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