Its purpose examines the effect of budget participation, organizational commitment, professionalism, leadership and organizational structure to managerial performance turtles un budget officials. Causality research with multiple linear regression analysis techniques. A sampling of the population in case eluruhan 33 OPD, as many as 165 people. Data analysis using descriptive analysis and inferential statistics test techniques for classical assumptions using SPSS 24. The study maximizes the managerial performance of budgeting officials in 33 OPDs in Kendari City. K commitment of professionalism, leadership style, and organizational structure became the basis for preparing the budget can improve the performance of budgeting officials. Therefore, it can affect the improvement of managerial performance. The findings of the research together with budgetary participation, organizational commitment, professionalism, leadership style, and organizational structure have a positive and significant effect on the management performance of Kendari City OPD. However, partially budgetary participation has a positive impact (0.014 ) but is not significant (0.846) on managerial performance. Likewise, organizational commitment somewhat has a positive effect (0.137), but not significant (0.104) on managerial performance. While professionalism and leadership styles have adverse and insignificant effects. But this is not the case with the organizational structure which has a positive influence (0.288) and significance (0.000) on the managerial performance of Kendari City OPD. These results indicate that the commitment and organizational structure that put the duties and responsibilities of budgeting officials can improve managerial performance. While professionalism and leadership style become mandatory requirements there must be owned by the officials who compile the budget so that it does not affect the increase in managerial performance. budget preparation participation, organizational commitment, professionalism, leadership style, organizational structure, managerial performance, and regional device organizations.