Linguistic Approaches in Fraud Prevention Strategies in Higher Education Institutions Ririn Sri Kuntorini, Edi Sukarmanto, Rudy Hartanto, Siti Selisiah Meisaroh, Ismalia Nur Oktaviana, Haura Mutiara Yasmin
Accounting Department, Faculty of Economics and Business, Universitas Islam Bandung
Abstract
This study aims to analyze the contribution of linguistic approaches to the effectiveness of fraud prevention strategies in organizations. Given the significant losses and damaging impacts caused by fraud, it is crucial to ensure that prevention strategies are not only procedurally strong but also effective in communication and internalization by all organizational elements. Linguistic approaches, which include communication strategies, language effectiveness in communication, language gaps, and language comprehension, are hypothesized to play a crucial role in achieving such effectiveness. Data collected in this study comes from 66 respondents, including lecturers, students, and educational staff from public and private universities in Indonesia. Data analysis was conducted using SmartPLS3.0 application and the Partial Least Squares (PLS) method. Results show that planned and effective communication strategies have a positive and significant influence on the effectiveness of fraud prevention strategies. Meanwhile, language effectiveness in communication, language gaps, and language comprehension do not show statistically significant influences. The theoretical implications of this study enrich the literature on organizational communication and fraud risk management, with special emphasis on the importance of communication strategy design. Practically, these results provide guidance for management and anti-fraud practitioners to focus more on improving communication strategies to enhance the impact of fraud prevention programs.
Keywords: Linguistic Approach, Communication Strategy, Language Effectiveness, Language Gap, Language Comprehension, Fraud Prevention, Organizational Communication
