| Issue |
SHS Web Conf.
Volume 201, 2024
1st International Conference on Digital Technologies and Sustainability Accounting (ICDSA 2024)
|
|
|---|---|---|
| Article Number | 04004 | |
| Number of page(s) | 18 | |
| Section | Sustainability Disclosure Standards | |
| DOI | https://doi.org/10.1051/shsconf/202420104004 | |
| Published online | 08 November 2024 | |
Felt Accountability and Managerial Performance: The Moderation Effects of Organizational Commitment and Work Motivation (Empirical Study on Medical Managers of Community Health Centers in Pemalang Regency)
Universitas Muhammadiyah Yogyakarta, Indonesia
* Corresponding author: naelalmunasifa@gmail.com
This research aims to scrutinize the effect of felt accountability on managerial performance with organizational commitment and work motivation as moderating variables. This test employed managerial performance as the dependent variable, organizational commitment and work motivation as moderating variables, and felt accountability as the independent variable. The samples used were from the medical managers of community health centers in Pemalang Regency. While the type of data used in this research was primary data, the sampling method utilized was purposive sampling. After performing the questionnaire distribution process, a sample of 53 respondents was obtained. Hypothesis testing in this study was conducted using Structural Equation Modeling (SEM) analysis based on Partial Least Squares (PLS) utilizing the SmartPLS application version 4.0.9.5. The research findings revealed that felt accountability exerted a positive and significant effect on managerial performance. Organizational commitment strengthened the influence of felt accountability on managerial performance. In comparison, work motivation did not moderate the effect of felt accountability on managerial performance.
Key words: Felt accountability / organizational commitment / work motivation / and managerial performance
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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