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