ABSTRAK This research aims to investigate the effect of budget goal difficulty o n manager performance and interaction effect between budget goal difficulty and self-efficacy o n manager performance and also the interaction effect between budget goal difficulty and budget goal commitment o n manager performance. This research raises three hypotheses: (1) Budget goal difficulty have an effect o n manager performance, (2) Interaction between budget goal difficulty and self-efficacy have an effect o n manager performance, (3) Interaction between budget goal difficulty and budget goal commitment have an effect o n manager performance. The samples of this research are marketing manager at common bank in eks-Karesidenan Surakarta by using questionnaires. Data analysis uses regression and moderated regression analysis (MRA). Results of data analysis concludes that this research does not support all hypotheses. This research conclude that budget goal difficulty have significant and positive effect o n manager performance. Interaction between budget goal difficulty and self-efficacy have insignificant and negative effect o n manager performance, and also the interaction between budget goal difficulty and budget goal commitment have insignificant and negative effect o n manager performance.