iarjbmIARJBMIARJBM2708-5147https://doi.org/10.47310/iarjbm.2021.v02i02.004The Effect of Budgeting Participation, Organizational Commitment and Motivation on the Performance of Local Government AgenciesDiahEkaningtiasAccounting Department, Universitas Hayamwuruk Perbanas, Surabaya-IndonesiaThis study aims to examine the effect of budget participation, organizational commitment and motivation on the performance of government agencies in Pacitan Regency (OPD). This research was conducted by distributing research questionnaires to each OPD in Pacitan Regency. The data analysis technique used multiple linear regression analysis. The results of the study inform that the independent variable of budget participation has an effect on the performance of government agencies. Budget participation can made increasing government performance achievements by involving each personal in charge to prepare their budget activities. Organizational commitment variable has an effect on the performance of government agencies. The organizational commitment made the government agencies have strong commitment to achieve their goal easier. Finally, this study also informs that motivational variables affect the performance of government agencies. Moreover, results of the research can contribute directly to reconstruct the agency theory in public sector accounting scope and model to increase government agencies performance.