PENGARUH KAPASITAS INDIVIDU TERHADAP BUDGETARY SLACK DENGAN BUDAYA PATERNAL SEBAGAI VARIABEL MODERAT

Saputra, Setiadi (2014) PENGARUH KAPASITAS INDIVIDU TERHADAP BUDGETARY SLACK DENGAN BUDAYA PATERNAL SEBAGAI VARIABEL MODERAT. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT Many studies about budgeting behavior have been primarily conducted in private company but rarely done in school,specially in public school. This research has a purpose to examine that budgetary slack phenomenon also occurs in public school. Specifically, the purpose of this research is to examine that individual capacity has a certain influence on budgetary slack. This research is also intend to examine that paternalistic culture can moderate the influence of individual capacity on the budgetary slack. This research belong to field studies with vice principal on public school as an object. The data obtained from filled questionnaire processed by SPSS 21 for windows. The result of this research finds that individual capacity has direct influence on budgetary slack, but paternalistic culture cannot moderate the influence between them. Keywords : budgetary slack, individual capacity, paternalistic culture

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