Aryotama, Hendardi
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Fraud Prevention in Accounting Students: The Impact of Using Anti-Fraud Awareness, Fraud Knowledge, and Religiosity Aryotama, Hendardi; Ferisca, Synthia; Yonata, Hendrian
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.757

Abstract

The purpose of this study is to determine how accounting students at one of Jakarta's universities apply their anti-fraud awareness, anti-fraud knowledge, and religiosity in relation to fraud prevention. In this inquiry, quantitative methodologies are employed. To sample the current population from various university cohorts of accounting students, random sampling is yet another technique employed. Using the criteria, 141 samples were eventually obtained. The SPSS is utilized in the data study process. As demonstrated by the study's findings, raising anti-fraud awareness considerably increases the possibility that fraud will not occur. Fraud expertise is quite beneficial when it comes to preventing fraud.  Religion has a significant positive influence on avoiding fraud. Furthermore, how applying fraud knowledge, anti-fraud awareness, and religiosity simultaneously affects fraud prevention has effect significant.