Participation and Goal Clarity Budget to Performance Apparatus with Commitment and Cultural Organization as a Moderating Variable

The relationship between budgetary participation and clarity of budget objectives with performance still has not provided a uniform conclusion. This study aims to examine the effect of participation and clarity of budget targets on the performance of the apparatus and examine the effect of commitment and organizational culture in the interaction relationship between participation and clarity of budget targets on the performance of the apparatus. This research was conducted on the scope of Makassar City Government. Data collection method is questionnaire. The sample was chosen by purposive sampling as many as 84 respondents spread in 13 agencies and 18 agencies. Data were analyzed by moderation regression analysis. The results showed that the participation and clarity of budget targets significantly affected the performance of apparatus, commitment and organizational culture to moderate the influence of budgetary participation on apparatus performance, commitment and organizational culture to moderate the effect of budget target clarity on apparatus performance.