Jurnal Manajemen dan Bisnis
Vol 4 No 2 (2025): Edisi September 2025- Desember 2025

Deteksi Kasus Fraud Di Indonesia: Peran Digital Forensic Dan Big Five Personality Auditor Dalam Kerangka Hexagon Fraud Theory

Ischaq, Maulana (Unknown)
Setyahuni, Suhita Whini (Unknown)
Zhafira, Aqila Azza (Unknown)
Syahputri, Naesila Yulyana Saskia (Unknown)
Syafira, Atina Nur Azumi (Unknown)
Kurniawan, Maulana Bintang Arie (Unknown)



Article Info

Publish Date
15 Oct 2025

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.

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Journal Info

Abbrev

jmdb

Publisher

Subject

Economics, Econometrics & Finance

Description

manajemen pemasaran, sumber daya manusia, keuangan & aplikasi pasar modal, bisnis syariah, kewirausahaan, kemitraan, operasional termasuk logistic, manajemen perpajakan, manajemen syariah, ekonomi syariah, dan manajemen pemerintahan, akuntansi serta ekonomi ...