Analysis Of Competence And Work Discipline On Employee Performance With Job Satisfaction As A Mediating Variable At The Regional Office Directorate General Of Treasury North Sumatra Province
Abstract
Employee performance is a strategic factor in supporting the effectiveness of government tasks, especially in vertical agencies of the Ministry of Finance such as the Regional Office of the Directorate General of Treasury (Kanwil DJPb) of North Sumatra Province. This study aims to analyze the effect of competence and work discipline on employee performance with job satisfaction as a mediating variable. This study uses a quantitative approach with a survey method. The population in this study was all 70 employees of the Regional Office of the Directorate General of Treasury in North Sumatra Province, with a saturated sample technique used for sampling. Primary data were collected through questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the help of the SmartPLS application. The results showed that competence and work discipline had a positive and significant effect on employee performance. In addition, competence and work discipline also had a positive and significant effect on job satisfaction. Job satisfaction was found to have a positive and significant effect on employee performance and acted as a mediating variable in the relationship between competence and employee performance, as well as between work discipline and employee performance. The coefficient of determination showed that competence and work discipline were able to explain 53.8% of the variation in job satisfaction, while competence, work discipline, and job satisfaction were able to explain 63.4% of the variation in employee performance. The results of this study imply that improving competence, enforcing consistent work discipline, and managing job satisfaction in a sustainable manner are important factors in improving employee performance in the North Sumatra Provincial Office of the Directorate General of Taxes.Downloads
Copyright (c) 2026 Ellisa Fitriani, Sri Rahayu, Mesra B
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the Jurnal Fokus Manajemen (JFM) agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Jurnal Fokus Manajemen (JFM) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material
for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
