The Effects of Budgetary Participation, Budgetary Slack, Authority Delegation, and Organizational Commitment on Managerial Performance on Local Government in Lampung, Indonesia

This paper aims to demonstrate whether budgetary participation, budgetary slack, authority delegation and organizational commitment positively affect managerial performance of local government work unit. This empirical study is conducted with local government work unit in district/city in Lampung Province, uses primary data by distributing questionnaires to 601 respondents, and tested by using SME. The study result proves that participation in budgeting preparation, budgetary slack, authority delegation, and organizational commitment will increase managerial performance of local government work unit in Lampung District/City