Widiatmaka, F.P. 2026. F. Pambudi Widiatmaka ORGANIZATIONAL CAPACITY FOR CHANGE AND PRO COMMITMENT TO LEARNING : ANTECEDENTS AND CONSEQUENCES TO DRIVE ORGANIZATIONAL PERFORMANCE. Journal of Accounting Taxing and Auditing (JATA). 7, 1 (Feb. 2026). DOI:https://doi.org/10.57084/jata.v7i1.2326.