Moderation of organizational commitment on government agency performance accountability through human resource competence and job tension at the public works and spatial planning office of serang regency

The Government Agency Performance Accountability System (SAKIP) plays a crucial role. SAKIP is designed to systematically measure and evaluate the performance of government agencies. Through SAKIP, government agencies are required to regularly report and account for their performance results. This assessment is based on various components, such as planning, measurement, reporting, and performance evaluation, which form the basis for assessing government agency performance accountability. Based on the SAKIP assessment results from 2019 to 2023, the performance accountability score at the Public Works and Spatial Planning Office of Serang Regency has experienced a significant decline. This raises questions about the factors affecting government agency performance accountability and how improvements can be made to enhance performance and public services. This study explores the factors influencing government agency performance accountability in the Public Works and Spatial Planning Office of Serang Regency, particularly focusing on organizational commitment, human resource competence, and job tension. The research highlights the challenges faced in implementing the government agency performance accountability system and aims to improve the declining government agency performance accountability scores observed from 2019 to 2023. Using a quantitative approach and analyzing data from 66 respondents, the study employs structural equation modeling (SEM) and partial least square (PLS) for hypothesis testing. The findings reveal that human resource competence positively impacts government agency performance accountability, while job tension negatively affects it. Organizational commitment enhances government agency performance accountability and mitigates the negative effects of job tension, although it weakens the positive impact of human resource competence.