UPSI Digital Repository (UDRep)
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Abstract : Universiti Pendidikan Sultan Idris |
The purpose of this study is to analyse the relationship between ATPI and Accounting
Teacher Performance (ATP) mediated by Teacher’s Work Engagement (TWE) in
Central Java, Indonesia. Questionnaires were used to analyse the relationship and data
were obtained from 150 (EFA analysis) and 351 (SEM analysis) accounting teachers.
Relied on the identity theory, The Structural Equation Modeling (SEM) technique was
utilized to perform construct validity, reliability, exploratory factor analysis (EFA),
confirmatory factory analysis (CFA), and the relation among variables. The EFA
confirms that the Accounting Teachers Professional Identity (ATPI) consist of five
constructs namely Cultural Knowledge (CK), Blending (B), Identity Experiencing (IE),
Inter-Personal Skill (IPS), and Active in Professional Communities (APC). All the
direct effect was significant, ATPI and TWE (β= 0.924, p= 0.001), TWE and ATP (β=
0.842, p= 0.001), ATPI and ATP (β= 0.590, p= 0.000). While the mediating effect
between ATPI and ATP through TWE was also significant (β= 0.804, p= 0.001) with a
statistically proven that TWE’s role is a partial mediator. This study concludes that
accounting teachers performance can be improved significantly if the accounting
teachers and the stakeholders consider the ATPI which has five constructs as a
prominent factor that should be strengthened. The improvement will be more
significant if the accounting teachers have a good work engagement with the
characteristics of vigor, dedication and absorption. The implication of the study
provides valuable groundwork for further studies on the improvement of accounting
teacher performance through professional identity and work engagement among
Indonesian accounting teachers. |
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