University mission statements and anti-fraud disclosures: public vs private universities in Indonesia

Lidya Agustina, SeTin SeTin and Debbianita Debbianita

Journal of Financial Crime, 2025, vol. 32, issue 4, 790-803

Abstract: Purpose - Corruption remains a major issue in Indonesia, necessitating the commitment of various parties, including higher education institutions, to prevent and combat it. The primary aim of this study is to ascertain the extent of commitment by Indonesian universities, as expressed through their mission statements, in creating effective, accountable and transparent institutions (SDG No.16). This is examined by analyzing the amount of fraud and anti-fraud information disclosed on their websites. In addition, this study compares the commitment of public and private universities in disclosing anti-fraud information on their websites. Design/methodology/approach - This study used content analysis of university mission statements and anti-fraud information disclosures on the websites of 25 public and 25 private universities in Indonesia, using the University Fraud Prevention Disclosure Index. Findings - The findings indicate that public universities disclose mission statements encompassing a greater integrity structure compared to private universities. Consequently, public universities are more likely to disclose anti-corruption prevention efforts as part of their commitment to realizing SDGs No.16 than private universities. Research limitations/implications - The analysis was conducted over a limited timeframe, with the possibility of periodic updates on university websites. Originality/value - There is limited research examining university mission statement disclosures and the level of anti-corruption disclosure in higher education institutions in developing countries, such as Indonesia.

Keywords: University mission; Prevention; Fraud; Public vs private universities (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-06-2024-0185

DOI: 10.1108/JFC-06-2024-0185

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