Article

-The relationship between budget participation and budget goal clarity with performance still provide uniformity conclusion. This study aims to examine the effect of budget participation and budget goal clarity on the performance of the apparatus and test the effect of commitment and organizational culture in the interaction between participation and budget goal clarity on the performance of the apparatus. The research was conducted on the scope of Makassar City Government. Data collection methods used were questionnaires. Samples were selected by purposive sampling counted 84 respondents spread across 13 agencies and 18 government agencies the city of Makassar. Data were analyzed with regression analysis moderation. The results showed that budget participation significant effect on the performance of personnel, budget goal clarity significantly influence the performance of personnel, organizational commitment moderates the effect of budget participation on the performance of personnel, organizational commitment moderates the effect of budget goal clarity on the performance of personnel, organizational culture moderates the effect of budget participation on the performance apparatus, organizational culture moderates the effect of budget goal clarity on the performance of the apparatus