<![CDATA[This study examines the effect of budgetary participation and budgetary pressure on managerial performance in a public-sector organization, using the Central Bureau of Statistics (BPS) of North Sulawesi Province as the research context. The study is motivated by the strategic role of the budgeting process in public organizations, where the extent of employee involvement in budget preparation and the pressure associated with achieving budget targets are presumed to shape the effectiveness of managerial performance. A quantitative approach with a causal-associative design was employed. Data were collected from 48 respondents selected through purposive sampling among BPS North Sulawesi Province employees and analyzed using multiple linear regression. The findings show that, when tested individually, neither budgetary participation nor budgetary pressure exerts a statistically significant effect on managerial performance. When tested jointly, however, the two variables together have a significant effect on managerial performance, although the proportion of variance they explain remains relatively modest, indicating that managerial performance in this context is shaped predominantly by factors beyond the budgeting process, such as organizational commitment, leadership style, work motivation, and the internal control system. These findings suggest that efforts to strengthen managerial performance in public-sector agencies such as BPS should not rely solely on participative budgeting practices but should also address broader organizational and behavioral determinants. This study contributes empirical evidence on budgetary behavior in an Indonesian public-sector statistical agency, a setting that remains underexplored relative to private-sector budgeting research, and offers practical implications for budget-related managerial policy in similar institutions.]]>
