Fraud Triangle

Abstract

Focusing on Accounting students at the Faculty of Economics and Business, Universitas Nusa Cendana, this study examines the tendency of AI-based academic dishonesty through the Fraud Triangle approach, which consists of pressure, opportunity, and rationalization, by employing a quantitative method and multiple linear regression analysis as the main technique for assessing the relationships among the variables. This study involved 107 respondents selected based on predetermined sampling criteria, with data collected through questionnaires and relevant secondary data to support the research. The data analysis process began with testing the quality of the research instruments through validity and reliability tests, followed by classical assumption tests, which indicated that the data met the required assumptions and that the regression model was appropriate for further analysis. The results show that each element of the Fraud Triangle has a significant effect on students' tendency to engage in AI-based academic dishonesty, while simultaneously the three variables collectively influence the formation of such behavior. The coefficient of determination (Adjusted R Square) of 0.468 indicates that the model is able to explain a portion of the variation in AI-based academic dishonesty, while the remaining variation is influenced by other factors not included in this study. Overall, these findings confirm that academic pressure, perceived opportunities, and self-justification processes play a role in increasing students' tendency to misuse artificial intelligence in their academic activities.

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