The research result indicated that the coefficient of simultaneous correlation is 0.783 (78.3%), it meant by together variable of X 1, X 2 and X 3 are strongest correlation with managerial performance variable (Y). Partial determination coefficient of X 1 variable is 0.41 (41%), for X 2 variable, partial determination coefficient = 0.30 (30%), and X 3 variable, partial determination coefficient = 0.38 (38%).

Regression coefficient of X 1 variable = 0.262, X 2 variable = -0.260, and X 3 variable, regression coefficient = 0.307. While dependent variable is managerial performance (Y). Independent variables in this research are decentralization (X 1), environment uncertainty (X 2), and accounting control (X 3). However, the valid questionnaires to be used are 212. The method of data collection use survey method through questionnaire that allotted to 300 people of low and middle level manager in Governmental Office of Bau-Bau City and Buton Regency. Approach which is used to test the research hypothesis is by using the statistical test. The purpose of this research is knowing the effect of decentralization, environment uncertainty and accounting control to the managerial performance.

Decentralization, environment uncertanty, accounting control, managerial performance Abstrak

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