This study ains to get empirical cvidencc about the influence of budgctary participation and understaDding of the accounting systcm on the perlormance of local govemment apparatus rvith orgaurizotional commihnent as an intervening variable. The population in this study was structural apparatuses in thc Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, whioh includcd o8lces and agencics with a total of 25 OPDS. 125 people rveie selected as sanple by using purposivc sampling based ol1 specific c te a. Data werc aralyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS prograrn. The resulls ofthis study indicated that budgetary participation hnd no positive influence ou organizational commitment; understanding of the accounting system had a positive efllct on organizational comruitment; organizational commitment did uot []ave a positive etTect on the perfonuance of local govemmcnt appa.atuses; budgealry participation did not impact positively on the local gevemment appamtuses performancel understanding ol'the accounting system positi\,ely effected the perlbrmance of local govemment apparatusesi participation in budgeting did not have a positive effec1 on lhe local govemment apparatuses perfoflnance through organizational commitnlent; while understanding the accounting system had a posilive jmpact on the local government apparatuses perfomrance through organizalional commitnlent.