This research aims to analyze the effect of budgetary participation on managerial performance. Furthermore, it determines the moderating capacity of job-relevant information, motivation, and organizational commitment, on managerial performance in SKPD, Nunukan Regency. The method used was quantitative and descriptive, whereby data were collected through the distribution of questionnaires to 34 officials of the SKPD in Nunukan Regency and analyzed using moderated regression analysis (MRA), respectively. The results showed that budgetary participation positively and significantly affects managerial performance. At the same time, job-relevant information, motivation, and organization commitment do not strengthen budgetary participation's effect on managerial performance.

Keywords : Budgetary Participation, Managerial Performance, Job Relevant Information, Motivation, and Organizational Commitment.