PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, DAN MOTIVASI TERHADAP KINERJA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

Authors

  • Desi Nugroho Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
  • Suci Utami Wikaningtyas Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Keywords:

Leadership Style, Organizational Culture, Motivation, Employee Performance, Job Satisfaction

Abstract

This study entitled The Influence of Leadership Style, Organizational Culture, and Motivation on the Performance of Yogyakarta Primary Service Office Employees with Job Satisfaction as an Intervening Variable. The purpose of this study was to examine and analyze the influence of Leadership Style, Organizational Culture, and Motivation partially or simultaneously on the Performance of Yogyakarta Primary Service Office Employees with Job Satisfaction as an Intervening Variable. The population in this study are employees of the Yogyakarta Primary Tax Service Office in 2023, of which there are 105 employees. This study used a saturated sample so that all populations were sampled. The data used in this study are primary data obtained directly from research subjects by distributing questionnaires to 105 respondents. This research was conducted using the Structural Equation Model (SEM) through the Partial Least Square (PLS) approach with the help of the SmartPLS ver. 3.2.9 for Windows.The results of this study indicate that leadership style has no effect on employee performance but has a positive and significant effect on job satisfaction. Organizational Culture Has No Influence on Employee Performance but Has a Positive and Significant Influence on Job Satisfaction. Motivation has a positive and significant impact on both employee performance and job satisfaction. Job Satisfaction Has a Positive and Significant Influence on Employee Performance. Job Satisfaction as an Intervening variable is able to mediate the Influence of Leadership Style, Organizational Culture, and Motivation on Employee Performance.

References

Arikunto, Suharsimi. 2006. Metodologi Penelitian. Jakarta: Rinekacipta.

Assery, S., Tjahjono, H. K., Palupi, M., & Dzakiyullah, N. R. (2020). The role of conflict resolution on supply chain performance. International Journal of Scientific and Technology Research, 9(3).

Assery, S., Tjahjono, H., & Palupi, M. (2015). Perencanaan Sumberdaya Manusia Untuk Mencapai Keunggulan Bersaing Perusahaan. Jurnal Manajemen Bisnis, 6(2), 419-428. Retrieved from https://journal.umy.ac.id/index.php/mb/article/view/3740

Bawono, Anton. 2006. Multivariete Analysis dengan SPSS. Salatiga: STAIN Salatiga Press.

Chairul Saleh, Syeh Assery and Nur Rachman Dzakiyullah, 2018. Supply Chain: Partnership, Capability and Performance (A Case Study on Service Companies at Yogyakarta Indonesia). Journal of Engineering and Applied Sciences, 13: 5391-5394. doi:https://doi.org/10.36478/jeasci.2018.5391.5394

Creswell, John W. 2013. Research Design Pendekatan Kualitatif, Kuantitatif, Mixed. Yogyakarta: Pustaka Pelajar.

Damanik, M. (2020). Artikel Pengaruh Kepemimpinan, Motivasi, Dan Remunerasi Terhadap Budaya Kerja Dan Peningkatan Kinerja Pegawai Di Lingkungandirektorat Jenderal Pajak KPP Pratama Pematang Siantar. Jurnal Manajemen Pendidikan dan Ilmu Sosial, 2(1), 194-212

Edison, Emron, Yohny Anwar, & Imas Komariyah. 2016. Manajemen Sumber Daya manusia. Bandung : Alfabeta

Efrinawati, E., Yusup, Y., Norawati, S., & Supardi, S. (2022). Pengaruh Budaya Kerja dan Motivasi Kerja terhadap Kepuasan Kerja Serta Dampaknya pada Kinerja Pegawai Dinas Ketenagakerjaan dan Transmigrasi Provinsi Riau. Syntax Literate: Jurnal Ilmiah Indonesia, 7(3), 2681-2696

Gomies, S. J., & Pattiasina, V. (2011). Analisis Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kabupaten Maluku Tenggara. Jurnal Sekolah Tinggi Ilmu Ekonomi Dan Manajemen Rutu Nusa Ambon, 13(2), 175–183

Handoko, T. Hani 1996. Manajemen Personalisasi dan Sumber Daya Manusia. Edisi 2. Yogyakarta: BPFE.

Hasibuan, Malayu S.P 2007, Manajemen Sumber Daya Manusia Perusahaan, Bandung, PT. Bumi Aksa

Juanti. (2017). Pengaruh Kepemimpinan, Motivasi Dan Budaya Organisasi Terhadap Kinerja Karyawan Di Rsud Kudungga Kabupaten Kutai Timur. Surakarta

Kumalajati, S.A. (2020). Pengaruh Kompetensi, Komitmen Organisasi Dan Kepuasan Kerja Terhadap Kinerja Pegawai Kantor Pelayanan Pajak. Skripsi. UPN Veteran Yogyakarta

Kurniawati, H., Wulandari, I., & Utomo, R. B. (2020). Faktor-faktor yang Mempengaruhi Kinerja Pegawai pada Kantor Pelayanan Pajak Pratama Wates. Jurnal Riset Akuntansi Mercu Buana, 6(2)

Limaj, E., & Bernroider, E. W. N. (2019). The roles of absorptive capacity and cultural balance for exploratory and exploitative innovation in SMEs. Journal of Business Research, 94(September), 137-153. https://doi.org/10.1016/j.jbusres.2017.10.052

Mappamiring, M., Akob, M., & Putra, A. H. P. K. (2020). What Millennial Workers Want? Turnover or Intention to Stay in Company. Journal of Asia Finance, Economics and Business, 7(5), 237-248. https://doi.org/10.13106/jafeb.2020.vol7.no5.237

Moeheriono. 2012. Pengukuran Kinerja Berbasis Kompetensi. Jakarta : Raja Grafindo Persada.

Moeljono, Djokosantoso. 2003. Budaya Korporat dan Keunggulan Korporasi. PT. Elex Media Komputindo. Jakarta

Noch, M. Y., & Husein, S. (2016). Metodologi Penelitian Untuk Akuntansi dan Manajemen. Muhdi B. H. Ibrahim (Ed.), E-JRA (Catatan PE). Jayapura: Madenatera Indonesia.

Novitasari, D., Laksmi Riani, A., Suyono, J., & Harsono, M. (2020). Organizational Context on Workplace Incivility and Turnover Intention. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 17, 387–396. https://doi.org/10.37394/23207.2020.17.38

Novitasari, D., Riani, A. L., Suyono, J., & Harsono, M. (2021). The moderation role of ethical leadership on organisational justice, professional commitment, and organisational citizenship behaviour among academicians. International Journal of Work Organisation and Emotion, 12(4). https://doi.org/10.1504/IJWOE.2021.120718

Nur Feriyanto, Syeh Assery, Chairul Saleh and Sri Suryaningsum, 2017. A Little Aspect of Misbehavior in Organization (Case Study in Indonesia). Journal of Engineering and Applied Sciences, 12: 3870-3872. doi:https://doi.org/10.36478/jeasci.2017.3870.3872

Pari, C., & Sumbogo, I. A. (2022). Pengaruh Budaya Organisasi dan Kepuasan Kerja Terhadap Kinerja Karyawan KPP Pratama Jakarta Tebet. Kalbisiana Jurnal Sains, Bisnis dan Teknologi, 8(4), 4864-4872

Priyastiwi, P., & Halim, A. (2018). The Influence of Supervisors Support and Protection Against Whistleblowing Decision in The Organizations of Local Government In Indonesia. The Indonesian Journal of Accounting Research, 21(03). https://doi.org/10.33312/ijar.362

Purnama, Y. H., Tjahjono, H. K., Assery, S., & Dzakiyullah, N. R. (2020). The relationship of organizational justice on job satisfaction and job performance in banking company. International Journal of Scientific and Technology Research, 9(3).

Robbins (2016:260) dalam Bintoro dan Daryanto (2017:107) Manajemen Penilaian Kinerja Karyawan, Penerbit Gaya Media

Robbins, Stephen. P. 2006. Perilaku Organisasi, Konsep, Kontroversi – Aplikasi. Jilid 2 Edisi Bahasa Indonesia. Jakarta: Prenhallindo

Robins SP dan judge (2008), perilaku organisasi Buku 2,Jakarta : salemba empat hal 256

Siagian, S. P. (2009). Manajemen sumber daya manusia (Edisi 1, Cet. 17). Jakarta: Bumi Aksara.

Siagian, Sondong. P. 2002. Kiat Meningkatkan Produktifitas Kerja. Jakarta: PT. Rineka Cipta.

Stoner, James. AF dan R. Edward Freeman dan Daniel R. Gilbert. 1996. Manajemen. Jakarta: PT. Prenhallindo.

Sugini, N., & Supriyatin, S. (2019). Pengaruh Kepemimpinan, Motivasi dan Disiplin Kerja Terhadap Kepuasan Kerja KPP Pratama Surabaya Gubeng. Jurnal Ilmu dan Riset Manajemen (JIRM), 8(1)

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta, CV

Sugiyono. 2016. Metode Penelitian manajemen. Bandung: Alfabeta.

Suhartono, S., Sulastiningsih, S., Chasanah, U., Widiastuti, N. and Purwanto, W. (2023) “The Relationship of Leadership, Discipline, Satisfaction, and Performance: A Case Study of Steel Manufacture in Indonesia”, International Journal of Professional Business Review. São Paulo (SP), 8(2), p. e01146. doi: 10.26668/businessreview/2023.v8i2.1146.

Supardi. 2005. Metode Penelitian Ekonomi dan Bisnis. Yogyakarta: UII Press.

Susilowati, S. (2021). Pengaruh Gaya Kepemimpinan Transformasional, Komitmen Organisasi, Dan Kepuasan Kerja Terhadap Kinerja Account Representative KPP Pratama Magelang. Jurnal Riset Manajemen, 8(1), 46-54

Tampubolon, Biatna Dulbert. 2007. Analisis Faktor Gaya Kepemimpinan Dan Faktor Etos Kerja Terhadap Kinerja Pegawai Pada Organisasi Yang Telah Menerapkan SNI 19-9001-2001. Jurnal Standardisasi. (No 9. Hal: 106-115).

Umar, Husein. 2003. Metodologi Penelitian: Aplikasi dalam Pemasaran. Jakarta: Gramedia Pustaka Utama.

Wikaningtyas, S. U., Tjahjono, H. K., & Suprihanto, J. (2023). Turnover Intention Model: Self -Determination Theory Approach. Quality - Access to Success, 24(194). https://doi.org/10.47750/QAS/24.194.20

Yudha Asteria Putri, Putu & Yenni Latrini, Made. 2013. Pengaruh Kepuasan Kerja Terhadap Kinerja Karyawan Sektor Publik, Dengan IN-ROLE Performance Dan Innofative Performance Sebagai Variabel Mediasi. E-Jurnal Akuntansi Universitas udayana 5.3 (627:638).

Downloads

Published

2023-11-05

How to Cite

Nugroho, D., & Wikaningtyas, S. U. (2023). PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, DAN MOTIVASI TERHADAP KINERJA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA YOGYAKARTA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING. Jurnal Riset Manajemen Akuntansi Indonesia, 1(4), 741 –. Retrieved from https://jurnal.stieww.ac.id/index.php/jrima/article/view/805