Using the Fraud Triangle framework to explore the impact of information technology misuse on academic fraud in accounting education: evidence from Indonesia

Academic dishonesty is a significant concern in higher education, particularly among accounting students who are expected to uphold high ethical standards. This study investigates academic dishonesty using the Fraud Triangle framework, which comprises pressure, opportunity, and rationalization, while examining the moderating role of information technology misuse. The research adopts a quantitative approach, utilizing an online survey method to collect primary data from 115 accounting students in Indonesia. The survey included 30 items designed to measure the elements of the Fraud Triangle and the extent of technology misuse, rated on a five-point Likert scale. Data analysis was conducted using SmartPLS 2.3.9 with Structural Equation Modelling (SEM) to test the hypotheses. The results reveal that pressure and opportunity significantly influence academic dishonesty, while rationalization does not have a direct impact. Moreover, the misuse of information technology was found to amplify opportunities for misconduct, facilitating acts such as cheating and plagiarism. These findings highlight the pivotal role of technology in shaping dishonest behavior. The study’s implications are twofold. Firstly, it underscores the need for educational institutions to strengthen policies and monitoring mechanisms to mitigate the misuse of technology. Secondly, the findings provide insights for educators and policymakers to design interventions addressing the root causes of academic dishonesty, including excessive pressure and unchecked opportunities. By addressing these factors, institutions can promote academic integrity and ethical behavior among students. Future research is encouraged to explore broader contexts and incorporate qualitative approaches to deepen the understanding of academic misconduct.