Fraud Hexagon and Academic Fraud in Artificial Intelligence Usage: The Moderating Role of Social and Environmental Ethics Awareness

Authors

  • Evelyn Risky Priska Tania Universitas Pembangunan Nasional "Veteran" Jawa Timur
  • Erna Sulistyowati Universitas Pembangunan Nasional "Veteran" Jawa Timur

DOI:

https://doi.org/10.32662/gaj.v9i2.5010

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.

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Published

2026-10-01

How to Cite

Tania, E. R. P., & Sulistyowati, E. (2026). Fraud Hexagon and Academic Fraud in Artificial Intelligence Usage: The Moderating Role of Social and Environmental Ethics Awareness. Gorontalo Accounting Journal, 9(2), 345–363. https://doi.org/10.32662/gaj.v9i2.5010

Issue

Volume 9 Issue 2 October 2026

Section

Articles

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