The Strengthening Fraud Prevention in Higher Education: An Empirical Study of Internal Control System and Good University Governance

The Strengthening Fraud Prevention in Higher Education: An Empirical Study of Internal Control System and Good University Governance

This research investigates how internal control systems and Good University Governance (GUG) influence fraud prevention in higher education institutions in Eastern Indonesia. Various instances of fraud in Indonesian universities have been attributed to the Internal Supervisory Unit (SPI), which pla...

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Bibliographic Details
Main Authors: Rudiawie Larasati, Heru Tjaraka
Format: Article
Language:English
Published: Qubahan 2025-08-01
Series:Qubahan Academic Journal
Subjects:
internal control systems, good university governance, fraud prevention, higher education, structural equation modeling (SEM).
Online Access:https://journal.qubahan.com/index.php/qaj/article/view/1903
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