ABSTRACT: This study aims to analyze the effect of budgetary participation and internal control on managerial performance with Job Relevant Information as a moderating variable. This study used a research sample at a Type C Regional General Hospital with an intermediate level of accreditation in Jambi Province. The hospitals studiedwere Nurdin Hamzah Hospital, Tanjabtim; General Hospital HA Talib, Kerinci; and RSUD Sultan ThahaSyaifuddin, Tebo. Respondents in this study were up to 107 people which included positions as directors, heads of administrative divisions, heads of divisions, heads of sections, heads of installations, and heads of rooms. The datawere collected by using a questionnaire. The data analysis technique in this study used PLS-SEM with Smart PLS 3.3.9 software. The results showed that budgetary participation and internal control had an effect on managerial performance. Job Relevant Information moderates the relationship between internal control and managerial performance, while Job Relevant Information does not moderate the relationship between budgetary participation and managerial performance.

Keywords: budgetary participation, internal control, managerial performance, job relevant information