Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi

Tourist Motivation as a Mediator of Destination Attributes and Visit Intention at Klakat Watubaing

Yoseph Darius Purnama Rangga (Universitas Nusa Nipa)
Antonius Philipus Kurniawan Gheta (Universitas Nusa Nipa)
Yulius Sersanto Rubu (Universitas Nusa Nipa)
Thresia Winarti (Universitas Nusa Nipa)
Kristina Sujila (Universitas Nusa Nipa)



Article Info

Publish Date
30 Mar 2026

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.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...