This study aims to determine the effect of employee responsibility
accounting and competence on managerial performance with
motivation as a moderate variable. The research was conducted by
taking a sample of 100 respondents. The sampling technique in this
study used a purposive sampling technique. The data analysis
technique used is linear regression. The results showed that
responsibility accounting had a positive effect on managerial
performance. employee competence has no effect on managerial
performance. Work motivation does not reduce the relationship
between responsible accounting and managerial performance. Work
motivation can strengthen the relationship between employee
competence and managerial performance. This study provides a
theoretical contribution to the development of a new model using work
motivation variables. This study also makes a practical contribution to
identifying the motivation of each employee in detail.