| Issue |
SHS Web Conf.
Volume 212, 2025
1st International Conference on Advanced Research in Sustainable Economic and Social Science (ICARSESS-24)
|
|
|---|---|---|
| Article Number | 04026 | |
| Number of page(s) | 6 | |
| Section | Social Science for Sustainable Development | |
| DOI | https://doi.org/10.1051/shsconf/202521204026 | |
| Published online | 05 March 2025 | |
Gender Analysis of Budget Fraud Through E-Budgeting: An Experimental Study
1 Informatics Department, UPN “Veteran” Yogyakarta, Yogyakarta, Indonesia
2 Accounting Department, UPN “Veteran” Yogyakarta, Yogyakarta, Indonesia
3 Management Department, UPN “Veteran” Yogyakarta, Yogyakarta, Indonesia
* Corresponding author: oliver.simanjuntak@upnyk.ac.id
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
Key words: gender / dishonesty / fraud / e-budgeting / budget slac
© The Authors, published by EDP Sciences, 2025
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