Managerial Performance in Indonesia Local Government: Impact of Budget Participation and Budget Goal Commitment

Abstract

This study examined the effect of budget participation on managerial performance through budget goal commitment   The study was conducted in local work unit (SKPD) Medan, Indonesia.  Respondents in this study were middle managers involved in the budgeting process in SKPD Medan.  Data collected by distributing questionnaires as much as 93 questionnaires to respondents.  The results show that the budgetary participation and budget goal commitment  affects managerial performance directly, budgetary participation also affect the budget goal commitment directly and budgetary participation  indirect effect on managerial performance through budget goal commitment.

Keywords : Budgetary Participation, Budget Goal Commitment, Managerial Performance.