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DHITA PRICILIA V PRASETYO (2018). The Effect of Budget Participation, Organizational Commitment and Performance Measurement System on Managerial Performance in the regional organization (OPD) of Makassar (guided by Andi Agus and Anim Wiyana).

This study aims to determine the effect of budgetary participation, organizational commitment, and a system of measuring performance on managerial performance in Makassar City Regional Organization (OPD).Collecting data using primary data obtained from questionnaires using purposive sampling technique. The population is all employees in 50 Regional Device Organizations (OPD), while the sample taken is 76 respondents. Data analysis method uses descriptive statistical analysis techniques and multiple linear regression analysis.

The results showed that budget participation had a positive and significant effect on managerial performance, organizational commitment had a negative and insignificant effect on managerial performance, and the performance measurement system had a positive and significant effect on managerial performance.

Keywords: budget participation, organizational commitment, performance measurement system, managerial performance.