Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence
This study aims to investigate the influence of heptagon theory elements, including pressure, opportunity, rationalization, competency, arrogance, greed, and ignorance, on academic fraud. Additionally, the study seeks to assess the moderating effect of Chat GPT usage, an artificial intelligence appl...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2024-10-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
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| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/37442 |
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| _version_ | 1841560644142235648 |
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| author | Sari Lestari Siti Mutmainah |
| author_facet | Sari Lestari Siti Mutmainah |
| author_sort | Sari Lestari |
| collection | DOAJ |
| description | This study aims to investigate the influence of heptagon theory elements, including pressure, opportunity, rationalization, competency, arrogance, greed, and ignorance, on academic fraud. Additionally, the study seeks to assess the moderating effect of Chat GPT usage, an artificial intelligence application, on the relationship between each element of heptagon theory and academic fraud. Employing a quantitative approach, the study focuses on the population of accounting students in vocational high schools, with a sample of 120 respondents meeting representativeness criteria calculated using the Cochran formula. Primary data is collected through respondents' responses obtained via a Google Form questionnaire. The results indicate that rationalization, competency, and greed exert has a significant influence on academic fraud among accounting students, whereas pressure, opportunity, arrogance, and ignorance do not exhibit a significant impact. Chat GPT, representing artificial intelligence, does not moderate the relationship between heptagon theory elements and academic fraud. |
| format | Article |
| id | doaj-art-9b6eae1c42424d04b581ca011a52784c |
| institution | Kabale University |
| issn | 2355-9462 2528-1143 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj-art-9b6eae1c42424d04b581ca011a52784c2025-01-03T22:12:48ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432024-10-0111220722810.24815/jdab.v11i2.3744218873Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial IntelligenceSari Lestari0Siti MutmainahDiponegoro UniversityThis study aims to investigate the influence of heptagon theory elements, including pressure, opportunity, rationalization, competency, arrogance, greed, and ignorance, on academic fraud. Additionally, the study seeks to assess the moderating effect of Chat GPT usage, an artificial intelligence application, on the relationship between each element of heptagon theory and academic fraud. Employing a quantitative approach, the study focuses on the population of accounting students in vocational high schools, with a sample of 120 respondents meeting representativeness criteria calculated using the Cochran formula. Primary data is collected through respondents' responses obtained via a Google Form questionnaire. The results indicate that rationalization, competency, and greed exert has a significant influence on academic fraud among accounting students, whereas pressure, opportunity, arrogance, and ignorance do not exhibit a significant impact. Chat GPT, representing artificial intelligence, does not moderate the relationship between heptagon theory elements and academic fraud.https://jurnal.usk.ac.id/JDAB/article/view/37442academic dishonestyacademic fraudartificial intelligence, chat gpt, heptagon theory |
| spellingShingle | Sari Lestari Siti Mutmainah Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence Jurnal Dinamika Akuntansi dan Bisnis academic dishonesty academic fraud artificial intelligence, chat gpt, heptagon theory |
| title | Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence |
| title_full | Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence |
| title_fullStr | Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence |
| title_full_unstemmed | Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence |
| title_short | Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence |
| title_sort | academic fraud enigma among accounting vocational school students insights from heptagon framework and relevance of artificial intelligence |
| topic | academic dishonesty academic fraud artificial intelligence, chat gpt, heptagon theory |
| url | https://jurnal.usk.ac.id/JDAB/article/view/37442 |
| work_keys_str_mv | AT sarilestari academicfraudenigmaamongaccountingvocationalschoolstudentsinsightsfromheptagonframeworkandrelevanceofartificialintelligence AT sitimutmainah academicfraudenigmaamongaccountingvocationalschoolstudentsinsightsfromheptagonframeworkandrelevanceofartificialintelligence |