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Erma Herwanti (C2C114006). The Effect Of Budget Develoment Participation,, Clarity Of Budget Goals, And Internal Supervision To Managerial Performance.Empirical Study at Regional Work Unit in District Government of Tapin. Lecturer (I): Ade Adriani, Lecturer (II): Fatimah.

Managerial performance is one of the important aspects in measuring the performance level of an agency. In 2015, District Government of Tapin had 29 strategic targets with very successful achievements of five targets, 17 targets were categorized as successful, three were classified as quite successful, and four were classified as unsuccessful. This study aims to analyze the relationship between aspects of budgeting, clarity of budget goals, and internal supervision of managerial performance.

This research is casuality research. The study population was all regional work unit in the District Government of Tapin, which were as many as 45 SKPD. The sources of information in this study are the Head of agency, Financial Manager, and Technical Activities Supervisor at each SKPD. Data collection is done through a questionnaire distributed since July 30, 2018 and the time for taking questionnaires from August 6 to 10 2018 and distributed since April 22, 2019 and the time for taking questionnaires from April 26,2019. There are 23 items of questions with answers using the linkert scale (1-5)

Based on the results of the distribution of 135 questionnaires, the average value of the components of Budgetary Participation (X1), Clarity of Budget Target (X2), Internal Control (X3), and Managerial Performance (Y) are 3.49, 3.63, 3.93, and 3.45 (respectively). The coefficient values of the Multiple Linear Regression test for X1, X2, and X3 against Y are 0.347, 0.384, and 0.29. The Anova test shows the F value of 16,994 with a value of P 0,000. The T test is done to test the hypothesis (X1 to Y, X2 to Y, and X3 to Y) and the P value is 0.002, 0,000 and 0.001 (smaller than 0.05).There is a relationship between Budget Preparation Participation (X1), Budget Target Clarity (X2), and Internal Supervision (X3), on Managerial Performance (Y).

Keyword:Budget Development Participation, Clarity Of Budget Goals, Internal Supervision To Managerial Performance.