Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Organisasi, Komitmen Organisasi, Motivasi, Desentralisasi, dan Job Relevant Information Sebagai Variabel Moderasi

<p><em>This research was conducted to examined the influence of budgetary Participation to the performance of local government apparatus with organizational culture, organizational commitment, motivation, desentralization, and job relevant information as a moderating variable. The samples in this study using purposive sampling that is non probability sample that conform with certain criteria or considerations. </em><em>The sample</em><em> in this study are structural officials in the District Government of Kulon Progo which amounted to 104 respondents. </em><em>The results of this study indicate that </em><em>budgetary </em><em>participation is not </em><em>influence</em><em> positive on the performance of local government </em><em>apparatus</em><em>. </em><em>Organizational culture as a moderating role in the relationship between budgetary participation on the performance of local government </em><em>apparatus</em><em>. Organizational commitment, motivation, de</em><em>c</em><em>entralization, and job relevant information </em><em>can’</em><em>t moderate the relationship between </em><em>the budgetary </em><em>participation with the performance of local government </em><em>apparatus</em><em>.</em><strong><em></em></strong>