This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

Abstract
1. Introduction
2. Literature Review and HypothesisDevelopment
    2.1. The Effect of Budgetary Participation onOrganizational Commitment
    2.2. The Effect of Understanding of the AccountingSystem on Organizational Commitment
    2.3. The Effect of Organizational Commitment on thePerformance of Local Government Apparatus
    2.4. The Effect of Budgetary Participation onPerformance of Local Government Apparatuses
    2.5. The Effect of Understanding of the AccountingSystem on the Local Government ApparatusPerformance
    2.6. The Effect of Budgetary Participation onPerformance of Local Government Apparatusmediated by Organizational Commitment
    2.7. The Effect of Understanding of the AccountingSystem on the Performance of Local GovernmentApparatuses through OrganizationalCommitment as an Intervening variable
3. Research Methods
4. Results
    4.1. Determination Coefficient Test Results
    4.2. T-Test Results
    4.3. Path Analysis Results
5. Discussion
    5.1. On Organizational Commitment
    5.2. On the Local Government ApparatusesPerformance
    5.3. On the Local Government ApparatusesPerformance through OrganizationalCommitment
6. Conclusion
References

• Bambang JATMIKO(Business and Economic Faculty, Universitas Muhammadiyah Yogyakarta) Corresponding Author.
• Titi LARAS(Economic Faculty, Universitas Janabadra Yogyakarta)
• Azidatur ROHMAWATI(Business and Economic Faculty, Universitas Muhammadiyah Yogyakarta)