ABSTRAK Penelitian ini bertujuan : 1) Untuk menganalisis bahwa komitmen organisasi berpengaruh parsial terhadap kinerja pegawai Dinas Perdagangan Perindustrian Koperasi dan UKM Kab. Soppeng, 2). Untuk menganalis bahwa sumber daya berpengaruh parsial terhadap kinerja pegawai Dinas Perdagangan Perindustrian Koperasi dan UKM Kab. Soppeng, 3) Untuk menganalisis bahwa prinsip anggaran berpengaruh parsial terhadap kinerja pegawai Dinas Perdagangan Perindustrian Koperasi dan UKM Kab. Soppeng, 4) Komitmen organisasi, sumber daya dan prinsip anggaran secara bersama-sama berpengaruh parsial terhadap kinerja pegawai Dinas Perdagangan Perindustrian Koperasi dan UKM Kab. Soppeng. Polupasi penelitian ini adalah seluruh pegawai Dinas Perdagangan Perindustrian Koperasi dan UKM Kabupaten Soppeng yang terkait dengan pengelolaan dan penyusunan anggaran. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode sampling jenuh yang yang berjumlah 32 orang. Data yang digunakan adalah data primer yang didapatkan dari penyebaran kuesioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitian menunjukkan bahwa 1) Komitmen organisasi berpengaruh parsial terhadap kinerja pegawai Dinas Perdagangan Perindustrian Koperasi dan UKM Kab. Soppeng, 2).Sumber daya berpengaruh parsial terhadap kinerja pegawai Dinas Perdagangan Perindustrian Koperasi dan UKM Kab. Soppeng, 3) Prinsip anggaran berpengaruh parsial terhadap kinerja pegawai Dinas Perdagangan Perindustrian Koperasi dan UKM Kab. Soppeng, 4) Komitmen organisasi, sumber daya dan prinsip anggaran secara bersama-sama berpengaruh parsial terhadap kinerja pegawai Dinas Perdagangan Perindustrian Koperasi dan UKM Kab. Soppeng. Kata Kunci : Komitmen organisasi, sumber daya, prinsip anggaran, kinerja pegawai ABSTRACT ANDI NUR UMAYA.The Impact of Organizational Commitment, Resources and Budgetary Principles on the Performance of Employees in Trade, Industry, Cooperation, and UKM Office of Soppeng Regency (supervised by Hasmin and Andi Ikhsan Kadir) This research aims : 1) to analyze that organizational commitment has a partial impact on the performance of employees of the Trade, Industry, Cooperation, and UKM Office of Soppeng Regency; 2) to analyze that resources have partial impact on the performance of employees of the Trade, Industry, Cooperation, and UKM Office of Soppeng Regency; 3) to analyze that budgetary principles have partial impact on the performance of employees of the Trade, Industry, Cooperation, and UKM Office of Soppeng Regency; 4) to analyze that organizational commitment, resources and budgetary principles bring about a significant impact on the performance of employees of the Trade, Industry, Cooperation, and UKM Office of Soppeng Regency. The population of this study includes all employees of the Trade, Industry, Cooperation, and UKM Office of Soppeng Regency involving in the budgetary management. Sample determination method applied in this research is saturated sampling method, which comprises 32 respondents. The data used are primary data obtained through questionnaires, and the analysis technique employed is multiple linear regression analysis technique. The Research findings indicate that: 1)organizational commitment brings about positive and significant impact on the employees’ performance in the Trade, Industry, Cooperation, and UKM Office of Soppeng Regency; 2) resources bring about positive and significant impact on the employees’ performance in the Trade, Industry, Cooperation, and UKM Office of Soppeng Regency; 3) budgetary principles bring about positive and significant impact on the employees’ performance in the Trade, Industry, Cooperation, and UKM Office of Soppeng Regency; 4) organizational commitment, resources and budgetary principles all together bring about significant impact on the employees’ performance in the Trade, Industry, Cooperation, and UKM Office of Soppeng Regency. Keywords : organizational commitment, resources, budgetary Principles, employees’ performance.