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Enhancing Fraud Detection Performance: The Interplay of Red Flag Awareness, Self-Efficacy, and Professional Skepticism

Author

Listed:
  • Andi Auliya Ramadhany

    (Doctoral Program of Accounting, Faculty of Economic and Business, Universitas Sumatera Utara, Kota Medan 20222, Indonesia)

  • Erlina Erlina

    (Department of Accounting, Faculty of Economic and Business, Universitas Sumatera Utara, Kota Medan 20222, Indonesia)

  • Isfenti Sadalia

    (Department of Accounting, Faculty of Economic and Business, Universitas Sumatera Utara, Kota Medan 20222, Indonesia)

  • Khaira Amalia Fachrudin

    (Department of Accounting, Faculty of Economic and Business, Universitas Sumatera Utara, Kota Medan 20222, Indonesia)

Abstract

This study aimed to examine the influence of red flag awareness and self-efficacy on the ability to detect fraud through professional skepticism. This study was conducted on commercial banks in Indonesia, due to the high level of fraud that occurs in the banking sector. This study used a quantitative method, and data were obtained from the results of a survey that distributed questionnaires to all internal auditors of commercial banks in Indonesia. The analysis tool used in this study was Smart PLS. The results show that red flag awareness and self-efficacy has an influence on the ability to detect fraud directly or through professional skepticism. This research contributes to bank managers and regulators improvement of the quality of internal auditor training, as well as strengthening the fraud detection system through the development of professional skepticism.

Suggested Citation

  • Andi Auliya Ramadhany & Erlina Erlina & Isfenti Sadalia & Khaira Amalia Fachrudin, 2025. "Enhancing Fraud Detection Performance: The Interplay of Red Flag Awareness, Self-Efficacy, and Professional Skepticism," JRFM, MDPI, vol. 18(6), pages 1-16, June.
    • Handle: RePEc:gam:jjrfmx:v:18:y:2025:i:6:p:301-:d:1670178
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