| This research aimed to test empirical evidence regarding the role of mediating variables on the impact of budget participation on job performance. The research population comprised 850 university executives from 16 APTIK-member universities. Data for the research were gathered through mail survey, with a response rate of 46.94 percent. The results of the direct relationship test showed that budget participation had a positive and significant impact on job performance of university executives. The results from the structural equations showed that variables like trust, organizational commitment, budget adequacy and job satisfaction demonstrated a negative and significant mediating effect on the relationship between budget participation and job performance of university executives. This research indicated that the budget adequacy problem was the most critical mediating variable because it had a direct impact on the job satisfaction of university executives, which in turn affected their job performance. |