A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB

Wijaya ; Irvan ; Darmi Astuti ; Sih ; Eko Waluyo ; Dwi ; Nur Chasanah ; Amalia
International Journal Of Accounting, Management, A... 📅 2026 Vol 3, No 2
Abstract
Human resources are the most important and determining assets in an organization. Human resources who are competent, highly motivated and able to work well are the resources needed by the company. Organizational citizenship behavior (OCB) is a concrete form of an employee in every company or organization to lighten the workload of other colleagues, without forgetting the main work that must be done by that individual. Many factors influence OCB, including work engagement, leadership and organizational culture. This research aims to examine the influence of Work Engagement, Leadership and Organizational Culture variables on OCB in PT Fajarmas Murni employees. The population used in this research were all employees of PT Fajarmas Murni who had worked for at least 2 years. The sample in this study was 164 respondents. Data was collected using a survey method using a questionnaire. This research uses Structural Equation Modeling (SEM) data analysis techniques which are operated using the SmartPLS 3 program. The results of the research show that Organizational Culture and Work Engagement have a significant effect on OCB, while transformational leadership has no significant effect and Transformational Leadership has a significant effect on Work Engagement while Organizational Culture does not have a significant effect on work engagement.
Keywords
Organizational Citizenship behavior; work engagement; transformational leadership; organizational culture
How to Cite

Wijaya, et al. (2026). A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB. International Journal Of Accounting, Management, And Economics Research, 3(2).

Wijaya, Irvan; Darmi Astuti, Sih; Eko Waluyo, Dwi; Nur Chasanah, Amalia, "A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB," International Journal Of Accounting, Management, And Economics Research, vol. 3, no. 2, 2026.

Wijaya, Irvan; Darmi Astuti, Sih; Eko Waluyo, Dwi; Nur Chasanah, Amalia. "A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB." International Journal Of Accounting, Management, And Economics Research, vol. 3, no. 2, 2026.

Wijaya, Irvan; Darmi Astuti, Sih; Eko Waluyo, Dwi; Nur Chasanah, Amalia. "A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB." International Journal Of Accounting, Management, And Economics Research 3, no. 2 (2026).

Wijaya, et al. (2026) 'A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB', International Journal Of Accounting, Management, And Economics Research, 3(2).

Wijaya, Irvan; Darmi Astuti, Sih; Eko Waluyo, Dwi; Nur Chasanah, Amalia. A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB. International Journal Of Accounting, Management, And Economics Research. 2026;3(2).

Artikel Terkait

Implementation of Green Accounting and Material Flow Cost Accounting in Supporting Sustainable Development

Artamevia Pamudya, Fani; Yudha Tama, Riz; Summaryati, Anna

How GCG, Profitability, Firm Size, Leverage Affect the Value Company of IDX-Listed Consumer Products Companies?

Gotama Tie, Vivin; Indah Hernawati, Retno

The Effect of Accountability, Work–Life Balance, and Independence on Audit Quality at Public Accounting Firms (KAP) in Pekanbaru

Zahra Darmayati Ginting, Siti; Zahra Darmayati Ginting, Siti; Ramashar, Wira

The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk )

Sugeng Hartanto, Alik; Susilowati Mardjono, Enny

Service Quality and Emotional Experience as Key Drivers of E-Wom in the Hospitality Sector

Muhammad Zain Maajid; Mahmud Mahmud; Tubagus Achmad Darodjat

Modeling the Drivers of Online Purchase Decisions: An Empirical Study of Shopee Users in Indonesia

Hikmah, Ananda Mutiara; Mahmud, Mahmud; Darodjat, Tubagus Achmad
Tren Sitasi Jurnal