How to cite:
Surya Adhi Candra. (2021). The Influence Of Organizational Culture And
Work Environment On Employee Performance Through Job Satisfaction In
Pratama Tax Service Office Pasuruan. Journal Eduvest. 1(7): 527-549
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Eduvest – Journal of Universal Studies
Volume 1 Number 7, July 2021
p- ISSN 2775-3735- e-ISSN 2775-3727
THE INFLUENCE OF ORGANIZATIONAL CULTURE AND WORK
ENVIRONMENT ON EMPLOYEE PERFORMANCE THROUGH JOB
SATISFACTION IN PRATAMA TAX SERVICE OFFICE PASURUAN
Surya Adhi Candra, M.Jamal Abdul Nasir, Sugeng Mulyono
Gajayana University Malang
E-mail: [email protected], jamal@unigamalang.ac.id,
[email protected]
ARTICLE INFO ABSTRACT
Received:
June, 28
th
2021
Revised:
July, 9
th
2021
Approved:
July, 14
th
2021
The purpose of this study was to determine the effect of
organizational culture and work environment on
employee performance through job satisfaction. This
research is a survey research using explanatory research
type. The sample used was 106 respondents from the
Pasuruan Pratama Tax Service Office. Statistical analysis
used is Path Analysis approach. Calculation of the
estimated values of the parameters is carried out with the
help of the SPSS application. The results of the study show
that: i) Organizational culture directly has a positive and
significant influence on job satisfaction; ii) the work
environment has no direct influence on job satisfaction;
iii) Organizational culture directly has a positive and
significant influence on employee performance; iv) work
environment has no direct influence on employee
performance v) job satisfaction has a positive and
significant influence on employee performance; vi)
organizational culture indirectly has an influence on
employee performance through job satisfaction; (vii) the
work environment does not indirectly have an influence
on employee performance through job
satisfaction.Effectiveness while the remaining 35.1% is
influential with other factors not examined by the authors
in this study.
KEYWORDS
Organizational Culture, Work Environment, Job
Satisfaction, Employee Performance
This work is licensed under a Creative Commons
Attribution-ShareAlike 4.0 International
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 528
INTRODUCTION
Currently, both developed and developing countries have placed the tax sector as
an important part of state financing in addition to revenues from the natural resource
sector (Bawazier, 2018). In Indonesia, the tax sector is increasingly becoming the main
pillar of state revenue, this can be seen from the role of taxes in state revenues in 2018
which reached above 85% of the entire APBN. This makes the government spur its
efforts in order to maximize revenue from the tax sector.
Increasing state financing in the future will force the government to make
strategic plans and set high revenue targets (Akbar, 2015), because the government will
not want to continue to depend on dwindling natural resources and financing from debt,
either both domestic debt and foreign debt, which in the end will affect independence as a
nation. Tax according to Waluyo in (Lubis, 2019) explains that tax is a public
contribution to the state (which can be imposed), which is owed by those who are obliged
to pay it according to general regulations (laws) without getting performance back which
can be directly appointed and whose use is to finance general expenses in connection with
the duty of the state to administer the government.
According to Feldmann in the book De Over Heidsmiddelen Van Indonesia
(translation) states that tax is an achievement that is imposed unilaterally and is owed to
entrepreneurs (according to the norms that are generally set), without any contra-
achievement, and is solely used to cover general expenses (Aini, Hidayati, & Mawardi,
2018).
The Directorate General of Taxes (DGT) as a government institution in Indonesia
under the Ministry of Finance of the Republic of Indonesia, is mandated to carry out its
task of securing state revenues from the tax sector in order to support a healthy APBN
and for the greatest prosperity of the people (Indonesia, 2009). Based on data sourced
from the Ministry of Finance of the Republic of Indonesia, tax revenues during the period
2014 to 2018 experienced a significant increase (Rahmiyanti & Prasetyo, 2020). Tax
revenue in 2014 amounted to Rp. 1,146.9 trillion, in 2015 of Rp. 1,240,4 trillion, in 2016
of Rp. 1,285.0 trillion, in 2016 of Rp. 1,472.7 trillion and in 2018 from the target of Rp.
1,618.1 trillion, revenue of Rp.1,315.9 trillion has been achieved, although the economic
condition is still sluggish.
This high revenue target will never be achieved if it is not accompanied by high
public participation and awareness as citizens (Pattinaja & Silooy, 2018). To increase
high participation from the community, more efforts are needed so that people can get to
know more about taxes (Oktaviani, 2011). To raise public awareness or better known as
taxpayers in paying taxes is not easy, requires extraordinary and sustainable efforts, and
these efforts can be started by creating trust and service satisfaction to the public or
taxpayers by providing convenience and providing a sense of comfortable in carrying out
tax obligations (Apriandhini & Wahyuni, n.d.).
To create service satisfaction to the community, several things are needed that
spearhead its implementation, namely reliable human resources (HR), a good system and
ideal regulations (Pratiwi, Warsono, & Sulandari, 2013). A good system and ideal
regulations without the support of reliable human resources (HR) will result in something
in vain. Therefore, the development of reliable human resources is the first and main
priority for the Directorate General of Taxes (DGT) to achieve the goal of securing state
revenues as well as developing a good system and ideal regulations (Suwandoko, 2014).
Human resource development (HR) starts from the stages of employee recruitment,
Eduvest – Journal of Universal Studies
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employee training and development, appropriate competencies, adequate compensation,
strong work motivation (Catio, 2020). Reliable natural resources (HR) have
professionalism, integrity and synergy aimed at creating maximum job satisfaction which
forms optimal performance in order to achieve future organizational goals (Zaman et al.,
2021). Employee job satisfaction that forms optimal performance is also influenced by
several things such as organizational culture, work environment, organizational
commitment, and organizational manager leadership style (Putra, 2015).
The Pasuruan Pratama Tax Service Office which is a Tax Service Office under
the Regional Office of the Directorate General of Taxes East Java III in 2018 has been
able to achieve the realization of more than 100% of the tax revenue target set at Rp. 1.87
Trillion (Nugroho, 2020). This is a form of employee hard work and support from the
community as taxpayers who participate in paying taxes. High employee performance
results in the achievement of tax revenue targets (Sudrajat, 2020). This is what attracts
and encourages researchers to conduct research on organizational culture and work
environment that can create job satisfaction that affects employee performance at the
Pasuruan Pratama Tax Service Office.
RESEARCH METHOD
The type of research conducted in this research is quantitative (explanatory
research), namely a scientific approach to decision making. The data that will be used in
this research is quantitative data in the form of primary data which will be analyzed using
statistical techniques utilizing the SPSS application. The source of data used in this study
is the primary data source obtained from questionnaires given to employees and leaders in
the Pasuruan Pratama Tax Service organization. The data obtained are in the form of
employee answers to statements about organizational culture, work environment, job
satisfaction and employee performance.
This research was conducted at the Pasuruan Pratama Tax Service Office, as a
government institution at the lowest level under the East Java III Regional Tax Office at
the Directorate General of Taxes at the Ministry of Finance of the Republic of Indonesia,
whose task is to collect state revenues from the public with the scope of the Pasuruan city
and district Pasuruan.
RESULT AND DISCUSSION
A. Research Results
1. Validity Test Results
The results of the processing of questionnaire data with SPSS for windows
version 16.0 against 2 free variables (organizational culture and work environment) and 2
bound variables (job satisfaction and employee performance) using Pearson Correlation
obtained the following test results:
Table 1. Organizational Culture Variables
Attention to
detail
Result
orientation
Individual
orientation
Innovation and
risk-taking
Pearson
Correlation
Sig. (2-
tailed)
N
.503**
.571**
.567**
.000
.000
.000
80
80
80
Attention to
detail
Pearson
Correlation
Sig. (2-
tailed)
N
1
.694
**
.609
**
.000
.000
80
80
80
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 530
Result
orientation
Pearson
Correlation
Sig. (2-
tailed)
N
.694
**
1
.661
**
.000
.000
80
80
80
Individual
orientation
Pearson
Correlation
Sig. (2-
tailed)
N
.609
**
.661
**
1
.000
.000
80
80
80
Team
orientation
Pearson
Correlation
Sig. (2-
tailed)
N
.531
**
.567
**
.513
**
.000
.000
.000
80
80
80
Aggressiveness
Pearson
Correlation
Sig. (2-
tailed)
N
.639
**
.590
**
.537
**
.000
.000
.000
80
80
80
stability
Pearson
Correlation
Sig. (2-
tailed)
N
.477
**
.657
**
.382
**
.000
.000
.000
80
80
80
Organizational
Culture
Pearson
Correlation
Sig. (2-
tailed)
N
.814
**
.861
**
.774
**
.000
.000
.000
80
80
80
Source : Primary data processed, Year 2019
Table 1, Organizational Culture Variables with indicators consisting of
innovation and risk-taking (0.762), attention to detail (0.814), yield orientation (0.861),
individual orientation (0.744), team orientation (0.780), aggressionvitas (0.796) and
stability (0.744) indicate that Pearson Correlation has a positive value above 0.256 and a
significant value (0.000) is below 0.05 so it can be concluded that the indicators in the
organization’s cultural variables are declared valid.
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Table 2 Working Environment Variables
Relationships with
coworkers
Relationship between
subordinates and
leaders
Availability of
work facilities for
employees
Work
Environment
Relationships with
coworkers
Pearson
Correlation
1
.506
**
.430
**
.768
**
Sig. (2-tailed)
.000
.000
.000
N
80
80
80
80
Relationship
between
subordinates and
leaders
Pearson
Correlation
.506
**
1
.448
**
.796
**
Sig. (2-tailed)
.000
.000
.000
N
80
80
80
80
Availability of
work facilities for
employees
Pearson
Correlation
.430
**
.448
**
1
.830
**
Sig. (2-tailed)
.000
.000
.000
N
80
80
80
80
Work
Environment
Pearson
Correlation
.768
**
.796
**
.830
**
1
Sig. (2-tailed)
.000
.000
.000
N
80
80
80
80
**. Correlation is significant at the 0.01 level (2-tailed).
Source: Primary data processed, Year 2019
Table 2, Working Environment Variables with indicators consisting of
relationships with co-workers (0.768), relationships between subordinates and leaders
(0.796), and the availability of work facilities for employees (0.830) shows that Pearson
Correlation has a positive value above 0.256 and a significant value (0.000) is below 0.05
so it can be concluded that the indicator in the work environment variable is declared
valid.
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 532
Table 3 Job Satisfaction Variables
Satisfaction
with salary
Satisfaction
with promotion
Satisfaction
with coworkers
Satisfaction
with supervisors
Satisfaction
with the job
itself
Job
Satisfactio
n
Satisfacti
on with
salary
Pearson
Correlatio
n
1
.403
**
.159
.255
*
.204
.579
**
Sig. (2-
tailed)
.000
.160
.023
.069
.000
N
80
80
80
80
80
80
Satisfacti
on with
promotio
n
Pearson
Correlatio
n
.403
**
1
.376
**
.441
**
.327
**
.702
**
Sig. (2-
tailed)
.000
.001
.000
.003
.000
N
80
80
80
80
80
80
Satisfacti
on with
coworker
s
Pearson
Correlatio
n
.159
.376
**
1
.805
**
.464
**
.791
**
Sig. (2-
tailed)
.160
.001
.000
.000
.000
N
80
80
80
80
80
80
Satisfacti
on with
superviso
rs
Pearson
Correlatio
n
.255
*
.441
**
.805
**
1
.464
**
.837
**
Sig. (2-
tailed)
.023
.000
.000
.000
.000
N
80
80
80
80
80
80
Satisfacti
on with
the job
itself
Pearson
Correlatio
n
.204
.327
**
.464
**
.464
**
1
.665
**
Sig. (2-
tailed)
.069
.003
.000
.000
.000
N
80
80
80
80
80
80
Job
Satisfacti
on
Pearson
Correlatio
n
.579
**
.702
**
.791
**
.837
**
.665
**
1
Sig. (2-
tailed)
.000
.000
.000
.000
.000
N
80
80
80
80
80
80
**. Correlation is significant at the
0.01 level (2-tailed).
*. Correlation is significant at the
0.05 level (2-tailed).
Source: Primary data processed, Year 2019
Table 3 Variable Job satisfaction with indicators consisting of satisfaction with
salary (0.579), satisfaction with promotion (0.702), satisfaction with colleagues (0.791),
satisfaction with supervisors (0.837), satisfaction with the work itself (0.665) indicates
that Pearson Correlation has a positive value above 0.256 and a significant value (0.000)
is
Eduvest – Journal of Universal Studies
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below 0.05 so it can be concluded that the indicator in the job satisfaction variable is
declared valid.
Table 4 Employee Performance Variables
Quality of
work
Quantity
of work
Presence at
work
collaborate
Employee
Performance
Quality of
work
Pearson
Correlation
1
.738
**
.707
**
.310
**
.860
**
Sig. (2-tailed)
.000
.000
.005
.000
N
80
80
80
80
80
Quantity of
work
Pearson
Correlation
.738
**
1
.657
**
.264
*
.835
**
Sig. (2-tailed)
.000
.000
.018
.000
N
80
80
80
80
80
Presence at
work
Pearson
Correlation
.707
**
.657
**
1
.351
**
.847
**
Sig. (2-tailed)
.000
.000
.001
.000
N
80
80
80
80
80
Cooperation
Pearson
Correlation
.310
**
.264
*
.351
**
1
.627
**
Sig. (2-tailed)
.005
.018
.001
.000
N
80
80
80
80
80
Employee
Performance
Pearson
Correlation
.860
**
.835
**
.847
**
.627
**
1
Sig. (2-tailed)
.000
.000
.000
.000
N
80
80
80
80
80
**. Correlation is significant at the 0.01 level
(2-tailed).
*. Correlation is significant at the 0.05 level
(2-tailed).
Source: Primary data processed, Year 2019
Table 4, Employee Performance Variables with indicators consisting of work
quality (0.860), quantity of work (0.835), workplace attendance (0.847), cooperation
(0.627) shows that the Pearson Correlation has a positive value above 0.256 and a
significant value ( 0.000) is below 0.05 so it can be concluded that the indicators in the
employee performance variable are declared valid.
2. Reliability Test Results
This test is carried out by comparing the Cronbach's Alpha number with the
provision that the minimum Cronbach's Alpha value is 0.6, meaning that if the
Cronbach's Alpha value obtained from the SPSS calculation is greater than 0.6, then it
can be concluded that the questionnaire is reliable, otherwise if the Cronbach's Alpha
value is more smaller than 0.6, it can be concluded that the questionnaire is not reliable.
Based on the results of the processing of questionnaire data with SPSS version
16.0 with 2 free variables (organizational culture and work environment) and 2 variables
bound (job satisfaction and employee performance) using Cronbach's Alpha obtained
reliability test results against research variables as follows:
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 534
Table 5 Organizational Culture Variables
Reliability Statistics
Cronbach's Alpha
N of Items
.899
7
Source: Primary data processed, Year 2019
Table 6 Organizational Culture Variables
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item-
Total
Correlation
Cronbach's
Alpha if Item
Deleted
Innovation and risk-taking
25.4331
3.975
.663
.890
Attention to detail
25.5081
3.801
.727
.882
Result orientation
25.4331
3.737
.795
.874
Individual orientation
25.3581
4.031
.687
.887
Team orientation
25.3281
4.017
.694
.886
Aggressiveness
25.3206
4.020
.719
.883
stability
25.4625
4.172
.658
.890
Source: Primary data processed, Year 2019
Based on table 6, Cronbach's Alpha on organizational culture variable is 0.899
which means above the minimum value of 0.60, so it can be concluded that the
organizational culture variable is declared reliable or reliable.
Table 7 Working Environment Variables
Cronbach's Alpha
N of Items
.704
3
Source: Primary data processed, Year 2019
Based on table 7, Cronbach's Alpha on the working environment variable is
0.704 which means above the minimum value of 0.60, so it can be concluded that the
work environment variable is declared reliable or reliable.
Table 8 Working Environment Variables
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected Item-
Total
Correlation
Cronbach's
Alpha if Item
Deleted
Relationships with
coworkers
8.1088
.685
.543
.606
Relationship between
subordinates and leaders
8.0513
.625
.555
.577
Availability of work
facilities for employees
8.4825
.494
.507
.669
Source: Primary data processed, Year 2019
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Table 9 Job Satisfaction Variables
Reliability Statistics
Cronbach's Alpha
N of Items
.759
5
Source: Primary data processed, Year 2019
Based on table 9, Cronbach's Alpha on the job satisfaction variable is 0.759
which means above the minimum value of 0.60, so it can be concluded that the job
satisfaction variable is declared reliable or reliable.
Table 10 Job Satisfaction Variables
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected
Item-Total
Correlation
Cronbach's
Alpha if Item
Deleted
Satisfaction with salary
17.0773
1.808
.321
.792
Satisfaction with
promotion
17.1042
1.718
.528
.717
Satisfaction with
coworkers
16.7281
1.516
.631
.676
Satisfaction with
supervisors
16.6698
1.443
.704
.646
Satisfaction with the job
itself
16.9498
1.792
.491
.729
Sumber: Data primer diolah, Tahun 2019
Tabel 11 Variabel Kinerja Pegawai
Reliability Statistics
Cronbach's Alpha
N of Items
.795
4
Source: Primary data processed, Year 2019
Based on table 11, Cronbach's Alpha on the employee performance variable is
0.795 which means above the minimum value of 0.60, so it can be concluded that the
employee performance variable is declared reliable or reliable.
Table 12 Employee Performance Variables
Item-Total Statistics
Scale Mean if
Item Deleted
Scale Variance
if Item Deleted
Corrected
Item-Total
Correlation
Cronbach's
Alpha if Item
Deleted
Quality of work
12.3344
1.696
.738
.679
Quantity of work
12.2344
1.671
.681
.705
Attendance at work
12.4812
1.731
.718
.691
Cooperation
12.1219
2.044
.343
.875
Source: Primary data processed, Year 2019
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 536
3. Classical Assumption Test Results
Based on the results of questionnaire data processing with SPSS version 16.0 of
the influence of the independent variables (organizational culture and work environment)
on the dependent variable (job satisfaction and performance) the following results were
obtained:
4. Normality Test Results
Based on the results of questionnaire data processing with SPSS version 16.0 of
the independent variables (organizational culture and work environment) and the
dependent variable (job satisfaction and employee performance) using the Kolmogorov-
Smirnov test results obtained as follows:
Table 13 Normality Test 4 Variables
One-Sample Kolmogorov-Smirnov Test
Budaya
Organisasi
Lingkungan
Kerja
Kepuasan
Kerja
Kinerja
Pegawai
N
80
80
80
80
Normal
Parameters
a
Mean
4.2344
4.1071
4.2265
4.0977
Std. Deviation
.32911
.36188
.31243
.43093
Most Extreme
Differences
Absolute
.071
.091
.118
.102
Positive
.071
.091
.118
.102
Negative
-.046
-.072
-.045
-.060
Kolmogorov-Smirnov Z
.632
.817
1.058
.914
Asymp. Sig. (2-tailed)
.819
.517
.213
.374
a. Test distribution is Normal.
Source: Primary data processed, Year 2019
Based on table 13, the independent variables (organizational culture, work
environment), moderating variables (job satisfaction), the dependent variable (employee
performance) showed that the significance value of Asymp.Sig (2-tailed) was 0.819,
0.517, 0.213, respectively. 0.374 is greater than 0.05, it can be concluded that the data is
normally distributed.
5. Heteroscedasticity Assumption Test Results
Based on the results of questionnaire data processing with SPSS version 16.0, test
the assumption of heteroscedasticity on the independent variables (organizational culture,
work environment) and the dependent variable (job satisfaction, employee performance)
using the Glejser test, the test results are obtained as follows:
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Table 14 Heteroscedasticity Test 2 Independent Variables on Job Satisfaction
Coefficients
a
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
.172
.216
.796
.429
Organizational Culture
.005
.073
.011
.068
.946
Working Environment
-.003
.067
-.008
-.045
.964
a. Dependent Variable: Abs_RES_1
Source: Primary data processed, Year 2019
Based on table 14, the independent variable (organizational culture, work
environment) on the dependent variable (job satisfaction) shows that the significance
value of Sig > 0.05, it can be concluded that the data has no symptoms of
heteroscedasticity in the regression model.
Table 15 Heteroscedasticity Test 2 Independent Variables on Employee Performance
Coefficients
a
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
.248
.314
.789
.433
Budaya Organisasi
.025
.107
.039
.234
.815
Lingkungan Kerja
-.026
.097
-.045
-.269
.789
a. Dependent Variable: Abs_RES_2
Source: Primary data processed, Year 2019
Based on table 15, the independent variable (organizational culture, work
environment) on the dependent variable (employee performance) shows that the
significance value of Sig > 0.05, it can be concluded that the data has no symptoms of
heteroscedasticity in the regression model.
Table 16 Heteroscedasticity Test of Job Satisfaction on Employee Performance
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
.569
.397
1.433
.156
Job satisfaction
-.066
.094
-.080
-.707
.481
a. Dependent Variable: Abs_RES_3
Source: Primary data processed, Year 2019
Based on table 16, the independent variable (job satisfaction) on the dependent
variable (employee performance) shows that the significance value of Sig > 0.05, it can
be concluded that the data has no symptoms of heteroscedasticity in the regression model.
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 540
Table 17 Heteroscedasticity Test 2 Independent Variables on Employee Performance
through Job Satisfaction.
Coefficients
a
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
.418
.194
2.157
.034
Organizational Culture
through Job Satisfaction
-.033
.025
-.348
-1.320
.191
Work Environment
through Job Satisfaction
.024
.025
.258
.980
.330
a. Dependent Variable: Abs_RES_4
Source: Primary data processed, Year 2019
Based on table 17, free variables (organizational culture, work environment)
against bound variables (employee performance) through moderation variables (job
satisfaction) obtained results that the value of Sig significance > 0.05, it can be concluded
that the data there are no symptoms of heteroskedastisitas in the regression model.
6. Multicolerity Test Results
That every statistical test performed must have its decision-making base. The
basis of decision making in this study using multicolinearity test conducted by Tolerance
and VIF method (Variance Inflation Factor)is as follows: Decision Guidelines Based on
Tolerance Value
1. If the Tolerance value is greater than 0.10 then it means that there is no
multicosinierity in the regression model.
2. If the Tolerance value is less than 0.10 then it means that multicolumnity occurs
in the regression model.
Decision Guidelines Based on VIF Value (Variance Inflation Factor)
1. If the VIF value < 10.00 then it means that there is no multicolumnity in the
regression model.
2. If the VIF value > 10.00 then it means that there is multicolerity in the regression
model. It should be noted that the two basis of decision making in the above
multicolinearity test will produce the same conclusions (will not conflict).
Table 18 Multicolonrity Test 2 Free Variables Against Job Satisfaction Coefficients
a
type
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
Collinearity
Statistics
b
Std.
Error
beta
Tolerance
Vif
1
(Constant)
1.476
.348
4.242
.000
Organizational
Culture
.554
.118
.583
4.674
.000
.457
2.188
Work Environment
.099
.108
.114
.916
.363
.457
2.188
A. Dependent Variable: Job Satisfaction
Source: Primary data processed, Year 2019
Eduvest – Journal of Universal Studies
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Based on table 18, free variables (organizational culture, work environment)
against bound variables (job satisfaction) obtained the result that the VIF value of all free
variables 2,188<10 and Tolerance value 0.457>0.1, so it can be concluded that the free
variable does not contain multicolerity.
Table 19 Multicolonrity Test 2 Variables Free of Employee Performance
Coefficients
a
type
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
Collinearity Statistics
b
Std. Error
beta
Tolerance
VIF
1
(Constant)
.383
.488
.786
.434
Organizational Culture
.756
.166
.578
4.554
.000
.457
2.188
Work Environment
.125
.151
.105
.825
.412
.457
2.188
A. Dependent Variable: Employee Performance
Source: Primary data processed, Year 2019
Based on table 19, free variables (organizational culture, work environment)
against bound variables (employee performance) obtained the result that the VIF value of
all free variables is 2,188<10 and tolerance value 0.457 >0.1, so it can be concluded that
the free variable does not contain multicolerity.
Table 20 Multicolerity Test 2 Free Variables To Employee Performance through Job Satisfaction
Coefficients
a
type
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
Collinearity Statistics
b
Std. Error
beta
Tolerance
VIF
1
(Constant)
2.238
.292
7.659
.000
Organizational Culture
through Job Satisfaction
.093
.037
.535
2.489
.015
.182
5.495
Work Environment
through Job Satisfaction
.011
.037
.063
.295
.769
.182
5.495
a. Dependent Variable: Employee Performance
Source: Primary data processed, Year 2019
Based on table 20, Free variables (organizational culture, work environment) to
bound variables (employee performance) through mediation variables (job satisfaction)
obtained the result that the VIF value of free variables (organizational culture, work
environment) against bound variables (employee kineja) through mediation variables (job
satisfaction) 5,495<10 and Tolerance value of 0.182 > 0.10, so it can be concluded that 2
free variables of mediation do not contain multicoloninierity.
7. Data Analysis Results
Based on the results of processing the questionnaire data with SPSS version 16.0,
the following results were obtained:
Table 21 Regression Analysis of 2 Independent Variables on Job Satisfaction
Coefficients
a
Model
Unstandardized Coefficients
Standardized
Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
1.476
.348
4.242
.000
Organizational Culture
.554
.118
.583
4.674
.000
Work Environment
.099
.108
.114
.916
.363
a. Dependent Variable: Job Satisfaction
Source: Primary data processed, Year 2019
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 542
Based on table 21, it is known that a = constant number of unstandardized
coefficients whose value is 1.476, this number is a constant number which means that if
there is no organizational culture (X1), work environment (X2) then the consistent value
of job satisfaction (Z) is of 1.476 . While b = regression coefficient, organizational
culture variable bX1 value is 0.554, which means that for every 1% addition to
organizational culture (X1), job satisfaction will increase by 0.554. The work
environment variable bX2 has a value of 0.099, which means that for every 1% addition
to the work environment (X2), job satisfaction will increase by 0.099.
Tabel 22 Analisis Regresi 2 Variabel Bebas Terhadap Kinerja Pegawai
Coefficients
a
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
B
Std. Error
Beta
1
(Constant)
.383
.488
.786
.434
Organizational Culture
.756
.166
.578
4.554
.000
Work Environment
.125
.151
.105
.825
.412
a. Dependent Variable: Employee Performance
Source: Primary data processed, Year 2019
Based on table 22, it is known that a = constant number of unstandardized
coefficients whose value is 0.383 , this number is a constant number that means that if
there is no organizational culture (X1), work environment (X2) then the consistent value
of employee performance (Y) is 0.383. While b = regression coefficient number, the
organizational culture variable bX1 is worth 0.756, which means that every addition of
1% organizational culture (X1), the employee performance will increase by 0.756. The
organizational environment variable bX2 is worth 0.125, which means that every addition
of 1% of the work environment (X2), the employee performance will increase by 0.125.
Table 23 Job Satisfaction Regression Analysis on Employee Performance
Coefficients
a
type
Unstandardized Coefficients
Standardized
Coefficients
t
Sig.
b
Std. Error
beta
1
(Constant)
1.607
.598
2.685
.009
Job Satisfaction
.589
.141
.427
4.174
.000
a. Dependent Variable: Employee Performance
Source: Primary data processed, Year 2019
Based on table 23, it is known that a = constant number of unstandardized
coefficients whose value is 1.607, this number is a constant number which means that if
there is no job satisfaction (Z) then the consistent value of employee performance (Y) is
1.607. While b = regression coefficient, job satisfaction variable bZ value is 0.589, which
means that for every additional 1% of job satisfaction (Z), employee performance will
increase by 0.589.
Eduvest – Journal of Universal Studies
Volume 1 Number 7, July 2021
543 http://eduvest.greenvest.co.id
Table 24 Regression Analysis of 2 Independent Variables on Employee Performance
through Job Satisfaction
Model
Unstandardized
Coefficients
Standardized
Coefficients
T
Sig.
B
Std. Error
Beta
1
(Constant)
2.238
.292
7.659
.000
Organizational
Culture through Job
Satisfaction
.093
.037
.535
2.489
.015
Work Environment
through Job
Satisfaction
.011
.037
.063
.295
.769
A. Dependent Variable: Employee
Performance
Source: Primary data processed, Year 2019
Based on table 24, it is known that a = constant number of unstandardized
coefficients whose value is 2,238, this number is a constant number which means that if
there is no organizational culture (X1), the work environment (X2) is mediated through
job satisfaction (Z), then the consistent value of employee performance (Y) is 2.238.
While b = regression coefficient, organizational culture x job satisfaction bX1Z is 0.093,
which means that for every 1% addition to organizational culture mediated by job
satisfaction (X1Z), employee performance will increase by 0.093. The work environment
variable x job satisfaction bX2Z has a value of 0.011 , which means that for every 1%
addition to the work environment mediated by job satisfaction (X2Z), employee
performance will increase by 0.011.
8. Hypothesis Test Results
Hypothesis testing using Multiple Linear Regression Analysis can then be
explained using Partial Test (t test) which aims to determine whether the independent
variable or independent variable (X) partially (alone) affects the dependent variable or
dependent variable (Z and Y). In this case a reference that can be used as a basis for
decision making, by looking at the significance value (Sig).
The basis for decision making in regression analysis is to look at the significance
value (Sig) of the SPSS output results are (1) if the significance value (Sig.) is less than
0.05 probability, it means that there is an influence of the independent variable (X) to the
dependent variable (Y) or the hypothesis is accepted; (2) On the other hand, if the
significance value (Sig.) is greater than the probability of 0.05, it means that there is no
effect of the independent variable (X) on the dependent variable (Y) or the hypothesis is
rejected.
To determine the effect of the independent variable (X) on the dependent variable
(Y) partially or through the mediation of the moderating variable (Z) in linear regression
analysis, it can be guided by the value of the coefficient of determination R Square or R²
contained in the SPSS output. From the data processing of the respondent's questionnaire
using the SPSS version 16 application for windows, through multiple linear regression
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 544
analysis which was analyzed by Partial Test (t test) and the value of the coefficient of
determination R Square, the following results were obtained:
Hypothesis 1 and 2 Testing
Hypothesis 1 and 2 were tested to determine the direct effect of organizational
culture (X1) and work environment (X2) on job satisfaction (Z). A recapitulation of the
results of the analysis is presented below. Based on table 4.25, the results show that the
organizational culture variable (X1) has a significance value (Sig.) 0.000 which is less
than the probability of 0.05 so that it can be concluded that the hypothesis / Ha is
accepted, which means that there is an influence between the organizational culture
variable (X1) on the variable job satisfaction (Z). The work environment variable (X2)
has a significance value (Sig.) 0.363 greater than probability 0.05 so it can be concluded
that the hypothesis / Ho is rejected, which means that there is no influence between the
work environment variable (X2) on the job satisfaction variable (Z).
Table 25 Coefficient of Determination of 2 Independent Variables on Job Satisfaction
Model Summary
Model
R
R Square
Adjusted R Square
Std. Error of the
Estimate
1
.672
a
.452
.437
.23433
a. Predictors: (Constant), Lingkungan Kerja, Budaya Organisasi
Source: Primary data processed, Year 2019
Based on table 25, from the output above, the coefficient of determination (R
Square or R²) is 0.452. This value means that the influence of 2 variables (organizational
culture and work environment) on the job satisfaction variable is 45.2%, while 54.8% job
satisfaction is influenced by other variables.
Hypothesis Testing 3 and 4
Hypothesis testing 3 and 4 was conducted to determine the direct effect of
organizational culture (X1) and work environment (X2) on employee performance (Y). A
recapitulation of the results of the analysis is presented below. Based on table 4.26, the
results show that the organizational culture variable (X1) has a significance value (Sig.)
0.00 less than 0.05 probability so that it can be concluded that the hypothesis / Ha is
accepted, which means that there is an influence between the organizational culture
variable (X1) on the variable employee performance (Y). The work environment variable
(X2) has a significance value (Sig.) of 0.412 greater than the probability of 0.05 so it can
be concluded that the hypothesis / Ho is rejected, which means that there is no influence
between the work environment variable (X2) on the employee performance variable (Y).
Table 26 Coefficient of Determination of 2 Independent Variables on Employee
Performance
Model Summary
Model
R
R Square
Adjusted R Square
Std. Error of the Estimate
1
.659
a
.434
.419
.32849
a. Predictors: (Constant), Work Environment, Culture Organization
Source: Primary data processed, Year 2019
Eduvest – Journal of Universal Studies
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545 http://eduvest.greenvest.co.id
Based on table 26, from the output above, the coefficient of determination (R
Square or R²) is 0.434. This value means that the influence of 2 variables (organizational
culture and work environment) on employee performance variables is 43.4%, while
56.6% employee performance is influenced by other variables.
Hypothesis Testing 5
Hypothesis 5 testing was conducted to determine the direct effect of job
satisfaction (Z) on employee performance (Y). A recapitulation of the results of the
analysis is presented below. Based on table 4.27 the results show that the job satisfaction
variable (Z) has a significance value (Sig.) 0.00 less than the probability 0.05 so it can be
concluded that the hypothesis / Ha is accepted, which means that there is an influence
between the job satisfaction variable (Z) on the performance variable employee (Y).
Table 27 Coefficient of Determination of Job Satisfaction on Employee Performance
Model Summary
Model
R
R Square
Adjusted R Square
Std. Error of the
Estimate
1
.427
a
.183
.172
.39210
a. Predictors: (Constant), Job Satisfaction
Source: Primary data processed, Year 2019
Based on table 27, from the output above, the coefficient of determination (R
Square or R²) is 0.183. This value means that the effect of job satisfaction on employee
performance variables is 18.3%, while 81.7% employee performance is influenced by
other factors such as 2 variables (organizational culture and work environment) of 43.4%
and the rest is influenced by another variable.
Hypothesis Testing 6 and 7
Hypothesis testing 6 and 7 was conducted to determine the indirect effect of
organizational culture (X1) and work environment (X2) on employee performance (Y)
through job satisfaction (Z). A recapitulation of the results of the analysis is presented
below.
Based on table 28, the results show that the organizational culture variable (X1)
through job satisfaction (Z) has a significance value (Sig.) of 0.015 which is less than the
probability of 0.05 so that it can be concluded that the hypothesis / Ha is accepted, which
means that there is an influence between the cultural variables organization (X1) on
employee performance variable (Y) through job satisfaction variable (Z). The work
environment variable (X2) has a significance value (Sig.) of 0.769 greater than the
probability of 0.05 so that it can be concluded that the hypothesis / Ho is rejected, which
means that there is no influence between the work environment variable (X2) on the
employee performance variable (Y) through job satisfaction variable (Z).
Table 28 Coefficient of Determination of 2 Independent Variables on Employee
Performance through Job Satisfaction
Model Summary
Model
R
R Square
Adjusted R Square
Std. Error of the
Estimate
1
.593
a
.352
.335
.35138
a. Predictors: (Constant), Work Environment through Job Satisfaction, Organizational
Culture through Job Satisfaction
Source: Primary data processed, Year 2019
Based on table 28, from the output above, the coefficient of determination (R
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 546
Square or R²) is 0.352. This value means that the influence of 2 variables (organizational
culture and work environment) moderated by job satisfaction on employee performance
variables is 35.2%, while 64.8% of employee performance is influenced by other factors
not examined.
Table 29 Correlation Coefficient (Effect) Between Variables
Direct
Not Direct
Total
X1
Ke Z = 0,583
0,000
0,583
Ke Y =0,578
Ke Y through Z =
0,583 X 0,427 = 0,248
0,826
X2
Ke Z = 0,114
0,000
0,114
Ke Y =0,105
Ke Y through Z =
0,114 X 0,427 = 0,048
0,153
Z
Ke Y =0,427
0,000
0,427
Then from the results of the research above, the following conclusions can be
drawn:
1. There is a direct significant positive effect between X1 and Z variables of 0.583.
2. X2 to Z is 0.114, which means X2 is only able to explain Z by 11.4%, which means
that there is no direct significant effect between X2 and Z.
3. There is a significant positive effect directly between the variables X1 on Y of 0.578.
4. X2 to Y is 0.105, which means X2 is only able to explain Y by 10.5%, which means
that there is no direct significant effect between X2 variables on Y.
5. There is a direct significant positive effect between variable Z on Y of 0.427.
6. There is an indirect positive effect between the X1 variable on Y which is mediated
by Z of 0.826.
7. X2 to Y mediated by Z is 0.153, which means X2 is only able to explain Y mediated
by Z by 15.3%, which means that there is no indirect significant effect between X2
and Y mediated by Z.
B. Discussion
In this section, a discussion of the research results presented above will be
presented.
1. The Direct Effect of Organizational Culture and Work Environment on Job
Satisfaction
From the results of the research above, it can be seen that organizational culture
has a direct influence on the job satisfaction of Pasuruan Pratama Tax Office employees.
This means that forming a good organizational culture can increase employee job
satisfaction. The results of this study support the research results of Widyanto Eko
Susetyo, Amiartuti Kusmaningtyas, and Hendro Tjahjono (2014) which state that
organizational culture variables have a significant influence on employee job satisfaction.
In this study, the work environment does not directly affect employee job
satisfaction. This means that the work environment is not the dominant element in
increasing employee job satisfaction. The results of this study contradict the results of
research by George Kafui Agbozo, Isaac Sakyi Owusu, Mabel A. Hoedoafia, and Yaw
Boateng Atakorah (2017) that the environment has a significant influence on employee
satisfaction. Based on this research, the work environment does not have a significant
effect on job satisfaction, it can mean that the current work environment is sufficient for
employees to achieve job satisfaction, or it can also mean that employee job satisfaction
that forms optimal performance is influenced by other factors such as compensation,
competence, motivation, organizational commitment, and leadership style of
organizational managers.
Eduvest – Journal of Universal Studies
Volume 1 Number 7, July 2021
547 http://eduvest.greenvest.co.id
2. Direct Influence of Organizational Culture and Work Environment on Employee
Performance
The results of the above study indicate that organizational culture directly has a
significant influence on employee job satisfaction at the Pasuruan Pratama Tax Service
Office. The results of this study support the results of research conducted by Fakhar
Shahzad (2014), which states that the overall results support that organizational culture
has a significant positive impact on employee performance. This opinion is also
reinforced by Muhammad Agung Baiquni and Apriatni Endang Prihatini (2016) who state
that organizational culture and work environment affect employee performance, either
partially or simultaneously. Gogy Bara Kharisma (2013) also states that organizational
culture and work environment affect employee performance, either partially or
simultaneously. Deni Sulistiawan, Sukisno S. Riadi, and Siti Maria (2017) argue that
organizational culture has a significant positive effect on employee performance, the
work environment has a significant positive effect on employee performance.
The work environment in this study does not directly show an effect on the
performance of the Pasuruan Pratama Tax Office employees. This means that the work
environment is not the dominant element in improving employee performance. The
results of this study contradict the results of research conducted by Khaled Al-Omari and
Haneen Okasheh (2017) which states that the work environment
Based on this study the work environment does not have a significant influence on
employee performance, this can mean that the current work environment is sufficient for
employees to achieve optimal employee performance, or it can also mean that optimal
employee performance is influenced by other factors related to the development of human
resources (HR) starting from the stages of employee recruitment, employee training and
development, appropriate competencies, adequate compensation, strong work motivation,
clear organizational commitment, and supportive leadership style of organizational
managers.
3. The Direct Effect of Job Satisfaction on Employee Performance
The results of the study above state that job satisfaction directly has a significant
effect on employee performance at the Pasuruan Pratama Tax Service Office. This means
that increased job satisfaction will have a positive impact on improving employee
performance. The results of this study support research conducted by Iwan Kurnia Wijaya
(2018) and Riski Damayanti, Agustina Hanafidan Afriyadi Cahyadi (2018) which states
that there is an effect of job satisfaction on employee performance.
4. Indirect Influence of Organizational Culture and Work Environment on
Employee Performance through Job Satisfaction
The results of the above study indicate that organizational culture indirectly has an
influence on employee performance through employee job satisfaction at the Pasuruan
Pratama Tax Service Office. This means that a good organizational culture through
increased job satisfaction will have a positive impact on improving employee
performance. The results of this study support research conducted by Widyanto Eko
Susetyo, Amiartuti Kusmaningtyas, and Hendro Tjahjono (2014) which states that
organizational culture and work environment variables have a significant influence on
employee job satisfaction. In addition, organizational culture and work environment
variables have also been shown to have a significant effect on employee performance.
Likewise, job satisfaction was also found to have a significant effect on employee
performance.
Surya Adhi Candra
The Influence Of Organizational Culture And Work Environment On Employee
Performance Through Job Satisfaction In Pratama Tax Service Office Pasuruan 548
CONCLUSSION
Based on the results of research on the influence of organizational culture and
work environment on employee performance through job satisfaction at the Pasuruan
Pratama Tax Service Office, it can be concluded that organizational culture directly has a
positive effect on job satisfaction. These results prove that the hypothesis H1 is accepted.
The work environment has no direct effect on job satisfaction. These results prove that
hypothesis H2 is rejected. Organizational culture directly affects employee performance.
These results prove that the hypothesis H3 is accepted. The work environment has no
direct effect on employee performance. These results prove that hypothesis H4 is
rejected. Job satisfaction directly has a significant effect on employee performance. These
results prove that the hypothesis H5 is accepted. Organizational culture affects employee
performance through job satisfaction. These results prove that hypothesis H6 is accepted.
The work environment has no effect on employee performance through job satisfaction.
These results prove that hypothesis H7 is rejected.
Referring to the results of the research above, it can be concluded that the results
of the analysis show that organizational culture variables directly affect job satisfaction
and employee performance and indirectly affect employee performance through job
satisfaction, while the work environment has no direct influence on job satisfaction and
performance employees and indirectly does not affect employee performance through job
satisfaction. Furthermore, job satisfaction directly affects the performance of employees
at the Pasuruan Pratama Tax Service Office.
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