Abstract
The purpose of this study is to strengthen evidence of the influence of the application of responsibility accounting, organizational commitment, and competence on managerial performance. The data used in this study are primary data that takes samples of several managerial performances at the company. The results of this study indicate that there is an influence on managerial performance. This research uses purposive sampling method. The data used are quantitative with the results of questionnaire data and using qualitative data according to a list of respondents' statements on the questionnaire.