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.