financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2023-27-2-152-161finance-2087Research ArticleФИНАНСОВЫЙ КОНТРОЛЬFINANCIAL CONTROLМошенничество в государственном бюджетировании: доказательства из ИндонезииFraud in Public Budgeting: Evidence from Indonesiahttps://orcid.org/0000-0001-7403-8042РустиариниН. В.RustiariniN. W.

Ни Вайан Рустиарини - доцент, преподаватель, кафедра бухгалтерского учета

Денпасар, Бали

Ni Wayan Rustiarini - Assoc. Prof., Lecturer, Accounting Department

Denpasar, Bali

rusti_arini@unmas.ac.idУниверситет Махасарасвати ДенпасарИндонезияUniversitas Mahasaraswati DenpasarIndonesia202301052023272152161Copyright © Рустиарини Н.В., 20232023Рустиарини Н.В.Rustiarini N.W.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/2087

В данном исследовании изучается мошенническое поведение участников бюджетного процесса в зависимости от ситуационных и индивидуальных факторов. Ситуационные факторы — это давление руководства и возникающие возможности. Индивидуальными факторами являются макиавеллистские черты. Данное исследование представляет собой лабораторный эксперимент со смешанным дизайном. Испытуемыми были работники бухгалтерии в государственном и частном секторах Индонезии. Результаты показывают, что давление руководства становится значительной силой, влияющей на подчиненных при принятии решений. Этот фактор также считается первопричиной мошенничества. Результаты исследования подтверждают, что люди с высоким уровнем макиавеллизма чаще совершают мошеннические действия. Тест на чувствительность показал, что доля женщин среди участников не повлияла на первичный результат. Аналогичный гендерный анализ не выявил различий в мошенническом поведении между работниками бухгалтерии в государственном и частном секторах. Правительство, понимая, какие факторы вызывают мошенническое поведение сотрудников при составлении бюджета, может предотвратить случаи мошенничества путем укрепления организационного управления. Это позволит сохранить общественное доверие и использовать ресурсы бюджета эффективно и результативно.

Fraudulent behavior of participants in the budgetary process depending on situational and individual factors is studied in this research. The situational factors included obedience pressure and opportunity. The individual factor included Machiavellianism. This study was a laboratory experiment with blended methods. The subjects were accounting employees in the public and private sectors of Indonesia. The results indicate that the authorities’ pressure significantly influenced their subordinates in decision-making. This opportunity is a root cause of fraud. This research also confirmed that individuals with high Machiavellianism have more fraudulent behaviors than those with low Machiavellianism. The sensitivity test found that the proportion of female participants did not affect the primary outcome. Similar to gender analysis, there was no difference in fraudulent behaviors between the accounting employees in the Indonesian public sector and those in the private sector. The Government understand the factors causing the employees’ fraudulent behaviors in budgeting. State institution will strive to maintain public trust and resources efficiently and effectively.

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The authors declare that there are no conflicts of interest present.