Budgeting for fraud mediation and university governance: A university board outlook

The objective of this study is to analyse the impact of budget implementation and university governance on fraud prevention in Indonesia. Using the purposive sampling method, this study covered 50 private universities with 150 university officials as a sample. The findings demonstrate that effective university governance and budget execution have a substantial and favourable impact on fraud prevention. Nevertheless, it is important to acknowledge several limitations regarding the variables in this study, such as the small sample size and the absence of control over other variables that may influence university governance. The significance of this study stems from its examination of crucial areas, particularly the higher education service sector, which is well recognized for its substantial influence on the future of higher education.