The Effect of Budget Participation, Functional Supervision, Decentralization, and Public Accountability on Managerial Performance with Organizational Commitment as a Moderating Variable

The research aims to examine and describe the effect of the budget participation, functional supervision, decentralization, and public accountability on the managerial performance and organizational commitment in moderating the effect of the budget participation, functional supervision, decentralization, and public accountability on the managerial performance. This research was conducted at 29 Regional Work Units (SKPD) Bantaeng Regency. The research use the quantitative method. The research sample were 116 respondents using the purposive sampling technique. The data used were primary data obtained through distributing questionnaires. The data were analyzed using the Structural Equation Model (SEM) as the data analysis technique. The research result indicates that the budget participation, functional supervision, decentralization, and public accountability effect the managerial performance. The moderating effect shows that the organizational commitment moderates the effect of the budget participation and decentralization on the managerial performance, while the organizational commitment does not moderate the effect of the functional supervision and public accountability on the managerial performance.