The Role of Organizational Commitments in Improving Managerial Performance Affected by Budgeting Participation

This study aims to examine the effect of Participation in Budgeting on Managerial Performance and through Organizational Commitment as a moderating variable. uses Moderated Regression Analysis (MRA) method. research was conducted structural officials at Malang City Government Service. The sample this amounted 184 respondents using proportional random sampling technique. Based test results, it can be concluded that participation budgeting has significant managerial performance organizational commitment is able moderate or strengthen relationship between influence performance.