THE EFFECT OF PARTICIPATION AND GOAL CLARITY BUDGET TO PERFORMANCE APPARATUS WITH TORAJA CULTURAL AS A MODERATING VARIABLE

This study aims to examine the direct influence to budgetary participation and clarity of budget targets on the performance of the apparatus as well as to examine the influence of Toraja culture as variabel that strengthens the relationship between budgetary participation and clarity of budget targets on the performance of Tana Toraja district government officials. This study used a quantitative approach. Objects studied were all employees in echelon III and IV at each OPD (Organization of Regional Devices). Data were obtained using survey method. The research instrument was in the form of questionnaire. The sample of research was 125 respondents by using purposive sampling method. Data were analyzed by using Moderated Regression Analysis Method that was processed by using Statistical Package for the social sciences (SPSS v.22). The result show that budgetary participation and clarity of budget targets significantly affect the performance of the apparatus. Toraja culture moderates the influences of budgetary participation and budget targets on apparatus performance.