Analisis Pengaruh Kompetensi, Motivasi Kerja dan Profesionalisme terhadap Kinerja Guru Akuntansi di Era Global dengan Melihat Peran Pemerintah Kab. Labuhanbatu Utara sebagai Variabel Modereting

Abstract

The problem discussed in this research is: What is the influence of competence, work motivation, and professionalism on the performance of accounting teachers in the global era, considering the role of the North Labuhan Batu Regency government as a moderating variable? Based on this problem, the study aims to determine the influence of competence, work motivation, and professionalism on the performance of accounting teachers in the global era, considering the role of the North Labuhan Batu Regency government as a moderating variable. The research method in this study is a survey using a quantitative approach with an explanatory purpose, which is to explain causal relationships and test hypotheses. The population of this study consists of all accounting teachers in North Labuhan Batu Regency, both in public and private schools, totaling 94 individuals. The sampling method used is non-probability sampling with saturated sampling technique, where all members of the population are included as samples (population study). To obtain comprehensive data, questionnaires (surveys) are used as primary data sources. Observation and documentation are used as secondary data sources. The research results indicate that simultaneously (together), competence, work motivation, and professionalism influence the performance of accounting teachers. Partial testing shows that competence and professionalism affect the performance of accounting teachers, but work motivation does not. The government's role serves as a moderating variable because it moderates the relationship between the variables of competence, work motivation, and professionalism on the performance of accounting teachers in North Labuhan Batu Regency.