The influence of organizational culture and anti-fraud awareness on fraud prevention (survey of student organizations at Bandung Islamic University) Hasan Nashrullah, Mey Maemunah
Universitas Islam Bandung
Abstract
This study aims to analyze the influence of organizational culture and anti-fraud awareness on fraud prevention in student organizations at Bandung Islamic University. Fraud is a phenomenon that can threaten the accountability, integrity, and continuity of student organizations, so fraud prevention efforts are needed to minimize the risk of fraud. This study employs a quantitative approach using a confirmatory method. Data was collected by distributing questionnaires to student organization executives, yielding a total of 121 respondents. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM PLS). Based on the results of the study, it was found that organizational culture has a positive and significant effect on fraud prevention, so that the stronger the organizational culture implemented, the more it will increase fraud prevention. Moreover, anti-fraud awareness has a positive and significant influence on fraud prevention, indicating that the higher the anti-fraud awareness among student organization officers at Bandung Islamic University, the more effective fraud prevention becomes. The findings of this study explain that organizational culture and anti-fraud awareness influence fraud prevention as a preventive measure against potential fraud within an organization.
