The Effect of ChatGPT Use on Academic Performance of Accounting Students: The Moderating Role of Ethical Orientation

Abstract

This study examines the effect of ChatGPT use on the academic performance of accounting students in Indonesia, focusing on their critical and analytical thinking skills. As prospective professional accountants, accounting students must have strong critical and analytical thinking skills and comply with the code of ethics in their profession. This study analyzes how students’ attachment style to ChatGPT influences academic performance, with ethical orientation (idealism and relativism) as a moderating variable. A total of 384 accounting students were selected through stratified random sampling. Data were collected using a Google Form questionnaire and analyzed via Moderated Regression Analysis (MRA). The results revealed that excessive ChatGPT use negatively impacted academic performance by reducing critical thinking skills. However, ethical orientation helped mitigate this effect. Students with an idealism orientation used ChatGPT responsibly, while students with relativism orientation showed no significant effect in strengthening the negative impact. The study emphasizes the importance of ethical awareness in the use of artificial intelligence, particularly for accounting students. The findings suggest that educational institutions should implement policies promoting responsible technology use and integrate ethics training to help students develop both technical skills and strong ethical standards.

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