Mediating Factors That Influence The Relation Between Budget Congruence and Managerial Performance in Public Services Universities in Indonesia

This study aimed to examine whether budget goal commitment, psychological capital, and management accounting system were able play a role in mediating the relation between congruence managerial performance public services universities Indonesia. used quantitative survey approach; sample of consisted 82 leaders from State Islamic Universities province East Java, The data analyzed by using causal mediation analysis procedure. result found that capital systems mediate congruence-managerial relation. Meanwhile, commitment context sector budgeting has not succeeded proving its as variable. Further showed contingency theory is still relevant be business different behavioural conditions. In addition, this research implications for evaluating Indonesia pay attention on involvement at lower levels achieving organizational goals.