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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Thresia Winarti
Universitas Nusa Nipa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Tourist Motivation as a Mediator of Destination Attributes and Visit Intention at Klakat Watubaing Yoseph Darius Purnama Rangga; Antonius Philipus Kurniawan Gheta; Yulius Sersanto Rubu; Thresia Winarti; Kristina Sujila
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3235

Abstract

Tourism plays a strategic role in regional economic development, making it essential to understand tourist behavior, particularly visit intention. This study aims to analyze the effect of destination attributes on visit intention and examine the moderating role of tourist motivation at Klakat Watubaing. A quantitative explanatory approach was employed using survey data collected from 100 tourists through accidental sampling. The data were analyzed using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that destination attributes have a positive and significant effect on visit intention, indicating that aspects such as attractions, facilities, and accessibility are key determinants in influencing tourists’ decisions. Tourist motivation also has a positive and significant direct effect on visit intention. However, the interaction effect between destination attributes and tourist motivation is not significant, suggesting that motivation does not moderate the relationship between destination attributes and visit intention. These results imply that improving destination attributes should be the primary focus in increasing tourist visits, while motivation should be considered as an independent factor in understanding tourist behavior. This study contributes to the tourism literature by providing empirical evidence on the limited moderating role of motivation in emerging destinations.
Co-Authors Antonius Philipus Kurniawan Gheta Kristina Sujila Yoseph Darius Purnama Rangga Yulius Sersanto Rubu