DIMENSIONS OF FRAUD PENTAGON AND ACADEMIC FRAUD MODERATED BY ARTIFICIAL INTELLIGENCE(A STUDY OF ACCOUNTING STUDENTS AT BRAWIJAYA UNIVERSITY)

Abstract

This research aims to examine the effect of pentagon fraud dimensions (pressure, opportunity, rationalization, competence and arrogance) on the academic fraud committed by accounting students of Universitas Brawijaya, moderated by artificial intelligence. The samples include 310 respondents selected through purposive sampling, and the data are analyzed by the structural equation modeling-partial least squares (SEM-PLS) analysis. The research results exhibit that pressure, rationalization, and competence have a positive effect on academic fraud, suggesting that students commit academic fraud for being under high pressure, rationalizing academic fraud, and having competence in committing it. Opportunity and arrogance have no effect on academic fraud, meaning that opportunities and arrogance do not encourage students to commit academic fraud. Artificial intelligence is able to strengthen the effect of pressure and weaken the effect of rationalization on academic fraud. Artificial intelligence is one of the tools students use to commit academic fraud when under pressure. Under certain conditions, students do not rationalize the use of artificial intelligence as a form of academic fraud. Artificial intelligence is unable to moderate the effect of opportunity, competence, and arrogance on academic fraud. Students do not utilize artificial intelligence when they have the opportunity, competence, and arrogance as a form of academic fraud.