Forensic Accounting Knowledge and Socio-Cultural Perspectives on Fraud Prevention in Higher Education Institutions

  • Authors

    • Rudy Hartanto Department of Accounting, Faculty of Economics and Business, Universitas Islam Bandung
    • Sri Fadilah Department of Accounting, Faculty of Economics and Business, Universitas Islam Bandung
    • Edi Sukarmanto Department of Accounting, Faculty of Economics and Business, Universitas Islam Bandung
    • Ririn Sri Kuntorini Department of Accounting, Faculty of Economics and Business, Universitas Islam Bandung
    https://doi.org/10.14419/6nk8xs22

    Received date: December 13, 2025

    Accepted date: January 21, 2026

    Published date: January 26, 2026

  • Ethics; Hall’s View Model; Forensic Accounting Knowledge; Higher Education Institutions; Fraud Prevention Strategy

  • Abstract

    This study analyzes the influence of forensic accounting knowledge and a multidimensional approach encompassing religiosity, justice, ‎relativism, egoism, utilitarianism, deontology, language, and culture on fraud prevention strategies in universities. A total of 543 ‎respondents, including lecturers, students, and educational staff from public and private universities in Indonesia, participated in this study. ‎Data processing was carried out using Partial Least Squares through SmartPLS 3.0. The results show that four variables, namely forensic ‎accounting knowledge, deontology, language, and egoism, significantly influence fraud prevention strategies. Forensic accounting ‎knowledge and deontology have a positive influence, indicating that investigative competence and adherence to universal moral principles ‎are the main foundations for establishing an anti-fraud system. Conversely, egoism negatively influences fraud prevention, indicating that ‎self-interest orientation weakens the effectiveness of fraud prevention strategies. Language plays a crucial role in strengthening ethical ‎communication and increasing collective awareness of fraud. However, the other five variables, namely religiosity, justice, relativism, ‎utilitarianism, and culture, did not show a significant influence, indicating that normative values are not automatically internalized as anti-‎fraud behavior without the support of a conducive organizational structure. This study provides a theoretical contribution to the development ‎of a multidimensional model of fraud prevention and practical input for universities to strengthen governance and a culture of integrity. This ‎finding confirms that an effective fraud prevention strategy requires the integration of forensic accounting knowledge competencies, ‎normative ethics, egoistic orientation control, and language-based organizational communication‎.

  • References

    1. Nurhanisah Y. Negara dengan Universitas Terbanyak di Dunia: Indonesiabaik.id; 2024 [Available from: https://indonesiabaik.id/infografis/negara-dengan-universitas-terbanyak-di-dunia#:~:text=Berikut%2010%20besar%20negara%20dengan%20universitas%20terbanyak%3A&text=Indonesia%3A%203.277%20universitas.
    2. CNN. 10 Negara dengan Jumlah Universitas Terbanyak di Dunia, Ada Indonesia Jakarta: Indoneisa; 2025 [Available from: https://www.cnnindonesia.com/edukasi/20241204144909-561-1173706/10-negara-dengan-jumlah-universitas-terbanyak-di-dunia-ada-indonesia.
    3. ICW. ICW Catat dari Tahun 2006 hingga 2021 Ada 22 Perguruan Tinggi Terlibat Kasus Korupsi Jakarta: Warta Kota; 2023 [Available from: https://wartakota.tribunnews.com/2023/05/17/icw-catat-dari-tahun-2006-hingga-2021-ada-22-perguruan-tinggi-terlibat-kasus-korupsi#google_vignette.
    4. Hartanto R, Rahayu D, Maemunah M, Hernawati N. Revealing perceptions of corruption behavior in Indonesian higher education institutions. Multidisciplinary Science Journal. 2025;7(8):2025390-.https://doi.org/10.31893/multiscience.2025390.
    5. Rezaee Z, Lo D, Ha M, Suen A. Forensic accounting education and practice: insights from China. Journal of Forensic Investigative Accounting. 2016;8(1):106-19.
    6. Hegazy S, Sangster A, Kotb A. Mapping forensic accounting in the UK. Journal of International Accounting, auditing taxation. 2017;28:43-56. https://doi.org/10.1016/j.intaccaudtax.2016.12.004.
    7. Kramer B, Seda M, Bobashev G. Current opinions on forensic accounting education. Accounting Research Journal. 2017;30(3):249-64. https://doi.org/10.1108/ARJ-06-2015-0082.
    8. Herbert WE, Tsegba IN, Ene EE, Onyilo F. The rise of fraud examination and forensic accounting in Africa: The Nigerian experience. Archives of Business Research. 2017;5(4). https://doi.org/10.14738/abr.54.3013.
    9. Setiawan N, Cholili A. Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools. Share: Jurnal Ekonomi dan Keuangan Islam. 2023;12(2):500-25. https://doi.org/10.22373/share.v12i2.20120.
    10. Feldman Y. Using behavioral ethics to curb corruption. Behavioral Science Policy. 2017;3(2):87-99. https://doi.org/10.1177/237946151700300207.
    11. Saputra KAK, Mu'ah M, Jurana J, Korompis CWM, Manurung DT. Fraud Prevention Determinants: A Balinese Cultural Overview. Australasian Accounting, Business Finance Journal. 2022;16(3):167-81. https://doi.org/10.14453/aabfj.v16i3.11.
    12. Walakumbura L, Dharmarathna D. Impact of Forensic Accounting Knowledge on Fraud Detection: with Special Reference to Sri Lankan Context. Journal of Accountancy Finance. 2022;9(1). https://doi.org/10.57075/jaf912201.
    13. Chathurangani KDM. Examine the effect of Forensic Accounting Knowledge on Fraud Detection: An Analysis of Swedish Listed Companies. Sweden: Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.; 2025.
    14. Popoola OMJ, Che-Ahmad A, Samsudin RS. Forensic accounting knowledge and mindset on task performance fraud risk assessment. International Journal of Business Management. 2014;9(9):1-16. https://doi.org/10.5539/ijbm.v9n9p118.
    15. Chukwuma OV, Uzoanigbo C, Offordile HO, Udeh C, Madukwe JU, Taiwo B. Forensic Accounting Education and Practice: Bridging the Gap for Effective Fraud Prevention. International Journal of Forensic Accounting Research. 2024;1(3):1-15.
    16. Glock CY, Stark R. Religion and society in tension. 1965.
    17. Maulidi A, Girindratama MW, Putra AR, Sari RP, Nuswantara DA. Qualitatively beyond the ledger: unravelling the interplay of organisational control, whistleblowing systems, fraud awareness, and religiosity. Cogent Social Sciences. 2024;10(1):2320743. https://doi.org/10.1080/23311886.2024.2320743.
    18. Rosari R, Zacharias J, Pono MR. Pencegahan Fraud Dalam Pelaporan Keuangan: Pendekatan Faktor Individu. Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi. 2021;24(2):251-76. https://doi.org/10.35591/wahana.v24i2.393.
    19. Charim H, Mohklas M, Wahyuningsih P. Religiosity as a moderator for fraud prevention in village fund management. Fokus Ekonomi: Jurnal Ilmiah Ekonomi. 2023;18(1):226-40. https://doi.org/10.34152/fe.18.1.226-240.
    20. Dewi AAPSP, Muliati NK. Pengaruh Religiusitas, Keadilan Organisasi, dan Asimetri Informasi Terhadap Pencegahan Kecurangan (Fraud) dalam Pengelolaan Keuangan LPD. Hita Akuntansi dan Keuangan. 2023;4(2):318-29. https://doi.org/10.32795/hak.v4i2.3716.
    21. Shonhadji N, Irwandi SA. Fraud prevention in the Indonesian banking sector using anti-fraud strategy. Banks and Bank Systems. 2024;19(1):12. https://doi.org/10.21511/bbs.19(1).2024.02.
    22. Tarjo T, Anggono A, Alim MN, Said J, Mohd-Sanusi Z. Religiosity, ethical leadership and local wisdom in moderating the effect of fraud risk management on asset misappropriation: evidence from local government in Indonesia. Journal of Islamic Accounting Business Research. 2024. https://doi.org/10.1108/JIABR-09-2022-0227.
    23. Setiawan N. Religiosity for Preventing Employee Fraud: a Case Study on a Retail Company. Journal of Applied Managerial Accounting. 2024;8(1):1-14. https://doi.org/10.30871/jama.v8i1.7080.
    24. Hartanto R. Ethical behavior of accounting students: exploring the impact of religious environmental background in university. Journal of Islamic Accounting Business Research. 2025;ahead-of-print(ahead-of-print):ahead-of-print. https://doi.org/10.1108/JIABR-12-2024-0504.
    25. Akhyaar K, Purwantini AH, Afif N, Prasetya WA. Pengaruh kepatuhan pelaporan keuangan, sistem pengendalian internal dan whistleblowing system terhadap pencegahan fraud pengelolaan dana desa. KRISNA: Kumpulan Riset Akuntansi. 2022;13(2):202-17. https://doi.org/10.22225/kr.13.2.2022.202-217.
    26. Anggraeni TD, editor Pengaruh Sistem Pengendalian Intern Dan Keadilan Organisasi Terhadap Kinerja Perusahaan Dengan Pencegahan Fraud Sebagai Variabel Intervening. Prosiding Seminar Nasional Pakar; 2020. https://doi.org/10.25105/pakar.v0i0.6895.
    27. Sinaga EP. Pengaruh Sistem Pengedalian Internal, Keadilan Organisasi, Kompetensi Aparatur, dan Moralitas Aparat Terhadap Pencegahan Fraud: Studi Empris Organisasi Perangkat Daerah Provinsi Riau. Jurnal Ilmiah Akuntansi Kesatuan. 2022;10(1):103-12. https://doi.org/10.37641/jiakes.v10i1.1208.
    28. Aziza NN, Irawan D, Wicaksono APN, Ulum I. Partisipasi masyarakat sebagai pemoderasi pengaruh budaya organisasi dan whistle blowing system terhadap pencegahan fraud. Jurnal Ilmiah Manajemen, Ekonomi, Akuntansi. 2024;8(1):1694-709. https://doi.org/10.31955/mea.v8i1.3678.
    29. Qorirah NF, Syofyan E. Pengaruh Pengendalian Internal, Moralitas Individu, dan Whistleblowing System terhadap Pencegahan Fraud. Jurnal Nuansa Karya Akuntansi. 2024;2(1):82-96. https://doi.org/10.24036/jnka.v2i1.53.
    30. Yusni Y. Efek Moderasi Komitmen Organisasi Pada Pengaruh Implementasi E-Procurement Terhadap Pencegahan Fraud Pengadaan Barang Dan Jasa Pemerintah. Jurnal Ilmiah Manajemen Emor. 2022;5(2). https://doi.org/10.32529/jim.v5i2.997.
    31. Astuti MY. Determinan Pencegahan Fraud Dengan Budaya Tri Kaya Parisudha Sebagai Pemoderasi: Universitas Pendidikan Ganesha; 2022.
    32. Rahayu D. Personal Values, Ethical Orientation, and Ethical Behavior in Accounting Students as Prospective Professional Accountants. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi). 2024;10(1):1-12. https://doi.org/10.34204/jiafe.v10i1.8842.
    33. Rahayu D, Hartanto R, Rohayati I, Harni R. Fraud Prevention Strategies In Indonesian MSMEs: The Significance of Honesty And Internal Control Factors. Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan. 2024;1(4):427-40. https://doi.org/10.59407/jakpt.v1i4.879.
    34. Hartanto R, Rahayu D. Implementation of Good Corporate Governance in Improving Company Financial Performance (A Case Study of PT. Industri Jamu dan Farmasi Sido Muncul Tbk). Insight Management Business. 2024;2(1):13-23.
    35. Rahayu D. Pengaruh Mekanisme Good Corporate Governance dan Periode Terjadi Covid19 Terhadap Kecurangan Laporan Keuangan Perbankan Indonesia. Jurnal Ekonomi Manajemen dan Akuntansi (JEMSI). 2023;9(3):762-73. https://doi.org/10.35870/jemsi.v9i3.1133.
    36. Puspita NKI. Pengaruh Tata Kelola LPD, Pengendalian Internal dan Integritas Karyawan Terhadap Pencegahan Fraud Pada LPD Se-Kabupaten Buleleng: Universitas Pendidikan Ganesha; 2019.
    37. Hassan SWU, Kiran S, Gul S, Khatatbeh IN, Zainab B. The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention. Journal of Financial Reporting Accounting. 2025;23(1):5-29. https://doi.org/10.1108/JFRA-05-2023-0235.
    38. Barker R. The use of proactive communication through knowledge management to create awareness and educate clients on e-banking fraud prevention. South African Journal of Business Management. 2020;51(1):1-10. https://doi.org/10.4102/sajbm.v51i1.1941.
    39. Othman Z, Nordin MFF, Sadiq M. GST fraud prevention to ensure business sustainability: A Malaysian case study. Journal of Asian Business Economic Studies. 2020;27(3):245-65. https://doi.org/10.1108/JABES-11-2019-0113.
    40. Mandal A, Amilan S. Fathoming fraud: unveiling theories, investigating pathways and combating fraud. Journal of Financial Crime. 2023;31(5):1106-25. https://doi.org/10.1108/JFC-06-2023-0153.
    41. Wulandari DN, Nuryanto M. Pengaruh pengendalian internal, kesadaran anti-fraud, integritas, independensi, dan profesionalisme terhadap pencegahan kecurangan. Jurnal Riset Akuntansi Mercu Buana. 2018;4(2):117-25. https://doi.org/10.26486/jramb.v4i2.557.
    42. Ashma FU, Laksmi AC. Corporate Social Responsibility dan Stabilitas Keuangan terhadap Financial Fraud: Peran Moderasi dari Kualitas Audit. Reviu Akuntansi dan Bisnis Indonesia. 2023;7(1):134-52. https://doi.org/10.18196/rabin.v7i1.17739.
    43. Firmansyah Z. Pengaruh Persepsi Karyawan Mengenai Budaya Organisasi dan Good Corporate Governance Dalam Pencegahan Fraud pada PT. BPR NTB Cabang Lombok Barat. Journal of Management Accounting, Tax Production. 2023;1(2):162-70. https://doi.org/10.57235/mantap.v1i2.1400.
    44. Reskia R. Pengaruh Internal Audit, Anti Fraud Awareness, Komitmen Organisasi Dan Budaya Organisasi Terhadap Pencegahan Fraud (Studi kasus PT. Inti Persada Nusantara). Jurnal Ekonomi Trisakti. 2022;2(2):419-32. https://doi.org/10.25105/jet.v2i2.14531.
    45. Ramadhan D. Strengthening integrity and fraud awareness in preventing fraud during the covid-19 pandemic. Asia Pacific Fraud Journal. 2022;7(2):213-24. https://doi.org/10.21532/apfjournal.v7i2.266.
    46. Anwar MK. Pengaruh moralitas, religiusitas, sistem pengendalian internal dan whistleblowing system terhadap pencegahan fraud pengelolaan keuangan desa: Universitas Islam Negeri Maulana Malik Ibrahim; 2023.
    47. Mahendra KY, Dewi AET, Rini GAIS. Pengaruh audit internal dan efektivitas pengendalian internal terhadap pencegahan kecurangan (fraud) pada bank BUMN di Denpasar. Jurnal Riset Akuntansi Warmadewa. 2021;2(1):1-4. https://doi.org/10.22225/jraw.2.1.2904.1-4.
    48. Carolina A, Wulandari A. Anti-fraud Strategy in Tourism Destination Organizations: The Role of Leader Integrity, Ethical Leadership and Trust in the Leader. Pusaka: Journal of Tourism, Hospitality, Travel Business Event. 2024:177-90. https://doi.org/10.33649/pusaka.v6i1.220.
    49. Saud IM, Hakim AT, Dyar L. Analisis determinan fraud prevention (studi empiris pada badan usaha milik daerah di d.i yogyakarta dan jawa tengah). Jurnal Akuntansi Keuangan dan Bisnis. 2020;13(2):11-20. https://doi.org/10.35143/jakb.v13i2.3604.
    50. Juliandika D, Fitri FA, Fadhlia W, Fitri M. Pengaruh pengendalian internal, moralitas individu, dan kompetensi aparatur terhadap pencegahan fraud. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi. 2025;10(1):416-27. https://doi.org/10.24815/jimeka.v10i1.33932.
    51. Irawanto DW. Does culture matter in fraud prevention behavior? National culture based study of Indonesian bankers. Journal of Finance Banking. 2018;22(3):486-95. https://doi.org/10.26905/jkdp.v22i3.2139.
    52. Fitriyah M, Alim MN. Pengaruh Prinsip Good Governance, Promosi, Dan Religiusitas Terhadap Minat Wakif Berwakaf Tunai Pada Nazhir Wakaf Uang (NWU) Di Lamongan. Wacana Equiliberium. 2022;10(02):104-17. https://doi.org/10.31102/equilibrium.10.02.41-54.
    53. Rosta G. Charles Y. Glock und Rodney Stark: Religion and Society in Tension (1965). Schlüsselwerke der Religionssoziologie. 2019:221-9. https://doi.org/10.1007/978-3-658-15250-5_26.
    54. Yusra M. Pengaruh Religiusitas, Tingkat Pendapatan Dan Perilaku Altruistik Terhadap Minat Berwakaf Uang Masyarakat Kabupaten Sleman Tahun 2022. Yogyakarta: Universitas Islam Indoneisa; 2022.
    55. Pearce LD, Hayward GM, Pearlman JA. Measuring five dimensions of religiosity across adolescence. Review of religious research. 2017;59(3):367-93. https://doi.org/10.1007/s13644-017-0291-8.
    56. Lisanti CJ, Galante S, Betts AM. How Understanding Our Multi-Dimensional Humanity Clarifies Medical Ethics. Medical Research Archives. 2023;11(5). https://doi.org/10.18103/mra.v11i5.3835.
    57. Primo de Carvalho Alves F. Applying the multidimensional ethics scale to a microtasking crowdsourcing scenario: Wien; 2021.
    58. Graham J, Wilson KB, Rodrigue S. Revisiting the evaluation of IT ethical scenarios using a multidimensional scale. American Journal of Business. 2024. https://doi.org/10.1108/AJB-10-2023-0174.
    59. Santalla-Banderali Z, Alvarado JM, Malavé J. Multidimensional Ethics Scale-30 Revisited: Spanish Adaptation and Development of a Short One-Dimensional Version. 2024. https://doi.org/10.20944/preprints202402.0455.v1.
    60. Ni Y. Navigating Intercultural Communication in the Media Landscape: Challenging Stereotypes and Cultivating Critical Perspectives—Hall Model as the Framework. Digital Society. 2024;3(2):36. https://doi.org/10.1007/s44206-024-00126-x.
    61. Hall S. The spectacle of the other1997.
    62. Alshammari SH. The relationship between language, identity and cultural differences: a critical review. Research on Humanities Social Sciences. 2018;8(4):98-101.
    63. Sekaran U, Bougie R. Research methods for business: A skill building approach: john wiley & sons; 2016.
    64. Rest JR. Moral development: Advances in research and theory. The Counseling Psychologist. 1986;12(3):19-29. https://doi.org/10.1177/0011000084123003.
    65. Shannon CE. A mathematical theory of communication. The Bell system technical journal. 1948;27(3):379-423. https://doi.org/10.1002/j.1538-7305.1948.tb01338.x.
    66. Li F. Annual report readability, current earnings, and earnings persistence. Journal of Accounting economics. 2008;45(2-3):221-47. https://doi.org/10.1016/j.jacceco.2008.02.003.
    67. Victor B, Cullen J. The organisational bases of ethical work climates. Administrative Sciences Quarterly. 1988;33(1):101-25. https://doi.org/10.2307/2392857.
    68. LoMonte FD, Kurtz A. Whistleblower Protection in Higher Education: A California Case Study. JL & Educ. 2023;52:178.

  • Downloads

  • How to Cite

    Hartanto, R., Fadilah, S., Sukarmanto, E., & Sri Kuntorini, R. (2026). Forensic Accounting Knowledge and Socio-Cultural Perspectives on Fraud Prevention in Higher Education Institutions. International Journal of Accounting and Economics Studies, 13(1), 480-488. https://doi.org/10.14419/6nk8xs22