Abstract

This study aims to analyze the factors that affect employee commitment so that its role in improving the accountability of budget reporting can be optimized. The study was conducted on 20 units of East Java Provincial Government Office in 2016. Data were collected by giving questionnaires to 268 respondents and analyzed using multiple linear regression method. Researchers establish organizational learning and locus of control as a variable that affects the commitment of employees. The results of the analysis prove that employee commitment can be optimized through organizational learning process with indicators in the form of thinking systems, mentality, personal skills, teamwork, and understanding of the vision of the organization. Meanwhile, locus of control measured by internal control and external control proved unable to increase employee commitment.

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