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All Journal Sodality: Jurnal Sosiologi Pedesaan BERITA BIOLOGI Innovative Journal of Curriculum and Educational Technology Jurnal ASET (Akuntansi Riset) Teknologi Indonesia JURNAL PUNDI Akurasi : Jurnal Studi Akuntansi dan Keuangan MES: Journal of Mathematics Education and Science Jurnal Akuntansi Journal De Facto JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Nusantara Hasana Journal Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Kajian dan Penelitian Umum Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Asian Journal of Social and Humanities Accounting Analysis Journal
Sari Lestari
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Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence Lestari, Sari; Mutmainah, Siti
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.37442

Abstract

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.
Co-Authors A.A. Ketut Agung Cahyawan W Afifah, Risa Ageng S Kanda Aisah Yuningsih Alfackri, Rizal Amir Mahmud Andri Prastiwi Anggraini, Arianti Dwi Angraini, Ana Fatmawati Arif Santoso Arif Santoso Beni Junedi Caryadi Dini Dianti Diva Sukma Az-zahra Dwi Susilaningsih DWI SUSILANINGSIH Elsa Aprina Hani Susanti Hani Susanti, Hani Hendra Putra, Erwin Heru Purwandari Kusnadi Kusnadi Lestari, Rivka Dwi Marieska, Marieska Martha Aznury Melinda, Refy Muhammad Luthfi Murdani, Denny Nurdian Susilowati Rachmadani, Wulan Suci Rahayu, Selvia Rahman, Delicia Y. Raihanataya, Radhiyyah RATNA SARI, DEWI Ratnasari, Febi Ricky Firmansyah Ripandi, Irfan Riska Agustina Rosadi, Hengky Saddam Husen, Mohammad Sahpitri, Sahpitri Sari, Puji Novita Sari, Puji Novita Sartiyah Sartiyah, Sartiyah Selamita, Selamita Septian, Reza Rizki Shafa Nurul Shalsabila Shanti, Yunita Kurnia Siti Mutmainah Srimaryani, Srimaryani Surya Raharja Topik Hidayat Triyono Triyono Tusyanah Tusyanah Wahyu Tomo, Almira Chairunissa