Budget participation and decentralized organizations require internal control role as a moderating variable to enhance its influence on managerial performance. This study aimed to analyze the effect of budget participation and decentralized organization toward managerial performance with internal controls as moderating variables. Population were the environment of government officials as many as 559 people Pemalang. The research sample number 85, which is taken by proportional random sampling. The analysis used was the multiple linear regression and Moderating Regression Analysis (MRA). The research proved that Budget participation and decentralized organizational had positive and significant impact on managerial performance. Internal control had a positive and significnt influence in moderating the budget participation and decentralized organizational on managerial performance. Pemalang Regency Government is expected to improve internal controls to further encourage managerial performance.