Fraud Intention in the Indonesian Banking Industry: a Development for Fraud Diamond Theory Measurement Scale

This study investigates the factors that contribute to fraud intention within the Indonesian banking industry, focusing on job pressure, opportunity, rationalization, professional capacity, and job insecurity, based on the Fraud Diamond Theory. By employing a mixed-method approach, we first develop a fraud intention measurement scale through interviews and focus group discussions, followed by hypothesis testing on a sample of 100 banking employees. Findings reveal that high job pressure and job insecurity significantly influence fraudulent intentions, especially when employees perceive opportunities and rationalize fraudulent actions. These insights emphasize the need for realistic performance expectations, robust internal controls, and a supportive work environment in banks to mitigate fraud risks. This study enhances the understanding of fraud dynamics in Indonesian banks and suggests directions for future research, including a broader geographical scope and examination of corporate culture's role in fraud prevention.

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Publication Details

Journal
Indonesian Management and Accounting Research
Published
2025-09-08
DOI
https://doi.org/10.25105/v24i2.21883
Primary Topic
Cybercrime and Law Enforcement Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

Fraud Intention in the Indonesian Banking Industry: a Development for Fraud Diamond Theory Measurement Scale

Ali Maskur, Ignatius Hari Santoso, Mulyo Budi Setiawan
Indonesian Management and Accounting Research
Cybercrime and Law Enforcement Studies
article

Fraud Intention in the Indonesian Banking Industry: a Development for Fraud Diamond Theory Measurement Scale

Ali Maskur, Ignatius Hari Santoso, Mulyo Budi Setiawan
article en

Abstract

This study investigates the factors that contribute to fraud intention within the Indonesian banking industry, focusing on job pressure, opportunity, rationalization, professional capacity, and job insecurity, based on the Fraud Diamond Theory. By employing a mixed-method approach, we first develop a fraud intention measurement scale through interviews and focus group discussions, followed by hypothesis testing on a sample of 100 banking employees. Findings reveal that high job pressure and job insecurity significantly influence fraudulent intentions, especially when employees perceive opportunities and rationalize fraudulent actions. These insights emphasize the need for realistic performance expectations, robust internal controls, and a supportive work environment in banks to mitigate fraud risks. This study enhances the understanding of fraud dynamics in Indonesian banks and suggests directions for future research, including a broader geographical scope and examination of corporate culture's role in fraud prevention.

Indonesian Management and Accounting ResearchVol. 24(2)
Universitas Stikubank (ID)
Openalex Percentile: Top 64%
Cybercrime and Law Enforcement Studies
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