| This research aims to study the effect of locus of control and participative budgeting on improving managerial performance and organizational commitment. Organizational commitment and managerial performance are treated as dependent variable, while locus of control and budgeting participation are the independent variables. The respondents are manages at different levels (supervisor, chief of department, manager, general manager, director) of the manufacturing companies in Tangerang which have not yet applied participative budgeting or are in the process or using it. About 200 questionnaires were sent to 17 companies, with an 83% response rate. This research used enter and stepwise linear regression. The study concludes that participation significantly affects organizational commitment and managerial performance. however locus of control insignificantly affects the relation of budgeting participation and organizational commitment, and insignificantly affects the relation of budgeting participation and organizational commitment, and insignificantly affects the relation of budgeting participation and organizational commitment, and insignificantly affects the relation of budgeting participation and managerial performance. |