Committed to fraud in the banking industry: Is gender important? Reconfirmation of the fraud diamond theory

Abstract

This research aims to examine the factors influencing fraud intention among banking professionals by applying the fraud diamond theory, which includes pressure, opportunity, rationalization, and capability as the core constructs. Additionally, the study investigates the moderating role of gender to explore whether the demographic attribute influences fraud intention. A quantitative approach using structural equation modeling-partial least squares (SEM-PLS) is adopted, with data collected through an online survey covering 90 respondents across Java, Sumatra, and Kalimantan. The findings reveal that only pressure and capability significantly influence fraud intention. Furthermore, gender shows no significant effect on fraud intention. These results suggest that psychological and organizational variables outweigh demographic characteristics in predicting fraudulent behavior.