The purpose of this study is to look at the effect of applying accountability accounting and competence to the managerial performance of PT. Pegadaian (Persero) Kanwil V Manado. Sampling technique that used in this study is non probability sampling with purposive sampling method and data collection was carried out using a questionnaire. The amount of sample in this study are 57 sample. The analysis technique is multiple linear regression. The results of this study indicate that accountability accounting and competence have a positive and significant effect on the managerial performance of PT. Pegadaian (Persero) Kanwil V Manado.
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