This research seeks to examine how the independent variables—namely, budget participation and leadership style—affect managerial performance through the mediating role of organizational commitment. A quantitative methodology was employed to test the proposed hypotheses, which was deemed suitable for this investigation. The study used a field-based survey method via questionnaires, involving a total population of 42 individuals. As a saturated sample, every population member participated as a respondent. The collected data were analyzed through statistical tests, including the coefficient of determination and path analysis. In summary, the outcomes indicated that budget participation exerted a positive yet statistically insignificant influence on managerial performance within the Public Works and Public Housing Office and Tax Service Office of Wonogiri Regency, Indonesia. Conversely, leadership style showed a positive and significant relationship with managerial performance. Additionally, organizational commitment exhibited a positive but non-significant effect on performance outcomes. Moreover, organizational commitment did not act as a mediating variable between budget participation, leadership style, and managerial performance. Among the examined factors, leadership style emerged as the dominant predictor of managerial performance, with both budget participation and leadership style jointly explaining the role of intervening organizational commitment.
