This study aims to Determine the impact of organizational commitment, the internal control system of government, public accountability, participation budget and the budget goal clarity on managerial performance in the local work unit Sragen. This study uses survey research. The sampling technique in this research is done by purposive sampling with Reviews their specific criteria or considerations. The sample in this study is a structural official echelon echelon level three and level four roomates consisted of the secretariat / secretary, the head of the field / section, the level of the head, as well as the head subfield / subsections at SKPD Sragen totaling 104 respondents. The type of the data used in this study are primary data. The technique of collecting the data using questionnaires. Testing the hypothesis in this study using multiple regression test with t test, F test and the coefficient of determination. Data were collected and Analyzed in advance by testing the quality of the instrument and the data is then testing hypotheses by means of SPSS version 22. Results of this study indicate that organizational commitment, the internal control system of government and budget goal clarity positive effect on managerial performance in the local work unit, However, public accountability and participation budget does not Affect the performance of managerial work unit area. Advice can be given in this research that should use a larger sample with wider coverage, so it will be Able to Increase the generalizability conclusion of the study