This study aims to examine the effect of Budgeting Participation, Budgetary Goal Clarity on the Managerial Performance and Organizational Commitment as a moderating variable. The population in this study is the Regional Task Force (SKPD), SKPD treasurer, and financial staff SKPD Rokan Hilir district, using a questionnaire survey. The data was collected by distributing questionnaires to 76 respo…