Abstract: This study aims to examine the effect of budgetary participation, clarity of budget objectives, budgetary feedback, budget evaluation, and difficulties of budget objectives either jointly or separately to the performance of the Banda Aceh City Work Unit (SKPK). The unit of analysis in this research is all institutions that exist in the City Government of Banda Aceh. Research respondents consist of Head of SKPD, Finance Administration Officer, and Activity Technical Officer. The data in this study is based primary source that collected from research respondents through questionnaires distributed to 78 officers from 26 SKPK in the City Government. The analysis method used is Multiple Linear Regression Analysis. The results show that budgetary participation, clarity of budget objectives, budgetary feedback, budget evaluation, and difficulties of budget objectives have a significant influence on the performance of SKPD Banda Aceh City both spontenously and partially.