Participatory Budgeting Role in Improving the Performance of Managerial Head of Department East Java

This study aims to analyze the role of participatory budgeting in improving the performance of managerial leadership of the Office of East Java province after being moderated by variable organizational commitment and the perception of innovation.

The results of the study serve as a development of the science of public sector budgeting and guidelines for the government’s efforts in improving the credibility of local government agencies.

The study population is in charge of the budget, namely Echelon III Office of East Java province as many as 130 people and saturate the sample set. The research instrument was a questionnaire and analyzed using Moderated Multiple Regression. Of the 105 questionnaires were successfully analyzed, it was concluded that participatory budgeting can improve managerial performance.

The results of the analysis demonstrate that organizational commitment able to moderate the role, while the perception of innovation is not able to moderate the role of participatory budgeting in improving managerial performance.