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This study aims to provide a review of the effect decentralization, characteristics of management accounting Information on managerial performance with locus of control As the moderating variable. The research object in this study was the manager of PT Telkom Witel Sul-sel and PT Multi trading Pratama. The total population was 63 manager and the technique of determining the sample uses a census method, that was, the entire population were used as a research sample. In this study the method used was explanatory research. Data collection used a questionnaire instrument. Data were analyzed using Moderated Regression Analysis (MRA) with the help of software SPSS 23. The hypotheses proposed were as many as 4 (four). The result show that (1) decentralization has a significant effect on managerial performance (2) characteristics information accounting management has a significant effect on managerial performance (3) locus of control does not moderate the relationship of decentralization on managerial performance (4) locus of control moderates and weakens the relationship of characteristics information accounting management on managerial performance.

international journal of academic research in business and social sciences

The Effect of Decentralization, Characteristics of Management Accounting Information on Managerial Performance with Locus of Control as the Moderating Variable