{"title":"Psychological capital intervening effect on individual competency and educator accountant research Performance in Surabaya","authors":"Fitriyah Kusuma Devi, B. Tjahjadi","doi":"10.14414/TIAR.V10I1.1937","DOIUrl":null,"url":null,"abstract":"This research aimed to discover knowledge, skill, and attitude effects on educator accountant research performance with psychological capital as intervening variable. Research object were educator accountant with permanent employee status at public and private higher educations in Surabaya. Sample collection carried out through purposive sampling with 167 people as research samples. Analysis method utilized in this research was Structural Equation Modelling (SEM). Research result indicated that: (1) knowledge, skill, and attitude could affect educator accountant performance in Surabaya significantly. (2) Psychological capital within educator accountant could significantly intervene relationship between skill and attitude on educator accountant performance in Surabaya, meanwhile psychological capital did not intervene relationship between knowledge on educator accountant performance in Surabaya.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Indonesian Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.14414/TIAR.V10I1.1937","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
Abstract
This research aimed to discover knowledge, skill, and attitude effects on educator accountant research performance with psychological capital as intervening variable. Research object were educator accountant with permanent employee status at public and private higher educations in Surabaya. Sample collection carried out through purposive sampling with 167 people as research samples. Analysis method utilized in this research was Structural Equation Modelling (SEM). Research result indicated that: (1) knowledge, skill, and attitude could affect educator accountant performance in Surabaya significantly. (2) Psychological capital within educator accountant could significantly intervene relationship between skill and attitude on educator accountant performance in Surabaya, meanwhile psychological capital did not intervene relationship between knowledge on educator accountant performance in Surabaya.
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