Novelita, Ferina (2025) Academic fraud utilization of artificial intelligence: a review of the diamond fraud factors / Ferina Novelita</p>. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p The misuse of artificial intelligence (AI) in academic tasks is increasingly prevalent in higher education particularly among accounting students threatening integrity and critical thinking skills and posing the risk of AI replacing the accounting profession. This study aims to identify the factors that influence AI-based academic cheating among accounting students using the Fraud Diamond Theory which includes pressure opportunity rationalization and capability. The approach used is explanatory research with a survey method of 375 respondents and data analysis using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results show that pressure opportunity and capability significantly influence cheating while rationalization does not. These findings have important implications for universities to formulate stricter policies in regulating the use of technology and imposing sanctions for unethical behavior. For students this study emphasizes the importance of wise and ethical use of technology as well as the need to strengthen critical thinking skills and integrity to face challenges in the workplace. /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 13 Oct 2025 04:29 |
| Last Modified: | 09 Sep 2025 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/424571 |
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