PENGARUH PARTISIPASI PENYUSUNAN ANGGARANDANKEJELASAN SASARAN ANGGARAN TERHADAPKINERJAMANEJERIAL PEMERINTAH DAERAH DENGANBUDAYANOSARARA NOSABATUTU DAN JOB RELEVANT INFORMATIONSEBAGAI VARIABEL MODERASI (STUDI PADAORGANISASIPEMERINTAH DAERAH KOTA PALU)

This study aims to examine the effect of budget participationandthe clarity of budget objectives on the managerial performanceoflocal governments, with the nosarara nosabatutu culture andjob-relevant information serving as moderating variables. Thestudyused a survey method, with a questionnaire as the data collectiontool. The sample was selected using purposive sampling, specifically comprising the leadership of local governmentagencies (OPDs) and financial management officials ineachOPDin the city of Palu. The sample in this study consistedof 82respondents drawn from 41 government agencies anddepartmentsin Palu City. The analysis tool used to process the data wasPLSwith the assistance of WarpPLS software. The study's resultsindicate that budget participation influences the performanceofgovernment officials. The clarity of budget objectives doesnotinfluence the performance of local government officials. Thenosarara nosabatutu culture cannot moderate or strengthentherelationship between budget participation and the managerial performance of local governments. Meanwhile, job-relevantinformation can moderate or strengthen the relationshipbetweenbudget participation and local government managerial performance. The nosarara nosabatutu culture cannot moderateorstrengthen the relationship between the clarity of budget objectivesand local government managerial performance. Meanwhile, job-relevant information can moderate or strengthen the relationshipbetween the clarity of budget objectives and local governmentmanagerial performance.