Gender Analysis of Budget Fraud Through E-Budgeting: An Experimental Study

Budget submission is an essential part of an organization. Fraud that occurs in the budget submission process is one of the critical causes of worsening organizational performance. Knowing the causes of budget fraud is a preventive step in preventing fraud in the budget submission process. This stud...

Full description

Saved in:
Bibliographic Details
Main Authors: Samuel Simanjuntak Oliver, Ayu Purnama Ida, Rizki Hardiana Hely
Format: Article
Language:English
Published: EDP Sciences 2025-01-01
Series:SHS Web of Conferences
Subjects:
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2025/03/shsconf_icarsess2024_04026.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:Budget submission is an essential part of an organization. Fraud that occurs in the budget submission process is one of the critical causes of worsening organizational performance. Knowing the causes of budget fraud is a preventive step in preventing fraud in the budget submission process. This study takes a gender perspective to examine its influence on budget slack. Applying an experimental method, the findings of this study successfully confirm previous studies that women tend to be more dishonest than men in budget submission
ISSN:2261-2424