Fahmi, Rigel Fadilah (2026) Pengaruh Model Fraud Diamond Terhadap Kecurangan Akademik Dengan Artificial Intelligence Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Academic fraud represents a critical issue in higher education, threatening graduate integrity and professional ethics. The acceleration of Artificial Intelligence (AI) triggers a transformation in academic behavior, where instant access to answers blurs the boundary between learning efficiency and dishonest practices. This study aims to analyze the effect of the four dimensions of Fraud Diamond (pressure, opportunity, rationalization, and capability) on academic fraud among accounting students, as well as testing the moderating role of AI. Using a causal-explanatory quantitative approach, data were gathered from 277 active students of the Faculty of Economics and Business at Hayam Wuruk Perbanas University Surabaya via proportionate stratified random sampling. Data analysis was executed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 4.0). Hypotheses testing proves that pressure (β = 0.197, p = 0.005), opportunity (β = 0.190, p = 0.002), and rationalization (β = 0.213, p = 0.002) exert significant positive effects on academic fraud. Conversely, capability shows no direct significant effect (β = 0.020, p = 0.772). AI significantly moderates the effect of pressure (β = -0.218, p = 0.004) by mitigating it, and moderates capability (β = 0.161, p = 0.038) by amplifying academic fraud. However, AI does not moderate opportunity (p = 0.763) nor rationalization (p = 0.773). This research offers theoretical insights into integrating TAM with Fraud Diamond and practical implications for institutional AI policy design.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | RIGEL FADILAH FAHMI |
| Date Deposited: | 01 Oct 2026 04:06 |
| Last Modified: | 01 Oct 2026 04:06 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14437 |
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