Do Personality Traits Matter in Fraud from Indonesian Commercial Banks

  • Authors

    • Viola Syukrina E Janrosl Department of Accounting, Faculty of Social Sciences and Humanities, Universitas Putera ‎Batam,Riau Island,20155, Indonesia https://orcid.org/0000-0002-3712-5718
    • Argo Putra Prima Department of Accounting, Faculty of Social Sciences and Humanities, Universitas Putera ‎Batam,Riau Island,20155, Indonesia
    • Handra Tipa Department of Accounting, Faculty of Social Sciences and Humanities, Universitas Putera ‎Batam,Riau Island,20155, Indonesia
    https://doi.org/10.14419/sk4hna75

    Received date: January 1, 2026

    Accepted date: January 21, 2026

    Published date: January 28, 2026

  • Big Five Personality; Banking Digitalization; Red Flags; Detecting Fraud; Pressure

  • Abstract

    The rapid development of banking digitalization has improved efficiency and service convenience for customers, but it has also increased ‎opportunities for fraud committed by both internal and external parties. Fraud cases involving bank employees and third parties not only ‎cause financial losses but also undermine public trust in the banking sector. In this context, internal auditors play a critical role in fraud ‎detection; however, their effectiveness may be influenced by individual characteristics and organizational conditions. This study aims to ‎examine the effects of Big Five personality traits, banking digitalization, and red flag understanding on fraud detection, with professional ‎skepticism as a mediating variable and work pressure as a moderating variable. A mixed-method approach was employed. Quantitative data ‎were collected through questionnaires administered to internal auditors of commercial banks in Indonesia and analyzed using SmartPLS, ‎while qualitative data were obtained from written interviews and content analysis of fraud-related news from online media. The rapid ‎development of banking digitalization has improved efficiency and service convenience for customers, but it has also increased opportunities ‎for fraud committed by both internal and external parties. Fraud cases involving bank employees and third parties not only cause financial ‎losses but also undermine public trust in the banking sector. In this context, internal auditors play a critical role in fraud detection; however, ‎their effectiveness may be influenced by individual characteristics and organizational conditions. This study aims to examine the effects of Big ‎Five personality traits, banking digitalization, and red flag understanding on fraud detection, with professional skepticism as a mediating ‎variable and work pressure as a moderating variable. A mixed-method approach was employed. Quantitative data were collected through ‎questionnaires administered to internal auditors of commercial banks in Indonesia and analyzed using SmartPLS, while qualitative data ‎were obtained from written interviews and content analysis of fraud-related news from online media‎.

  • References

    1. Yun, "Proven to be skimming, customers get reimbursement from BRI," CNBC Indonesia, 2021.
    2. W. Wahidahwati and N. F. Asyik, "Determinants of Auditors Ability in Fraud Detection," Cogent Business And Management, Vol. 9, No. 1, 2022, https://doi.org/10.1080/23311975.2022.2130165.
    3. B. L. , & R. A. Handoko, "The Effect Of Skepticism, Big Data Analytics To Financial Fraud Detection Moderated By Forensic Accounting.," ACM International Conference Proceeding Series, pp. 59–66, 2022. https://doi.org/10.1145/3537693.3537703
    4. A. E. B. , S. R. F. , & A. D. Tarigan, "The Impact Of Ethical Awareness, Auditor Experience, Skepticism Attitude, And Time Pressure On Detect-ing Fraud In Public Accountant Offices In The City Of Medan.," Journal Of Research In Business, Economics, And Education, Vol. 5, No. 3, 2023. https://doi.org/10.55683/jrbee.v5i3.434.
    5. J. , & I. S. L. Rimende, "Analysis Of Factors Influencing Premature Sign Off: Locus Of Control As Moderating Variable. International Journal Of Business And Economy," International Journal Of Business And Economy, Vol. 3, no. 4, pp. 227–240, 2021.
    6. H. Umar, R. Purba, A. Fauziah, And R. B. Purba, “Determinants And The Relation Of Fraud Detection,” Article In International Journal Of Civil Engineering And Technology, vol. 10, no. 4, pp. 292–305, 2019, [online]. Available: Http://Www.Iaeme.Com/IJCIET/Index.Asp292http://Www.Iaeme.Com/Ijmet/Issues.Asp?Jtype=IJCIET&Vtype=10&Itype=4http://Www.Iaeme.Com/IJCIET/Issues.Asp?Jtype=IJCIET&Vtype=10&Itype=4
    7. I. L. , A. M. V. , & B. S. N. Safta, "Manipulation Of Financial Statements Through The Use Of Creative Accounting. Case Of Romanian Compa-nies," Studia Universitatis Vasile Goldis Arad, Economics Series, vol. 30, no. 3, pp. 90–107, 2020. https://doi.org/10.2478/sues-2020-0019
    8. M.-J., R. R., & T. J. Kranacher, Forensic Accounting And Fraud Examination. . USA: John Wiley & Sons., 2011.
    9. B. Van Kuijck And V. Paresi, "Personality Of Internal Auditors; An Exploratory Study In The Netherlands," Monthly Magazine for Accountancy and Business Economics, vol. 94, no. 3/4, pp. 113–125, Apr. 2020, https://doi.org/10.5117/mab.94.47818.
    10. L. , S. L. M. , & I. M. Alizadegan, "An Analysis Of Auditors Capability On Fraud Detection Using The Planned Behavior Theory Perspective: The Impact Of Auditors Experience And Personality Type With Respect To The Role Of Professional Skepticism," Financial Accounting And Auditing Research, Vol. 15, No. 57, 2023.
    11. V. S. E. Janrosl, I. Muda, I. Sadalia, And A. A. Arif Nasution, “Audit Quality: Perceptional Personality Auditor With Organisational Support?,” International Journal Of Economics And Finance Studies, Vol. 15, No. 3, 2023, doi: 10.34109/ijefs.202315323.
    12. V. S. E. Janrosl, I. Muda, I. Sadalia, A. A. Nasution, And Erlina, “Fraud Detection Mediation: Personality Auditor And Forensic Accounting On Audit Quality,” International Journal Of Applied Economics, Finance And Accounting, vol. 21, no. 2, pp. 190–212, Feb. 2025, https://doi.org/10.33094/ijaefa.v21i2.2189
    13. T. J. , & Z. M. F. Wilks, "Concepts To Prevent And Detect Fraud," Vol. 18, No. 3, pp. 173–184, 2004. https://doi.org/10.2308/acch.2004.18.3.173
    14. C. B. Dal Magro and P. R. da Cunha, "Red Flags and Detecção de Fraudes in Credit Cooperatives: Internal Auditors' Perception," Brasileira Mag-azine of Business Management, vol. 19, no. 65, pp. 469–491, 2017, https://doi.org/10.7819/rbgn.v19i65.2918.
    15. J. C. Bologna, Fraud Auditing And Forensic Accounting. John Wiley & Sons., 1995.
    16. E. Nicolăescu, "INTERNAL AUDITORS' ROLE IN DETECTING FRAUD," 2013.
    17. I. Adhitya and Chrismastianto, "SWOT Analysis of Financial Technology Implementation on the Quality of Banking Services in Indonesia," Vol. 20, No. 1, pp. 133–144, 2017.
    18. E. D. Setyaningsih and L. Vanda, "SWOT Analysis of Financial Technology on the Quality of Banking Services in the Disruptive Era," National Seminar on Innovation and Trends, 2018.
    19. J. W. Creswell, Qualitative, quantitative, and mixed method approaches. . Yogyakarta: Pustaka Siswa, 2016.
    20. Ghozali, Qualitative Research Methodology and Qualitative Data Analysis with the Nvivo-12 Program. 2020.
    21. A. Samagaio And T. Felicio, "The Influence Of The Auditors Personality In Audit Quality," Vol. 141, No. November 2021, pp. 794–807, 2022. https://doi.org/10.1016/j.jbusres.2021.11.082
    22. B. Van Kuijck And V. Paresi, "Personality Of Internal Auditors; An Exploratory Study In The Netherlands," Monthly Magazine for Accountancy and Business Economics, vol. 94, no. 3/4, pp. 113–125, Apr. 2020, https://doi.org/10.5117/mab.94.47818
    23. E. Janrosl, S. Muda, I. Sadalia, And I. A. Nasution, “Audit Quality: Perceptional Personality Auditor With Organisational Support?,” International Journal Of Economics And Finance Studies, vol. 15, no. 03, pp. 484–509, 2023.
    24. C. Crego And T. A. Widiger, "Five Factor Model Of Personality, Personality Disorder," In International Encyclopedia of the Social & Behavioral Sciences: Second Edition, Elsevier Inc., 2015, pp. 242–248. https://doi.org/10.1016/B978-0-08-097086-8.25065-4.
    25. A. D. Gizta, "The Effect of Red Flags and Training on Auditors' Ability to Detect Fraud with Professional Skepticism as an Intervening Variable," CASH: Economic, Accounting Scientific Journal, Vol. 7, No. 1, 2020.
    26. Y. Shang, Y. Jiang, Y. Pan, And Q. Yan, “Leader’s Relational Power And Follower Creativity: The Mediating Role Of Follower Relational Identi-fication And The Moderating Role Of Perceived Organizational Support For Creativity,” European Management Journal, 2023, https://doi.org/10.1016/j.emj.2023.04.013
    27. A. H. Khamainy, M. M. Amalia, P. A. Cakranegara, And A. Indrawati, “Financial Statement Fraud: The Predictive Relevance of Fraud Hexagon Theory,” Journal of Accounting and Strategic Finance, vol. 5, no. 1, pp. 110–133, Jun 2022, https://doi.org/10.33005/jasf.v5i1.249.

  • Downloads

  • How to Cite

    Janrosl, V. S. E. ., Prima, A. P. ., & Tipa, H. . (2026). Do Personality Traits Matter in Fraud from Indonesian Commercial Banks. International Journal of Accounting and Economics Studies, 13(1), 524-535. https://doi.org/10.14419/sk4hna75