The Influence of Budgeting Participation, Budget Target Clarity, Professionalism on Managerial Performance of Medan Local Work Unit

The objective of the research was to find out and to analyze the influence of Participation in Budget Preparation, Budget Target Clarity, and Professionalism partially on Managerial Performance in the SKPDs (Regional Work Units) of Medan Municipality. The research used causal method, and the objects of the research were all SKPDs in Medan. Primary data were gathered by distributing questionnaires to 56 SKPDs, using quantitative approach and analyzed by using SEM model. The result of the research showed that, partially, budget target clarity and professionalism had positive and significant influence on managerial performance in the SKPDs of Medan Municipality, while participation in Budget Preparation had positive but insignificant influence on Managerial Performance in the SKPDs of Medan Municipality.