Salah satu cara mencapai efektivitas kerja yang maksimal adalah memastikan karyawan memiliki akuntabilitas. Penelitian ini bertujuan untuk mengidentifikasi bagaimana proses terbentuknya akuntabilitas melalui peran pemimpin dan organisasi berdasarkan teori social exchange. Peneliti berhipotesis bahwa leader humility akan memunculkan persepsi karyawan terhadap perceived organizational support yang pada akhirnya akan memengaruhi pembentukan akuntabilitas karyawan. Penelitian dilakukan di sebuah perusahaan BUMN di wilayah Jabodebek dengan menggunakan survey secara daring dan convenience sampling untuk mengumpulkan responden. Penelitian ini melibatkan 145 karyawan yang bekerja secara work from home. Hasil analisa regresi Hayes simple mediation menunjukkan bahwa: (1) leader humility berhubungan positif dengan akuntabilitas karyawan; (2) leader humility berhubungan positif dengan perceived organizational support; (3) perceived organizational support berhubungan positif dengan akuntabilitas karyawan; dan (4) perceived organizational support secara signifikan memediasi hubungan positif leader humility dan akuntabilitas karyawan. Model tersebut mampu memprediksi sebesar 27% varians dari akuntabilitas. Hasil penelitian ini dapat memberikan kontribusi terhadap pengembangan ilmu terkait akuntabilitas bahwa proses pembentukan akuntabilitas karyawan dapat tercipta dari aspek pemimpin yang mendukung.

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One way of achieving work effectivity is by making sure employee have felt accountability. This study aims to identify the process of how felt accountability can be shaped from leader and organizational aspects. Researcher argue that humility showed by leader will elicit employee’s perceived organizational support which will eventually shaped employee’s felt accountability. This study is conducted in a BUMN company within Jabodebek area using online survey and convenience sampling to gather respondents. As result, 145 employees who works from home are involved. Result from Hayes’s regression analyses find (1) leader humility positively affect employee’s felt accountability; (2) leader humility positively affect perceived organizational support; (3) perceived organizational support positively affect employee’s felt accountability; (4) perceived organizational support significantly mediated the relationship between leader humility and felt accountability. This model predicts 27% of felt accountability’s variance and able to provide contribution to felt accountability’s studies that leader and organizational aspects are essentials in affecting felt accountability.