The aimed of this research to test the effect of decentralization, organizational culture, organizational commitment and budgetary participation on managerial performance in Banyumas regency government. The sampling methods was purposive sampling, with a total sample of 91 respondent consisting of structural officer who acts as chief of the department/ agency/ office and chief of the section/ subsection/ subdepartment/ subfields/ section of departments, agencies, and Local Government offices of Banyumas. Analytical methods that used is the multiple regression.
The results of this research concluded that the decentralization, organizational culture, organizational commitment and budgetary participation simultaneously effected toward managerial performance with a significance value at 0,000. Whereas partially decentralization and budgetary participation effected significantly toward managerial performance with a significance value at 0,000 and 0,017, while organizational culture and organizational commitment showed did not effected toward managerial performance with a significance value at 0,190 and 0,086.