PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, AKUNTABILITAS, SISTEM PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH

This study aims to determine the effect of budgetary participation, accountability, internal control systems and organizational commitment to managerial performance. This test uses managerial performance as the dependent variable, as well as accountability, internal control systems, and organizational commitment as independent variables. The samples used were the secretary, treasurer, financial sub-division head, and regional work unit (SKPD) program division head located in Poso District, Tojo Una-una, and Parigi Moutong, Central Sulawesi Province. This research uses purposive sampling method. The type of data used in this research is primary data. Based on the process of distributing the questionnaire, a sample of 100 respondents was obtained. Hypothesis testing in this study using multiple linear regression using the SPSS V.22 software application. The results showed that budgetary participation had a positive effect on managerial performance, while accountability, internal control systems, and overall organizational commitment had no positive effect on managerial performance.