<![CDATA[AbstractThis study aims to examine the the relationship between participation in budget making and managing performance. Results obtained from these studies have been done was not consistent and there was a contradition between one researcher to another. This study provides empirical evidence about the effect of publicness on the relation between participation in budget makingand managing performance in universities and hospitals both public and private. So that the budget can serve as a control, when compiling the budget should be noted that the parties involved in preparing the budget. One is that managers are directly responsible for managing performance in a public or private organizations. The sampling method used was purposive sampling. In this study, sample criteria are the managers who are at level two in their respective institutions. In the 70 private sector organizations and the public sector is 50. From the results of the study concluded that there are significant relationship between participation publicness in budget making and managing performance. Key word: publicness, participation, and managerial performace]]>
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