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Suhita Whini Setyahuni
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Journal : Jurnal Manajemen dan Bisnis

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Deteksi Kasus Fraud Di Indonesia: Peran Digital Forensic Dan Big Five Personality Auditor Dalam Kerangka Hexagon Fraud Theory Ischaq, Maulana; Setyahuni, Suhita Whini; Zhafira, Aqila Azza; Syahputri, Naesila Yulyana Saskia; Syafira, Atina Nur Azumi; Kurniawan, Maulana Bintang Arie
JURNAL MANAJEMEN DAN BISNIS Vol 4 No 2 (2025): Edisi September 2025- Desember 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v4i2.2163

Abstract

Purpose – This study aims to analyze the role of digital forensics and the Big Five Personalities of auditors in uncovering fraud cases within the framework of Hexagon Fraud Theory. The research focuses on large-scale corruption cases in Indonesia. Novelty – This study's novelty lies in the simultaneous examination of the Big Five Personalities and Hexagon Fraud Theory on auditors' ability to detect fraud. Furthermore, this study adds the role of digital forensics as a moderating variable, distinguishing it from previous studies that tend to examine these variables separately. Method – This study uses a quantitative approach with primary data obtained from an online questionnaire. The analysis technique used is Structural Equation Modeling (SEM) with Smart-PLS software to examine the relationships between the variables studied. Findings – The results show a positive and significant relationship between openness to experience and auditors' ability to detect fraud. Furthermore, the variables rationalization, capability, and ego also play an important role in enhancing auditors' abilities. Meanwhile, other variables showed no significant effect. Limitations and Implications – This research is limited to public auditors in Public Accounting Firms (KAP) and inspectorates in Indonesia, so the results cannot be broadly generalized. The implications of this study can serve as a basis for academics and practitioners in understanding personality and fraud factors that influence auditor ability, considering the role of digital forensics as a moderating variable.
Co-Authors , Herry Subagyo Adelia Rifa Sabila Adelina Citradewi Adryan, Ravi Nuki Agus Triyani Agus Triyani Ahmad Reza Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Ana Kadarningsih Ana Kadarningsih Kadarningsih Anak Agung Istri Sri Wiadnyani Anandyaningsih Risnika Putri Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Awanis Linati Haziroh Azizah, Fatkhiyatul Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta Chasanah, Amalia Nur D, Khoirul Anam Avif Damar, Haunan Dayinta Lalita Kisin Dian Prawitasari Diana Aqmala Diana Puspitasari Diana Puspitasari Dimas Prasetyo Edna Iyyana Mizkiya Fakhmi Zakaria Farlin Nabila Mawarni Fatah Nur Abdul Aziz Fatkhiyatul Azizah Feni Nola, Ekta Rossivea Fiki Durrotul Makwuna Galuh Tri Pratiwi Handhany, Melsanda Farelya Herry Subagyo Ifada Retno Ekaningrum Ikhsan Bagaskoro Inka Putri, Debi Lovinta Ischaq, Maulana Istiqomah, Luthfiyyah Joni Prayogi Khanifah Khanifah Khanza Monica Salsabila Kiryanto Kiryanto Kisin, Dayinta Lalita Kurniawan, Maulana Bintang Arie Kusuma, Pradana Jati Lenni Yovita Mahmud Mahmud Mahmud Mahmud Mahmud Maria Safitri Meilana Chorisa Nuraini Melianti, Vanni Melina Putri Rusmawati Mirza Elysia, Tia Sonia Mochammad Eric S.W Muhammad Fajar Khoiruddin Muhammad Reza Putra Kurniawan Mujib, Miftachul Mutiara Zahra Herawati Nadya Febrianti Prayogi Nanda Adhi Purusa Nastalin, Arnetta Fadilla Naufal Nurrohmat Nor Hadi Oktavia, Vicky Oktoriza, Linda Ayu Pradana Jati Kusuma Pramesti, Tia Prawitasari, Dian Puji Purwatiningsih, Aris Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar RR Wulan Indri Widiar Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri, Maria Salsabila, Denaya Bethary Salsabilla Putri Samasta, Almira Santi Setiawan, Aries Sri Retnoningsih Syafira, Atina Nur Azumi Syahputri, Naesila Yulyana Saskia Vicky Oktavia Wibowo, Mochammad Eric Suryakencana Widiar, RR Wulan Indri Wulan Budi Astuti Yovita, Lenni Zakaria, Fakhmi Zhafira, Aqila Azza