Penelitian bertujuan menganalisis pengaruh partisipasi penyusunan anggaran terhadap kinerja peneliti serta pengaruh komitmen organisasi, budaya organisasi, locus of control dan persepsi inovasi terhadap hubungan antara partisipasi penyusunan anggaran dan kinerja pada Badan Penelitian dan Pengembangan Kesehatan. Pengujian hipotesis ini mengunakan data primer dengan cara menyebarkan kuesioner. Setelah data dianalisis dengan menggunakan analisis regresi linier berganda ditemukan 4 hipotesis ditolak dan 1 hipotesis diterima. Hipotesis yang diterima adalah variabel locus of control dapat menjadi variabel moderating terhadap hubungan partisipasi penyusunan anggaran dengan kinerja.

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The aim of this study is to analyze the effect of Organization Commitment, Organization Culture, Locus of Control, and Perception of Innovation to Budget participation and Researcher Performance Relationship in National Institute of Health Research and Development. Testing this hypotesises uses primary data that collected by spreading the questionnaire. Data were analyzed by using multiple linier regression method. The result of statistical test provided is that: one hypothesis (H4) was accepted and 4 hypoteses (H1, H2, H3, and H5) was rejected. It was locus of control that can be accepted as moderating variabel in the budget participation and researcher performance relationship.