Impact of IT Misuse and Hexagon Fraud Model on Accounting Students Academic Fraud Perception

Abstract

This research aims to determine the effect of misuse of information technology (ChatGPT) and the fraud hexagon model on students' perceptions of academic fraud. This research is a type of quantitative research. The sample in this research was 105 respondents from Bachelor of Applied Accounting students, Vocational Faculty, Yogyakarta State University. Sampling used purposive sampling technique. Primary data was obtained by distributing questionnaires in the form of Google Forms. Data were processed using SPSS version 29 software and analyzed using the multiple regression method. The results of the research show that: 1) there is an influence of misuse of information technology (ChatGPT) on students' perceptions of academic cheating, 2) there is an influence of pressure on students' perceptions of academic cheating, 3) there is an influence of opportunity on students' perceptions of academic cheating, 4) there is no influence of rationalization on students' perceptions of academic cheating, 5) there is an influence of ability on students' perceptions of academic cheating, 6) there is no influence of arrogance on students' perceptions of academic cheating, 7) there is an influence of collusion on students' perceptions of academic cheating.