The Influence of Organizational Commitment and Motivation in the Relationship between Budget Participation and Managerial Performance (Empirical Study on Provincial Government Agencies ( SKPA) of Aceh Province, Indonesia)

The objective of research is to empirically examine the influence of organizational  commitment and motivation in the relationship between budget participation and managerialperformance of Provincial Government Agencies (SKPA) of Aceh Province.Total samples used in this study were 92 respondents who were in the position of Echelon III  and IV in SKPA of Aceh Province. The data source of this study was primary data obtained through  the distribution of a questionnaire to the selected respondents. The collected data were analyzed by  using Path Analysis Method.The result of the study indicated that the organizational commitment, motivation, and budget  participation have a significant influence on the managerial performance both simultaneously and  partially. However, the organizational commitment and motivation did not mediate the relationshipbetween budget participation and managerial performance.Keywords: Managerial Performance, Budget Participation, Organizational Commitment,  Motivation