PENGARUH KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PERANTARA
ABSTRACT: Remuneration policy
for employees of the Directorate General of Taxation is based on the idea of
the need for organizations to pay attention to the interests of its employees
who have a wide range of needs. Changes made to the Directorate General of
Taxation has given satisfactory results of the shareholders. However, the
bureaucratic reform journey tarnished the behavior of some unscrupulous
employees DGT suspected of committing criminal offenses still be receiving
gratification and misuse of authority. It shows that the remuneration policy
has not been able to change the nature of the tax officials and necessary need
to be assessed on matters that may significantly affect the performance of
employees. The aims of this research are to analyze the influence of
compensation and organizational culture, and its impact toward work motivation
and employee’s performance at Kantor Pelayanan Pajak Pratama Pontianak. Compensation
and organizational culture are independent variables, performance of employee
as dependent variable, with motivation as an intervening variable. The sample
for this research is all employees at this organization (102 persons). The
software that used to analyze the data is statistical software SPSS 17. The
researcher has used normality test, linearity test, heteroskedasticity test,
and path analysis. As the results, the coefficient rate of direct influence of
organizational culture toward employee performance is bigger than indirect
influence of organizational culture toward employee performance through work
motivation. So as to improve employee performance is more effectively through
increasing the organizational culture.
Kata kunci: kompensasi, budaya organisasi, motivasi, kinerja karyawan
Penulis: Ahmad Shalahuddin,
Berman Paulus Marpaung
Kode Jurnal: jpmanajemendd141304
