Volume 4, Issue 6, December 2016, Page: 212-222
The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance
Hiqma Nur Agustiningsih, Faculty of Economics and Business, University Brawijaya (UB), Malang, Indonesia
Armanu Thoyib, Faculty of Economics and Business, University Brawijaya (UB), Malang, Indonesia
Djumilah H., Faculty of Economics and Business, University Brawijaya (UB), Malang, Indonesia
Noermijati Noermijati, Faculty of Economics and Business, University Brawijaya (UB), Malang, Indonesia
Received: Nov. 24, 2016;       Accepted: Dec. 7, 2016;       Published: Jan. 4, 2017
DOI: 10.11648/j.sjbm.20160406.16      View  6909      Downloads  741
This study aims to: (1) analyze the effect of remuneration, job satisfaction and Organizational Citizenship Behavior (OCB) on employee performance; (2) analyze the job satisfaction as a mediating variable of the effect remuneration on employee performance; and (3) analyze OCB role in mediating the effect of remuneration and job satisfaction on employee performance. Data was collected using saturated sampling method. The population consisted of 138 Account Representative (AR) Supervision of the work in the Tax Office in Malang area, the Regional Office of Directorate General of Taxes East Java III. Data analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM) or usually called Partial Least Squares Path Modelling (PLS-PM). The results showed that the remuneration is significantly and negatively effect the performance of AR Supervision, but the satisfaction and OCB do not significantly effect the performance of AR Supervision. Furthermore, remuneration and satisfaction positively and significantly effect AR satisfaction and OCB respectively, but remuneration does not significantly effect OCB. In relation to the indirect effects, job satisfaction and OCB do not mediate the effect of remuneration on the AR Supervision performance, neither OCB mediate the effect of job satisfaction on the AR Supervision performance. The results of this study indicate that the concept of the higher the remuneration received by employees, the higher their performance will be, only occurs in normal conditions. If there are obstacles in the work implementation process, then this concept does not apply. Therefore, the Directorate General of Taxation institution must provide the solution and attention to the barriers experienced by AR Supervision in order to maximize their performance.
Remuneration, Job Satisfaction, Organizational Citizenship Behavior, Employee Performance
To cite this article
Hiqma Nur Agustiningsih, Armanu Thoyib, Djumilah H., Noermijati Noermijati, The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance, Science Journal of Business and Management. Vol. 4, No. 6, 2016, pp. 212-222. doi: 10.11648/j.sjbm.20160406.16
Copyright © 2016 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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