Akuntabilitas dapat memengaruhi bagaimana karyawan mengerjakan apa yang menjadi kewajibannya, dan pemimpin merupakan salah satu faktor penting yang dapat memotivasi karyawan berperilaku akuntabel. Penelitian ini bertujuan untuk mengidentifikasi proses timbulnya perilaku akuntabilitas karyawan melalui peran pemimpin dan peran individu yang dijelaskan berdasarkan asumsi pentingnya high-quality relationship. Studi kuantitatif dengan desain non-eksperimental ini melibatkan 279 karyawan dari sebuah Perusahaan Umum Daerah (PERUMDA) yang bergerak di bidang air minum. Reliabilitas masing-masing alat ukur yang digunakan berkisar antara 0,70-0,91. Hasil analisis menunjukkan bahwa: (1) psychological safety memediasi hubungan positif antara leader humility dengan employee accountability (ß = 0,04, bootstrapping 95% CI = [0,02, 0,08]) ; (2) formalisasi berdampak positif dalam hubungan antara psychological safety dengan employee accountability (ß = 0,19, p < 0,01) ; (3) efek tidak langsung dari leader humility terhadap employee accountability melalui psychological safety menjadi lebih kuat ketika tingkat formalisasi meningkat. Model penelitian ini mampu memprediksi sebesar 38% varians dari akuntabilitas karyawan. Hasil penelitian ini dapat memberikan kontribusi terhadap perkembangan ilmu pengetahuan mengenai akuntabilitas dan model kepemimpinan bahwa peran pemimpin yang mendukung dan peran individu dapat memicu timbulnya akuntabilitas karyawan.

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Accountability can affect how employees do their responsibilities, and the leader is one of the important factors that can motivate employees to behave accountably. This study aims to identify the process of employee accountability behavior that arising through the leader's role and the individual's role that is explained based on the assumption of the importance of high-quality relationships. This quantitative study with a non-experimental design involved 279 employees of a regional public company in drinking water sector. The reliability of each measuring instruments used are between 0.70-0.91. The analysis showed that: (1) psychological safety mediates the positive relationship between leader humility and employee accountability (ß = 0.04, bootstrapping 95% CI = [0.02, 0.08]) ; (2) formalization has a positive impact on the relationship between psychological safety and employee accountability (ß = 0.19, p < 0.01) ; (3) the indirect effect of leader humility on employee accountability through psychological safety becomes stronger when the level of formalization increases. This research model predicts 38% of employee accountability’s variance, and is able to provide contribution to the development of employee accountability and leadership models studies that supportive role of the leaders and the role of individuals are essentials in affecting employee accountability.