The Influence of Transformational Leadership and Accounting Accountability on the Performance of Public Sector Organizations
Keywords:
Transformational leadership, Accounting accountability, Organizational performance, Public sectorAbstract
This study aims to analyze the influence of transformational leadership and accounting accountability on the performance of public sector organizations. The research background is based on the importance of visionary leadership and the consistent implementation of accountability in improving the effectiveness and efficiency of government organizations. The study employed a quantitative approach using a survey method involving 100 respondents from local government employees who met the criteria of work tenure, involvement in financial management, and application of an accountability-based accounting system. The research instrument was a Likert-scale questionnaire tested for validity and reliability. Data analysis was conducted using multiple linear regression, F-test, and coefficient of determination (R²). The results indicate that transformational leadership (β = 0.452; p < 0.001) and accounting accountability (β = 0.409; p < 0.001) have a positive and significant effect on organizational performance. Simultaneously, both variables explain 62% of the variation in organizational performance, while the remaining 38% is influenced by other factors outside the research model. These findings confirm that the combination of inspirational transformational leadership and transparent accounting accountability plays a vital role in enhancing the performance of public sector organizations
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