Abstract
This study aims to analyze the impact of decentralization and management accounting systems on managerial performance. Research data collection is done by distributing questionnaires to 49 employees of PT PLN (Persero) Makassar. The data were analyzed using descriptive analysis, regression test, classic assumption test, F test and t test. The results showed that the decentralization and management accounting systems and simultaneous partial effect on managerial performance. The implication of this study is that decentralization, which is applied to the PT. PLN (Persero) Region South Sulawesi, Southeast Sulawesi and West Sulawesi could encourage more creative managers determine new ideas in creating a higher managerial performance.
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