ACADEMIC FRAUD AND ARTIFICIAL INTELLIGENCE : A FRAUD DIAMOND THEORY PERSPECTIVE WITH MACHIAVELLIANISM AS MODERATOR
Keywords:
Academic Fraud Behavior, AI-Generated Content, Fraud Diamond Theory, Machiavellianism, PLS-SEM
Abstract
This study aims to examine the influence of the Fraud Diamond dimensions—pressure, opportunity, rationalization, and capability—on academic fraud behavior, with the misuse of AI-generated content acting as a mediating variable. The research was conducted on students enrolled in the Corporate Financial Accounting study program at Politeknik Negeri Sambas. The sampling technique used was purposive sampling, targeting students who have taken or are currently taking the Professional and Business Ethics course. A total of 243 student responses were collected. This study employed a quantitative approach and utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 as the analytical tool. The findings show that pressure, capability, and rationalization significantly influence the misuse of AI-generated content, whereas opportunity does not. Additionally, pressure, opportunity, and capability have a direct effect on academic fraud behavior, while rationalization does not show a significant impact. The study also reveals that the misuse of AI-generated content does not mediate the relationship between the Fraud Diamond dimensions and academic fraud behavior. These results suggest that despite the availability of AI as a tool for academic misconduct, internal psychological and individual factors are more decisive in driving such behavior.
References
Abdullah, Z. D. (2024). Academic Plagiarism in the Artificial Intelligence Era: The Practices of University Students in Iraq. International Journal of Social Sciences & Educational Studies, 11(3), 48–63.
Alamanda, T. P., Arief, M., & Widyaningsih, A. (2024). The Influence of AI-Based Technology Developments on Academic Fraud. International Journal Management Science and Business, 6(1).
Alshurafat, H., Al Shbail, M. O., Hamdan, A., Al-Dmour, A., & Ensour, W. (2024). Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory. Journal of Financial Reporting and Accounting, 22(2), 274–288. https://doi.org/10.1108/JFRA-04-2023-0182
Anggraini, R. Y., Subroto, B., & Andayani, W. (2024). Pentagon’s Fraud Theory on Student Academic Fraud Behavior: A Study of Accounting Students at State University in Malang City. The International Journal of Accounting and Business Society, 32(2), 214–223.
Artani, K. T. B., & Wetra, I. W. (2017). Pengaruh Academic Self Efficacy dan Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi di Bali. Jurnal Riset Akuntansi, 7(2), 123–132.
Barbaranelli, C., Farnese, M. L., Tramontano, C., Fida, R., Ghezzi, V., Paciello, M., & Long, P. (2018). Machiavellian ways to academic cheating: A mediational and interactional model. Frontiers in Psychology, 9, 695.
Basmar, N., & Sulfati, A. (2022). Pendekatan Crowe’s Fraud Pentagon Theory dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 398–419. https://doi.org/10.31955/mea.v6i3.2391
Basri, Y. M., Yasni, H., Mariana, Nurmayanti, P., & Indrawati, N. (2023). The effect of morality and Machiavellianism on government fraud: The moderating role of education. Problems and Perspectives in Management, 21(3), 100–112. https://doi.org/10.21511/ppm.21(3).2023.08
Chan, C. K. Y. (2023). Is AI Changing the Rules of Academic Misconduct? An In-depth Look at Students’ Perceptions of “AI-giarism.”
Chan, C. K. Y., & Tsi, L. H. (2023). The AI Revolution in Education: Will AI Replace or Assist Teachers in Higher Education? ArXiv Preprint. https://doi.org/10.48550/arXiv.2305.01185
Elballah, K. A., & Aljarboa, N. A. (2025). Machiavellian personality and its relationship to the attitudes towards academic cheating among university students. International Journal of Innovative Research and Scientific Studies, 8(3), 1924–1932. https://doi.org/10.53894/ijirss.v8i3.6902
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) Third Edition. SAGE Publications, Inc.
Harahap, D. S. (2024). The Influence of AI Technology on Students’ Academic Abilities and Cheating Behavior. 1, 34–38. https://prosiding.aripi.or.id/index.php/ICGEL
Herawaty, N., & Masbirorotni, A. (2022). The Impacts of the Fraud Diamond Dimension, Religiosity, and Misuse of Information Technology on Student Academic Dishonesty. IRJE |Indonesian Research Journal in Education| |Vol. 6| No. 2|Dec|Year 2022| Indonesian Research Journal in Education |IRJE|, 6(2), 362. https://doi.org/10.22437/irje.v6i2.20707
Johnston, H., Wells, R. F., Shanks, E. M., Boey, T., & Parsons, B. N. (2024). Student perspectives on the use of generative artificial intelligence technologies in higher education. International Journal for Educational Integrity, 20(1), 2. https://doi.org/10.1007/s40979-024-00149-4
Juliardi, D., Agung Sudarto, T., & Taufiqi, R. at. (2021). Fraud triangle, misuse of information technology and student integrity toward the academic cheating of UM student during the pandemic Covid-19. International Journal of Research in Business and Social Science (2147- 4478), 10(6), 329–339. https://doi.org/10.20525/ijrbs.v10i6.1343
Kapoor, A., Diaz, M., MacNeil, S., Porter, L., & Denny, P. (2025). Exploring Student Behaviors and Motivations using AI TAs with Optional Guardrails.
Kusumayanti, N. P. D., & Utama, I. M. K. (2024). Fraud Triangle, Integritas, dan Penggunaan Teknologi Informasi terhadap Kecurangan Akademik Masa Pandemi Covid-19. Jurnal Samudra Ekonomi Dan Bisnis, 15(1), 188–200. https://doi.org/10.33059/jseb.v15i1.7916
Miao, J., Thongprayoon, C., Suppadungsuk, S., Garcia Valencia, O. A., Qureshi, F., & Cheungpasitporn, W. (2024). Ethical Dilemmas in Using AI for Academic Writing and an Example Framework for Peer Review in Nephrology Academia: A Narrative Review. Clinics and Practice, 14(1), 89–105. https://doi.org/10.3390/clinpract14010008
Miranda, C. A., Uyun, M., Studi, P., Islam, P., & Psikologi, F. (2023). Impact Academic Pressure and Academic Ability Against Academic Cheating Dampak Tekanan Akademik dan Kemampuan Akademik Terhadap Kecurangan Akademik. Jurnal Imiah Psikologi, 11(1), 117–123. https://doi.org/10.30872/psikoborneo.v11i1
Mohammadkarimi, E. (2023). Teachers’ reflections on academic dishonesty in EFL students’ writings in the era of artificial intelligence. Journal of Applied Learning and Teaching, 6(2), 105–113. https://doi.org/10.37074/jalt.2023.6.2.10
Muhsin, M., Kardoyo, M., Arief, S., Nurkhin, A., & Pramusinto, H. (2017). An Analyis of Student’s Academic Fraud Behavior. International Conference on Learning Innovation (ICLI 2017), 34–38.
Neva, S., & Amyar, F. (2021). Pengaruh Fraud Diamond dan Gonetheory Terhadap Academic Fraud. JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia), 5(1), 41. https://doi.org/10.36339/jaspt.v5i1.408
Pratama, R. D., Sangka, K. B., & Nugroho, J. A. (2023). The Influence of Fraud Diamond Perspective and Artificial Intelligence Factors on Academic Dishonesty Indonesian College Student. International Journal of Multicultural and Multireligious Understanding, 10(11), 164. https://doi.org/10.18415/ijmmu.v10i11.5248
Rachmawati, D. A., Rusmita, S., & Yantiana, N. (2024). Melawan Academic Fraud: Menguak Peran IPK dan Kejujuran Mahasiswa Akuntansi dalam Fraud Pentagon dengan Dark Triad sebagai Moderasi. JURNAL EKSPLORASI AKUNTANSI, 6(3), 1221–1240. https://doi.org/10.24036/jea.v6i3.1682
Rahardyan, T. M., Susilo, C. H., Iswara, A. M. N., & Hartono, M. L. (2024). ChatGPT: The Future Research Assistant or an Academic Fraud? [A Case Study on a State University Located in Jakarta, Indonesia]. Asia Pacific Fraud Journal, 9(2), 275–293. https://doi.org/10.21532/apfjournal.v9i2.347
Reiter, L., Jörling, M., Fuchs, C., & and Robert Böhm. (2025). Student (Mis)Use of Generative AI Tools for University-Related Tasks. International Journal of Human–Computer Interaction, 0(0), 1–14. https://doi.org/10.1080/10447318.2025.2462083
Roe, J., Renandya, W. A., & Jacobs, G. M. (2023). A Review of AI-Powered Writing Tools and Their Implications for Academic Integrity in the Language Classroom. Journal of English and Applied Linguistics, 2(1). https://doi.org/10.59588/2961-3094.1035
Rong, H., Associate, R., & Chun, C. (2024). Digital Education Council Global AI Student Survey 2024 AI or Not AI: What Students Want.
Safitri, M. Z., Tiswiyanti, W., & Erwati, M. (2023). Effect of Pressure, Opportunity, Rationalization and Capability Against Academic Fraud Behavior in Students During Online Lectures. Indonesian Journal of Economic & Management Sciences, 1(4), 501–522. https://doi.org/10.55927/ijems.v1i4.4820
Savitri, N. (2025). Pengaruh Fraud Hexagon Terhadap Kecurangan Akademik Mahasiswa Dengan Artificial Intelligence Sebagai Variabel Moderasi . Universitas Hayam Wuruk Perbanas.
Setyaki, R. S., Pesudo, D. A. A., Andreas, H. H., & Chang, M. L. (2021). Does Personality Impact Academic Fraud? Review of Integrative Business and Economics Research, 11(3), 81–98. https://news.okezone.com,
Utami, D. P. W., & Purnamasari, D. I. (2021). The impact of ethics and fraud pentagon theory on academic fraud behavior. Journal of Business and Information Systems (e-ISSN: 2685-2543), 3(1), 49–59. https://doi.org/10.36067/jbis.v3i1.88
Vieriu, A. M., & Petrea, G. (2025). The Impact of Artificial Intelligence (AI) on Students’ Academic Development. Education Sciences, 15(3), 343.
Warni, P., & Margunani, M. (2022). Pengaruh Dimensi dalam Fraud Diamond dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik. Business and Accounting Education Journal, 3(1), 36–49. https://doi.org/10.15294/baej.v3i1.59275
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.
Alamanda, T. P., Arief, M., & Widyaningsih, A. (2024). The Influence of AI-Based Technology Developments on Academic Fraud. International Journal Management Science and Business, 6(1).
Alshurafat, H., Al Shbail, M. O., Hamdan, A., Al-Dmour, A., & Ensour, W. (2024). Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory. Journal of Financial Reporting and Accounting, 22(2), 274–288. https://doi.org/10.1108/JFRA-04-2023-0182
Anggraini, R. Y., Subroto, B., & Andayani, W. (2024). Pentagon’s Fraud Theory on Student Academic Fraud Behavior: A Study of Accounting Students at State University in Malang City. The International Journal of Accounting and Business Society, 32(2), 214–223.
Artani, K. T. B., & Wetra, I. W. (2017). Pengaruh Academic Self Efficacy dan Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi di Bali. Jurnal Riset Akuntansi, 7(2), 123–132.
Barbaranelli, C., Farnese, M. L., Tramontano, C., Fida, R., Ghezzi, V., Paciello, M., & Long, P. (2018). Machiavellian ways to academic cheating: A mediational and interactional model. Frontiers in Psychology, 9, 695.
Basmar, N., & Sulfati, A. (2022). Pendekatan Crowe’s Fraud Pentagon Theory dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 398–419. https://doi.org/10.31955/mea.v6i3.2391
Basri, Y. M., Yasni, H., Mariana, Nurmayanti, P., & Indrawati, N. (2023). The effect of morality and Machiavellianism on government fraud: The moderating role of education. Problems and Perspectives in Management, 21(3), 100–112. https://doi.org/10.21511/ppm.21(3).2023.08
Chan, C. K. Y. (2023). Is AI Changing the Rules of Academic Misconduct? An In-depth Look at Students’ Perceptions of “AI-giarism.”
Chan, C. K. Y., & Tsi, L. H. (2023). The AI Revolution in Education: Will AI Replace or Assist Teachers in Higher Education? ArXiv Preprint. https://doi.org/10.48550/arXiv.2305.01185
Elballah, K. A., & Aljarboa, N. A. (2025). Machiavellian personality and its relationship to the attitudes towards academic cheating among university students. International Journal of Innovative Research and Scientific Studies, 8(3), 1924–1932. https://doi.org/10.53894/ijirss.v8i3.6902
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) Third Edition. SAGE Publications, Inc.
Harahap, D. S. (2024). The Influence of AI Technology on Students’ Academic Abilities and Cheating Behavior. 1, 34–38. https://prosiding.aripi.or.id/index.php/ICGEL
Herawaty, N., & Masbirorotni, A. (2022). The Impacts of the Fraud Diamond Dimension, Religiosity, and Misuse of Information Technology on Student Academic Dishonesty. IRJE |Indonesian Research Journal in Education| |Vol. 6| No. 2|Dec|Year 2022| Indonesian Research Journal in Education |IRJE|, 6(2), 362. https://doi.org/10.22437/irje.v6i2.20707
Johnston, H., Wells, R. F., Shanks, E. M., Boey, T., & Parsons, B. N. (2024). Student perspectives on the use of generative artificial intelligence technologies in higher education. International Journal for Educational Integrity, 20(1), 2. https://doi.org/10.1007/s40979-024-00149-4
Juliardi, D., Agung Sudarto, T., & Taufiqi, R. at. (2021). Fraud triangle, misuse of information technology and student integrity toward the academic cheating of UM student during the pandemic Covid-19. International Journal of Research in Business and Social Science (2147- 4478), 10(6), 329–339. https://doi.org/10.20525/ijrbs.v10i6.1343
Kapoor, A., Diaz, M., MacNeil, S., Porter, L., & Denny, P. (2025). Exploring Student Behaviors and Motivations using AI TAs with Optional Guardrails.
Kusumayanti, N. P. D., & Utama, I. M. K. (2024). Fraud Triangle, Integritas, dan Penggunaan Teknologi Informasi terhadap Kecurangan Akademik Masa Pandemi Covid-19. Jurnal Samudra Ekonomi Dan Bisnis, 15(1), 188–200. https://doi.org/10.33059/jseb.v15i1.7916
Miao, J., Thongprayoon, C., Suppadungsuk, S., Garcia Valencia, O. A., Qureshi, F., & Cheungpasitporn, W. (2024). Ethical Dilemmas in Using AI for Academic Writing and an Example Framework for Peer Review in Nephrology Academia: A Narrative Review. Clinics and Practice, 14(1), 89–105. https://doi.org/10.3390/clinpract14010008
Miranda, C. A., Uyun, M., Studi, P., Islam, P., & Psikologi, F. (2023). Impact Academic Pressure and Academic Ability Against Academic Cheating Dampak Tekanan Akademik dan Kemampuan Akademik Terhadap Kecurangan Akademik. Jurnal Imiah Psikologi, 11(1), 117–123. https://doi.org/10.30872/psikoborneo.v11i1
Mohammadkarimi, E. (2023). Teachers’ reflections on academic dishonesty in EFL students’ writings in the era of artificial intelligence. Journal of Applied Learning and Teaching, 6(2), 105–113. https://doi.org/10.37074/jalt.2023.6.2.10
Muhsin, M., Kardoyo, M., Arief, S., Nurkhin, A., & Pramusinto, H. (2017). An Analyis of Student’s Academic Fraud Behavior. International Conference on Learning Innovation (ICLI 2017), 34–38.
Neva, S., & Amyar, F. (2021). Pengaruh Fraud Diamond dan Gonetheory Terhadap Academic Fraud. JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia), 5(1), 41. https://doi.org/10.36339/jaspt.v5i1.408
Pratama, R. D., Sangka, K. B., & Nugroho, J. A. (2023). The Influence of Fraud Diamond Perspective and Artificial Intelligence Factors on Academic Dishonesty Indonesian College Student. International Journal of Multicultural and Multireligious Understanding, 10(11), 164. https://doi.org/10.18415/ijmmu.v10i11.5248
Rachmawati, D. A., Rusmita, S., & Yantiana, N. (2024). Melawan Academic Fraud: Menguak Peran IPK dan Kejujuran Mahasiswa Akuntansi dalam Fraud Pentagon dengan Dark Triad sebagai Moderasi. JURNAL EKSPLORASI AKUNTANSI, 6(3), 1221–1240. https://doi.org/10.24036/jea.v6i3.1682
Rahardyan, T. M., Susilo, C. H., Iswara, A. M. N., & Hartono, M. L. (2024). ChatGPT: The Future Research Assistant or an Academic Fraud? [A Case Study on a State University Located in Jakarta, Indonesia]. Asia Pacific Fraud Journal, 9(2), 275–293. https://doi.org/10.21532/apfjournal.v9i2.347
Reiter, L., Jörling, M., Fuchs, C., & and Robert Böhm. (2025). Student (Mis)Use of Generative AI Tools for University-Related Tasks. International Journal of Human–Computer Interaction, 0(0), 1–14. https://doi.org/10.1080/10447318.2025.2462083
Roe, J., Renandya, W. A., & Jacobs, G. M. (2023). A Review of AI-Powered Writing Tools and Their Implications for Academic Integrity in the Language Classroom. Journal of English and Applied Linguistics, 2(1). https://doi.org/10.59588/2961-3094.1035
Rong, H., Associate, R., & Chun, C. (2024). Digital Education Council Global AI Student Survey 2024 AI or Not AI: What Students Want.
Safitri, M. Z., Tiswiyanti, W., & Erwati, M. (2023). Effect of Pressure, Opportunity, Rationalization and Capability Against Academic Fraud Behavior in Students During Online Lectures. Indonesian Journal of Economic & Management Sciences, 1(4), 501–522. https://doi.org/10.55927/ijems.v1i4.4820
Savitri, N. (2025). Pengaruh Fraud Hexagon Terhadap Kecurangan Akademik Mahasiswa Dengan Artificial Intelligence Sebagai Variabel Moderasi . Universitas Hayam Wuruk Perbanas.
Setyaki, R. S., Pesudo, D. A. A., Andreas, H. H., & Chang, M. L. (2021). Does Personality Impact Academic Fraud? Review of Integrative Business and Economics Research, 11(3), 81–98. https://news.okezone.com,
Utami, D. P. W., & Purnamasari, D. I. (2021). The impact of ethics and fraud pentagon theory on academic fraud behavior. Journal of Business and Information Systems (e-ISSN: 2685-2543), 3(1), 49–59. https://doi.org/10.36067/jbis.v3i1.88
Vieriu, A. M., & Petrea, G. (2025). The Impact of Artificial Intelligence (AI) on Students’ Academic Development. Education Sciences, 15(3), 343.
Warni, P., & Margunani, M. (2022). Pengaruh Dimensi dalam Fraud Diamond dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik. Business and Accounting Education Journal, 3(1), 36–49. https://doi.org/10.15294/baej.v3i1.59275
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.
Published
2025-07-20
How to Cite
Burrohman, M., & Aulia, N. (2025). ACADEMIC FRAUD AND ARTIFICIAL INTELLIGENCE : A FRAUD DIAMOND THEORY PERSPECTIVE WITH MACHIAVELLIANISM AS MODERATOR. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(2), 1689-1711. https://doi.org/10.31955/mea.v9i2.5833
Section
Articles
Copyright (c) 2025 Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
