Forensic Accounting Knowledge and Socio-Cultural Perspectives on Fraud Prevention in Higher Education Institutions
DOI:
https://doi.org/10.14419/6nk8xs22Keywords:
Ethics; Hall’s View Model; Forensic Accounting Knowledge; Higher Education Institutions; Fraud Prevention StrategyAbstract
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.
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