The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance

Hiqma Nur Agustiningsih; Armanu Thoyib; Djumilah H.; Noermijati Noermijati

doi:doi:10.11648/j.sjbm.20160406.16

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The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance

Hiqma Nur Agustiningsih, Armanu Thoyib, Djumilah H., Noermijati Noermijati

Received: 24 November 2016 Accepted: 7 December 2016 Published: 4 January 2017

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Abstract

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.

DOI	10.11648/j.sjbm.20160406.16
Published in	Science Journal of Business and Management (Volume 4, Issue 6, December 2016)
Page(s)	212-222
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Remuneration, Job Satisfaction, Organizational Citizenship Behavior, Employee Performance

References

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Hiqma Nur Agustiningsih, Armanu Thoyib, Djumilah H., Noermijati Noermijati. (2017). The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance. Science Journal of Business and Management, 4(6), 212-222. https://doi.org/10.11648/j.sjbm.20160406.16

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ACS Style

Hiqma Nur Agustiningsih; Armanu Thoyib; Djumilah H.; Noermijati Noermijati. The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance. Sci. J. Bus. Manag. 2017, 4(6), 212-222. doi: 10.11648/j.sjbm.20160406.16

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Hiqma Nur Agustiningsih, Armanu Thoyib, Djumilah H., Noermijati Noermijati. The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance. Sci J Bus Manag. 2017;4(6):212-222. doi: 10.11648/j.sjbm.20160406.16

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@article{10.11648/j.sjbm.20160406.16,
  author = {Hiqma Nur Agustiningsih and Armanu Thoyib and Djumilah H. and Noermijati Noermijati},
  title = {The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance},
  journal = {Science Journal of Business and Management},
  volume = {4},
  number = {6},
  pages = {212-222},
  doi = {10.11648/j.sjbm.20160406.16},
  url = {https://doi.org/10.11648/j.sjbm.20160406.16},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20160406.16},
  abstract = {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.},
 year = {2017}
}

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TY  - JOUR
T1  - The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance
AU  - Hiqma Nur Agustiningsih
AU  - Armanu Thoyib
AU  - Djumilah H.
AU  - Noermijati Noermijati
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DO  - 10.11648/j.sjbm.20160406.16
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EP  - 222
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AB  - 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.
VL  - 4
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Author Information

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

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Hiqma Nur Agustiningsih, Armanu Thoyib, Djumilah H., Noermijati Noermijati. (2017). The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance. Science Journal of Business and Management, 4(6), 212-222. https://doi.org/10.11648/j.sjbm.20160406.16

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ACS Style

Hiqma Nur Agustiningsih; Armanu Thoyib; Djumilah H.; Noermijati Noermijati. The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance. Sci. J. Bus. Manag. 2017, 4(6), 212-222. doi: 10.11648/j.sjbm.20160406.16

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Hiqma Nur Agustiningsih, Armanu Thoyib, Djumilah H., Noermijati Noermijati. The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance. Sci J Bus Manag. 2017;4(6):212-222. doi: 10.11648/j.sjbm.20160406.16

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@article{10.11648/j.sjbm.20160406.16,
  author = {Hiqma Nur Agustiningsih and Armanu Thoyib and Djumilah H. and Noermijati Noermijati},
  title = {The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance},
  journal = {Science Journal of Business and Management},
  volume = {4},
  number = {6},
  pages = {212-222},
  doi = {10.11648/j.sjbm.20160406.16},
  url = {https://doi.org/10.11648/j.sjbm.20160406.16},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20160406.16},
  abstract = {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.},
 year = {2017}
}

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TY  - JOUR
T1  - The Effect of Remuneration, Job Satisfaction and OCB on the Employee Performance
AU  - Hiqma Nur Agustiningsih
AU  - Armanu Thoyib
AU  - Djumilah H.
AU  - Noermijati Noermijati
Y1  - 2017/01/04
PY  - 2017
N1  - https://doi.org/10.11648/j.sjbm.20160406.16
DO  - 10.11648/j.sjbm.20160406.16
T2  - Science Journal of Business and Management
JF  - Science Journal of Business and Management
JO  - Science Journal of Business and Management
SP  - 212
EP  - 222
PB  - Science Publishing Group
SN  - 2331-0634
UR  - https://doi.org/10.11648/j.sjbm.20160406.16
AB  - 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.
VL  - 4
IS  - 6
ER  -

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