ABSTRACT

The research objective was to test the effect of budgetary goal characrteristics on
managerial performance. In addition, this study also aimed to test whether a variable locus of
control is able to moderate the relationship between each variable budgetary goal characteristics
on managerial performance. The method used in this research is quantitative method with the
approach of causality. The population in this study were employees who worked in the regional
work units (SKPD) in Bone regency which numbered 70 people.
Results of research in multiple linear analysis showed that budget participation, budget
goal clarity, budget evaluation, feedback budget, budget goal difficulty and significant positive
effect on managerial performance. While the results of regression analysis using residual test
approach indicates that the locus of control is able to moderate the relationship of budget
participation, budget goal clarity, feedback budget, budget goal difficulty on managerial
performance and locus of control is not able to moderate correlation budget evaluation on
managerial performance.
Keywords : Participation Budget, Budget Targets Clarity, Budget Evaluation, Feedback Budget,
Budget Difficulties Interest, Managerial Performance, Locus Of Control