Transformational Leadership and Competence as Predictors of Bos Fund Manager's Performance
The Mediating Role of Organizational Commitment
DOI:
https://doi.org/10.54099/hbr.v6i2.1798Keywords:
Transformational Leadership, Competence, Organizational Commitment, BOS Fund, Management PerformanceAbstract
This study aims to analyze the influence of transformational leadership and competence on the performance of the management of School Operational Assistance Funds (BOS) at State Vocational Schools in Buleleng Regency, with organizational commitment as a mediating variable. BOS Fund management requires accountability, transparency, and compliance with regulations, so adequate leadership factors and human resource capacity are needed to improve performance. This study uses a quantitative approach with Structural Equation Modelling analysis techniques based on Partial Least Squares (SEM-PLS). The research population is all BOS Fund managers in 14 State Vocational Schools in Buleleng Regency, with a total of 56 respondents. The results of the study show that transformational leadership and competence have a positive and significant effect on the performance of BOS Fund management. In addition, transformational leadership and competence also have a positive and significant effect on organizational commitment. Organizational commitment has been proven to have a positive effect on performance and partially mediate the influence of transformational leadership and competence on the performance of BOS Fund management. These findings confirm that the improvement of BOS Fund management performance is not only determined by technical factors, but also by leadership aspects and organizational commitment as psychological mechanisms that strengthen performance.
References
Akbar, M., & Nohong, M. (2025). How Affective Commitment and Competence Drive Job Satisfaction ? Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), Advances in Economics, Business and Management Research, 2024 (ICAME 2024). https://doi.org/10.2991/978-94-6463-758-8
Alomran, A. M., Sayed, T., Ahmed, A., & Mounir, A. (2024). Impact of organizational trust on organizational commitment : the moderating effect of national identity. Cogent Social Sciences, 10(1). https://doi.org/10.1080/23311886.2024.2309712
Anggraini, E. N., & Aisyah, S. (2024). The Role of Professionalism and Employee Competence on the Quality of Financial Statements at the Mayor's Office of Medan Potential Utama University, Medan, Indonesia. JSHP, 8(1), 1–13.
Asri, K., Dewi, S., Wahyudi, A., Gama, S., Agung, A., & Agung, P. (2024). The Impact of Competence and Person-Organization Fit (Po-Fit) on Performance Through Organizational Commitment Mediation. Futurity Economics & Law, 4(4), 204–218.
Ayu, P., Dewi, K., Bagus, I., & Putra, U. (2023). Transformational Leadership and Compensations Effect on Employee's Performances by means of Job Satisfaction as Mediation Variable at CV. General Design Klungkung Regency. Jagaditha Journal of Economics and Business, 10(1), 59–66.
Badarita, Irawan, B., & Kus, I. (2025). Analysis of The Influence of Competency , Motivation , and Work Environment on Employee Performance in The Library and Archives Service of the Bontang City Government. Journal of Governance and Local Politics (JGLP), 7(2), 342–355.
Banks, G. C., McCauley, K. D., Gardner, W. L., & Guler, C. E. (2016). A meta-analytic review of authentic and transformational leadership: A test for redundancy. The Leadership Quarterly, 27(4), 634–652.
Banon-Gomis, A. J., Gonz'alez-Cruz, T. F., & Ruíz-Palomino, P. (2025). Organizational moral commitment : A holistic view incorporating both norms and values. European Management Journal, January 2024. https://doi.org/10.1016/j.emj.2025.11.001
Barus, K. Y., Novandalina, A., & Marnoto. (2025). Self-Efficacy and Involvement in Encouraging Employee Performance. SOLUTION: Scientific Journal of Economics Vol., 23(2), 221–240. https://doi.org/https://doi.org/10.26623/slsi.v23i2.11890
Bass, B. M., & Avolio, B. J. (1994). Improving organizational effectiveness through transformational leadership. Sagae.
Duwiri, R. C. de S., Yasa, P. N. S., & Putra, I. B. U. (2025). The Role Of Organizational Commitment In Mediating The Influence Of Transformational Leadership And Work Discipline On Employee Performance In The Public Welfare Section Of The Regional Secretariat Of Manokwari Regency. IJESSS, 6(4), 668–685.
Efendi, F., Sunaryo, H., & Harijanto, D. (2023). The Effectiveness of Transformational Leadership of School Principals through Work Commitment to the Performance of Independent Learning Teachers. Journal of Educational Management Accountability, 11(2), 19–32.
Eliyana, A., & Ma, S. (2019). Job satisfaction and organizational commitment effect in the transformational leadership towards employee performance. European Research on Management and Business Economics, 25(3), 144–150. https://doi.org/10.1016/j.iedeen.2019.05.001
Eva, N., Robin, M., Sendjaya, S., Dierendonck, D. Van, & Liden, R. C. (2019). Servant Leadership: A systematic review and call for future research. The Leadership Quarterly, 30(1), 111–132. https://doi.org/10.1016/j.leaqua.2018.07.004
GAYATRI, S., SUGIATI, G. A., & SURASMI, I. A. (2025). The Role of Organizational Commitment as a Mediation Variable in the Influence of Emotional Intelligence and Work Discipline on Employee Performance in The Police and Firefighting Units of Klungkung Regency. International Journal of Environmental, Sustainability, and Social Science, 6(5), 958-973.
Harefa, C. E., & Dirbawanto, N. D. (2024). The Influence of Person Job Fit and Person Organization Fit on Organizational Commitment. Formosa Journal of Applied Sciences (FJAS), 3(3), 887–898.
Hartati, S., & Dewi, F. G. (2024). The Impact Of Human Resource Competency , Implementation Of Government Accounting Standards , Implementation Of Local Financial Accounting System , And New Public Management On The Quality Of The Financial Reports Of The Bandar Lampung City Govern. ACCELERATION: National Scientific Journal, 6(1), 145–157.
Hawa, P., & Fitriasuri. (2024). Public sector budget performance based on accountability, participation, supervision and organizational commitment. BALANCE: JOURNAL OF ACCOUNTING AND BUSINESS, 9(2), 143–159.
Herdiyanto, Permana, D., Sugiyono, & Herminingsih, A. (2024). The Role of Competence and Commitment in Building Sustainable Organizational Performance of Public Sector : A Systematic Literature Review. International Journal of Innovative Science and Research Technology, 9(7).
Janah, I. R., Rachmansyah, Y., & Sutanto, H. A. (2023). The Influence Of Competence On Employee Performance With Mediation Of Job Satisfaction And Organizational Commitment. Journal of Management and Islamic Finance, 3(2), 231–250.
Jaros, S. (2007). Meyer and Allen Model of Organizational Commitment: Measurement Issues (pp. 7–26).
Jiatong, W., Wang, Z., Alam, M., Murad, M., Gul, F., & Gill, S. A. (2022). The Impact of Transformational Leadership on Affective Organizational Commitment and Job Performance : The Mediating Role of Employee Engagement. Front. Psychol, 13(April), 1–12. https://doi.org/10.3389/fpsyg.2022.831060
Khan, H., Rehmat, M., Butt, T. H., Farooqi, S., & Asim, J. (2020). Impact of transformational leadership on work performance, burnout and social loafing : a mediation model. Future Business Journal. https://doi.org/10.1186/s43093-020-00043-8
Kim, J., & Jung, H. (2022). The Effect of Employee Competency and Organizational Culture on Employees' Perceived Stress for Better Workplace. International Journal of Environmental Research and Public Health, 19(4428). https://doi.org/https:// doi.org/10.3390/ijerph19084428
Koomson, G. A., Tetteh, E. S., & Bosamtwi, E. B. (2022). The Impact of Transformational Leadership on Motivation and Performance in Selected Public Sector Organizations. Advances in Social Sciences Research Journal, 9(6).
Krisnayanti, N. P. P., Sitiari, N. W., & Surasmi, I. A. (2025). The Role Of Organizational Commitment In Mediating The Effect Of Self-Efficacy And Work-Life Balance On Employee Performance At The Population And Civil Registration Office Of Badung Regency. IJESSS, 6(2), 276–294.
Liman, I., & Yoyo, T. (2025). Compensation for employee performance with motivation as moderation. ECo-Buss: Economics and Business, 7(3). https://doi.org/10.32877/eb.v7i3.2204
Maravilla, G. J. T., & Tuble, R. M. (2025). Organizational Commitment and Job Performance of Employees in a Select National Government Agency. Journal of Interdisciplinary Perspectives, 3(7), 483–494.
Menéndez, F. M. M., Aguado-riveros, U. I., Hadi-mohamed, M. M., Huaynate-espejo, L. A., & González-prida, V. (2025). Organizational Commitment and Administrative Management in Public Service Delivery: Evidence from an Emerging Governance Context. Administrative Sciences, 1–26.
Meyer, J. P., & Allen, N. J. (1991). A three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61–89.
Moreira, A., Sousa, M. J., & Cesário, F. (2022). Competencies Development: The Role of Organizational Commitment and the Perception of Employability. Social Sciences Article, 11(125).
Nainggolan, A., & Ginting, M. C. (2019). Organizational Commitment, Public Service Motivation and Service Performance in the Public Sector (Empirical Study in Medan City Regional Government). Scientific Journal of Accounting, 4(1), 43–65.
Pramono, H., & Baskoro, J. T. (2025). Organizational Commitment Factors and Their Impact on Company Performance. Proceedings Working Papers Series In Management, 17(01), 95–106.
Qalati, S. A., Zafar, Z., Fan, M., & Monica Lorena Sanchez Limon, M. B. K. (2022). Employee performance under transformational leadership and organizational citizenship behavior : A mediated model. Heliyon, 8(January). https://doi.org/10.1016/j.heliyon.2022.e11374
Rismawati, Widhiastuti, H., & Dewi, R. (2025). Organizational Commitment Mediates the Influence of Job Satisfaction and Transformational Leadership on Performance in Makassar City Automotive Industry Employees. EduInnovation: Journal of Basic Educational Studies, 5(2), 929–941.
Setini, M., & Bagus Udayana Putra, I. (2025). The Role Of Customer Satisfaction In Mediating The Influence Of Service Quality And Price On Customer Loyalty In Retail Companies. International Journal of Management and Digital Business, 4(2), 115-136.
Sopiansah, V. A., Riani, D., Maryani, L., & Almujab, S. (2023). The role of affective commitment , competence , and organizational culture on employee performance windows. Urbanizing the Regional Sector to Strengthen Economy and Business to Recover from Recession, 2, 95–99. https://doi.org/10.1201/9781003303336-10
Stark, H. P., Smith, R. W., & Carter, N. T. (2025). Organizational Commitment Profiles and Employee Well-Being: Exploratory and Confirmatory Latent Profile Analyses. Occupational Health Science, 639–673.
Steven, Y., Hasyim, B., Kusuma, A., Kaujan, W., & Riyans, K. (2025). Competence and Training as Determinants of Employee Performance : The Mediating Role of Organizational Commitment at the Department of Industry and Trade of Malinau Regency. Amkop Management Accounting Review ( AMAR ), 5(2), 1705–1718. https://doi.org/10.37531/amar.v5i2.3552
Setyawan, I. N. A., Sugiati, G. A., & Yasa, P. N. S. (2025). Analysis of Product Quality and Service Quality Towards Customer Loyalty Mediated by Customer Satisfaction at Wanaku Chinese Restaurant in Jimbaran Badung Regency. International Journal of Environmental, Sustainability, and Social Science, 6(3), 478-486.
Sulistiowati, R. (2024). The Effect of Organizational Commitment, Leadership Transformation, and Employee Competence on Employee Performance through Job Satisfaction at the Human Resources Development Agency of East Java Province. MAP (Journal of Management and Public Administration), 7(2).
Susana, M. (2022). The Influence of Transformational Leadership and Work Environment on Work Commitment and Its Implications on Teacher Performance at Sekolah Putra Nirmala Cirebon. Journal of Education and Counseling, 4(4), 3951–3959.
Syadiyah, K., Putri, S. A. N., & Hayat, H. (2024). The Role of Public Administration Ethics in Realizing Clean and Transparent Governance. Journal of State Administration Sciences, 12(2), 116–124.
ul Haq, F., Suki, N. M., Setini, M., Masood, A., & Khan, T. A. (2025). Adopting green AI for SME sustainability: Mediating role of green investment and moderation by green servant leadership. Sustainable Futures, 101002.
Wahyuni, N. M., Setini, M., & Dewi, K. G. P. (2025). Improving Innovation Behavior through Leadership Style and Human Capital in SMEs: The Role of Corporate Entrepreneurship Mediation. Asian Journal of Management, Entrepreneurship and Social Science, 5(01), 215-241.
Victhori, I., Jimad, H., & Mardiana, N. (2025). The Influence of Competence on Employee Performance with Organizational Commitment as a Mediating Variable. Journal of Global Economics, Management and Business Research, 17(3), 437–448.
Wijayanti, F., & Sari, R. T. (2023). The Influence Of Competency On Employee Performance: (A Literature Review). IJAMESC, 1(6), 920–931.
Wiratama, N. I., Setini, M., & Yasa, P. N. S. (2025). Customer satisfaction as a bridge: The impact of service quality and product diversification on loyalty. EKOMBIS REVIEW: Scientific Journal of Economics and Business, 13(3), 2357-2372.
Wu, Z., Li, Q., & Zhang, B. (2025). The role of innovation and entrepreneurship employee training programs in enhancing organizational commitment from the perspective of industry – education integration. Front. Psychol, 16(1527741), 1–12. https://doi.org/10.3389/fpsyg.2025.1527741
Yuliana, F., Pratikno, Y., & Junaedi, D. (2025). Analysis of Competency and Work Commitment to Employee Performance in Public Sector Organizations: A Study at the Ministry of Religion of the Republic of Indonesia. Glossary: Indonesian Journal of Global Science, 6(2), 102–111.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Ni Made Dwi Yanti, Gusti Ayu Sugiati, Ida Ayu Surasmi, Ni Luh Putu Indiani, A.A Media Martadiani, Ida Bagus Udayana Putra
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a 