AI Ethics among University Students: The Role of Gender, Literacy, and Risk Perception

Abstract

The rapid development of artificial intelligence (AI) technology has brought significant changes to higher education, particularly in how students’ access and complete academic assignments. However, the unethical use of AI, coupled with a lack of literacy and understanding of the risks of its use, raises concerns about negative impacts, such as plagiarism, information manipulation, and the loss of in-depth learning. This study aims to analyze the influence of gender, AI literacy, and risk perception on students' ethical attitudes regarding the use of AI in higher education. This study employed a quantitative approach with a sampling technique using the Slovin formula. A sample of 120 Accounting Education students from UNNES, Class of 2022, was obtained. Data analysis used multiple linear regression with SPSS version 26 software. The results show that gender, AI literacy, and risk perception partially have a positive and significant effect on students' ethical attitudes regarding AI use, and simultaneously, gender, AI literacy, and risk perception significantly influence students' ethical attitudes regarding AI use.