TAF PUBLISHING

This paper aims to demonstrate whether budgetary participation, budgetary slack, authority delegation, and organizational commitment positively affect the managerial performance of the local government work units. This empirical study is conducted with a local government work unit in a district/city in Lampung province, uses primary data by distributing questionnaires to 601 respondents, and is tested using SME. The study result proves that participation in budgeting preparation, budgetary slack, authority delegation, and organizational commitment will increase the managerial performance of local government work units in Lampung district. The findings imply that budgetary slack in budgeting making will affect performance, so supervision is needed on the managerial performance of local government work units so that income potential in the district of Lampung Province can be optimized.