<![CDATA[This study aims to examine the effect of managerial participation in budget preparation and budget goal clarity on managerial performance, with internal control as a moderating variable. The research was conducted at Universitas Langlangbuana (UNLA), Bandung. The population consisted of structural and managerial officials directly involved in budgeting and internal control processes. Using purposive sampling, 63 respondents were selected. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that managerial participation in budget preparation and budget goal clarity have a positive effect on managerial performance. Furthermore, internal control moderates the relationship between managerial participation in budget preparation and managerial performance, as well as the relationship between budget goal clarity and managerial performance. These findings indicate that the effectiveness of budget participation and budget goal clarity in improving managerial performance depends on the quality of internal control within the organization. This study contributes to management accounting literature and provides practical implications for private higher education institutions by highlighting the importance of strengthening budgeting practices and internal control systems to improve managerial performance]]>
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