This study examines the effect of budget participation on managerial performance in the Regional Finance Service of Central Mamuju Regency, with public accountability as a mediating variable. The population consists of 90 employees of the Regional Financial, Revenue, and Asset Management Agency of Central Mamuju Regency, including 23 civil servants and 67 contract employees. Using a census (saturated) sampling technique, all 90 employees were included as respondents. Data were analyzed using the SEM-PLS method. The findings reveal that budget participation has a positive and significant effect on managerial performance. In addition, budget participation positively and significantly influences public accountability. Public accountability, in turn, has a positive and significant effect on managerial performance. Finally, the results indicate that budget participation positively and significantly affects managerial performance indirectly through the mediating role of public accountability.
Sumail et al. (Tue,) studied this question.