A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.]
This study aimed to examine the extent of fraud prevention information disclosure on websites of Malaysian and Indonesian public universities using the Legitimacy Theory (LT). Based on a content analysis of fraud prevention information disclosed on the websites of 20 Malaysian and 86 Indonesian publ...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA
2021
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| Online Access: | https://ir.uitm.edu.my/id/eprint/2892/ |
| _version_ | 1848802666988175360 |
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| author | Joseph, Corina Utami, Intiyas Madi, Nero Rahmat, Mariam Tunga Janang, Jennifer Omar, Normah |
| author_facet | Joseph, Corina Utami, Intiyas Madi, Nero Rahmat, Mariam Tunga Janang, Jennifer Omar, Normah |
| author_sort | Joseph, Corina |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study aimed to examine the extent of fraud prevention information disclosure on websites of Malaysian and Indonesian public universities using the Legitimacy Theory (LT). Based on a content analysis of fraud prevention information disclosed on the websites of 20 Malaysian and 86 Indonesian public universities using a newly developed University Fraud Prevention Disclosure Index, it was found that Malaysian public universities on average disclosed 13 items under study compared to just 11 items disclosed by the universities in Indonesia. Overall, the level of disclosure for both countries was low. Malaysian public universities are more vigilant and stronger in the Internal Audit and Bursary aspects, whilst its Indonesian counterparts are better in five aspects: integrity and governance, policy, fraud prevention strategies, fraud response procedure, and raising awareness. Public universities in both countries need to put more effort in disclosing fraud prevention information on their websites. Websites should be used to legitimize societal accountability in the quest to look more transparent in accounting procedures and procurement guidelines. This paper adds to the literature by integrating two elements of sustainable development goals (quality education (SDG No 4) in an effective, accountable, and transparent institution (SDG No 16) using the LT to enhance the understanding of fraud prevention disclosure on universities’ websites. |
| first_indexed | 2025-11-14T21:26:59Z |
| format | Article |
| id | uitm-2892 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:26:59Z |
| publishDate | 2021 |
| publisher | Universiti Teknologi MARA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-28922022-06-15T04:08:38Z https://ir.uitm.edu.my/id/eprint/2892/ A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.] mar Joseph, Corina Utami, Intiyas Madi, Nero Rahmat, Mariam Tunga Janang, Jennifer Omar, Normah Fraud. Swindling. Confidence games This study aimed to examine the extent of fraud prevention information disclosure on websites of Malaysian and Indonesian public universities using the Legitimacy Theory (LT). Based on a content analysis of fraud prevention information disclosed on the websites of 20 Malaysian and 86 Indonesian public universities using a newly developed University Fraud Prevention Disclosure Index, it was found that Malaysian public universities on average disclosed 13 items under study compared to just 11 items disclosed by the universities in Indonesia. Overall, the level of disclosure for both countries was low. Malaysian public universities are more vigilant and stronger in the Internal Audit and Bursary aspects, whilst its Indonesian counterparts are better in five aspects: integrity and governance, policy, fraud prevention strategies, fraud response procedure, and raising awareness. Public universities in both countries need to put more effort in disclosing fraud prevention information on their websites. Websites should be used to legitimize societal accountability in the quest to look more transparent in accounting procedures and procurement guidelines. This paper adds to the literature by integrating two elements of sustainable development goals (quality education (SDG No 4) in an effective, accountable, and transparent institution (SDG No 16) using the LT to enhance the understanding of fraud prevention disclosure on universities’ websites. Universiti Teknologi MARA 2021-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/2892/1/2892.pdf Joseph, Corina and Utami, Intiyas and Madi, Nero and Rahmat, Mariam and Tunga Janang, Jennifer and Omar, Normah (2021) A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.]. (2021) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29.html>, 20 (2): 3. pp. 59-83. ISSN 2550-1895 https://mar.uitm.edu.my/ |
| spellingShingle | Fraud. Swindling. Confidence games Joseph, Corina Utami, Intiyas Madi, Nero Rahmat, Mariam Tunga Janang, Jennifer Omar, Normah A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.] |
| title | A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.] |
| title_full | A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.] |
| title_fullStr | A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.] |
| title_full_unstemmed | A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.] |
| title_short | A comparison of online fraud prevention disclosure in Malaysian and Indonesian public universities / Corina Joseph …[et al.] |
| title_sort | comparison of online fraud prevention disclosure in malaysian and indonesian public universities / corina joseph …[et al.] |
| topic | Fraud. Swindling. Confidence games |
| url | https://ir.uitm.edu.my/id/eprint/2892/ https://ir.uitm.edu.my/id/eprint/2892/ |