This research examines how budget participation and leadership style influence managerial performance, considering organizational commitment as a potential mediator. Employing a quantitative approach, the study surveyed the entire population of 42 employees from the Public Works and Public Housing Office and the Tax Service Office in Wonogiri Regency, Indonesia, resulting in a saturated sample. Data were analyzed using path analysis and the coefficient of determination. Results reveal that while budget participation has a positive but statistically non-significant impact on managerial performance, leadership style exerts a significant and positive effect. Organizational commitment shows a positive yet non-significant relationship with managerial performance and does not mediate the effects of budget participation or leadership style. Among the variables studied, leadership style emerges as the most influential factor in shaping managerial performance within these public sector institutions.
