Pengaruh Efektivitas Pengelolaan Sumber Daya, Akuntabilitas Kinerja, dan Komitmen Organisasi terhadap Kinerja Manajerial: Studi Empiris pada Sekretariat Daerah Provinsi Sumatera Barat

Abdul Aziz (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Nurzi Sebrina (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)

This study investigates the effect of resource management effectiveness, performance accountability, and organizational commitment on managerial performance within the Regional Secretariat of West Sumatra Province. Grounded in Goal Setting Theory, the research adopts a quantitative approach using a census method involving 45 echelon III and IV structural officials as respondents. Data were collected through online questionnaires and analyzed using multiple linear regression. The results indicate that while performance accountability and organizational commitment positively and significantly influence managerial performance, the effectiveness of resource management exerts a significant negative effect. These findings suggest that overly rigid resource efficiency may hinder managerial flexibility and performance. This study contributes to the public management literature by integrating goal-oriented theoretical frameworks into bureaucratic contexts and offers evidence-based insights for regional government performance reform.