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

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.