EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 14 No 4 (2026): October

The Influence of Competence and Motivation on the Performance of Employees with Accountability as a Moderating Variable

Lusiana Lusiana (Universitas Bina Insan)
Herman Paleni (Universitas Bina Insan)
Yohanes Susanto (Universitas Bina Insan)



Article Info

Publish Date
20 Oct 2026

Abstract

The focus of this research at the Inspectorate Office of Lubuklinggau City is to analyze how each independent variable impacts the dependent variable and the role of the moderating variable. The study sample included 45 employees both from inside and outside the organizational boundaries of the Inspectorate Office. Data was analyzed using Moderated Regression Analysis (MRA). The research findings showed: 1) Competence impacts employee performance significantly and ‘partially.’ A basic level of employee competence requires the organization to provide at least some allocation to enhance technical knowledge related to the job. Moreover, the organization needs to provide resources to improve employee skills needed within the organization. Competence became the most important variable in the dominantly and strongly motivated study. Motivation has a significant partial impact on employee performance: An organizational award for an employee’s enhanced productivity and performance serves motivational purposes. Moreover, relief upon retirement contributes to a positive perception of motivational aids. 3) Competence and motivation significantly impact in a synergistic manner the employee performance. 4) The variable accountability is able to strengthen the influence of the competency variable on Employee performance significance. Organizational accountability can be expressed in measurable terms by the performance accountability report for the organization that is prepared. 5). Accountability greatly enhances the impact of the motivation factor on employee performance. The organization's information concerning performance accountability reports disclosures serves as an indicator of the organization’s transparency.

Copyrights © 2026






Journal Info

Abbrev

ER

Publisher

Subject

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

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...