The Effect of Apparatus Commitment on the Relationship of Budget Participation and Internal Control with the Performance of Government Apparatus in the Government of Aceh

This study aims to examine the effect of apparatus commitment on the relationship of budget participation and internal control with the performance of government apparatus in the government of Aceh. The population of this research were all Head of Institution, Head of Program Sub-division, and Financial Administration Officer in The Aceh Work Unit which the sampling technique uses non probability sampling with census method. The data source in this study uses primary data that is the acquisition of questionnaires from respondents. Data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS 25. The result of this research shows that (1) budget participation and internal control has an effect on performance of government apparatus in the government of Aceh, (2) budget participation has an effect on performance of government apparatus in the government of Aceh, (3) internal control has an effect on performance of government apparatus in the government of Aceh, (4) apparatus commitment has an effect on the relationship between budget participation with performance of government apparatus in the government of Aceh, and (5) apparatus commitment has an effect on the relationship between internal control with performance of government apparatus in the government of Aceh.