PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI DI LINGKUNGAN KANWIL DJP BENGKULU DAN LAMPUNG DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI

Putera, Yoga Arya (2025) PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI DI LINGKUNGAN KANWIL DJP BENGKULU DAN LAMPUNG DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh kepemimpinan dan motivasi terhadap kinerja pegawai serta peran moderasi budaya organisasi dalam pengaruh kepemimpinan dan motivasi terhadap kinerja pegawai di lingkungan Kantor Wilayah Direktorat Jenderal Pajak Bengkulu dan Lampung. Penelitian ini menggunakan metodologi kuantitatif dengan mengumpulkan data primer melalui kuesioner. Terdapat 171 responden pegawai yang berasal dari semua unit kerja vertikal di lingkungan Kantor Wilayah Direktorat Jenderal Pajak Bengkulu dan Lampung. Metode analisis data yang digunakan dalam penelitian ini adalah analisis Structural Equation Model (SEM) dengan menggunakan aplikasi SmartPLS 4. Hasil penelitian ini menunjukkan bahwa kepemimpinan berpengaruh positif dan tidak signifikan terhadap kinerja pegawai, sedangkan motivasi berpengaruh positif dan signifikan terhadap kinerja pegawai. Kemudian, budaya organisasi tidak mampu memperkuat pengaruh kepemimpinan dan motivasi terhadap kinerja pegawai. Dari penelitian ini dapat disimpulkan bahwa faktor internal seperti motivasi memiliki pengaruh yang lebih signifikan terhadap kinerja pegawai dibandingkan faktor eksternal seperti kepemimpinan. Penelitian ini diharapkan dapat memberikan kontribusi sebagai referensi bagi Direktorat Jenderal Pajak dalam proses peningkatan kinerja pegawai. Kata kunci: kinerja pegawai, kepemimpinan, motivasi, budaya organisasi Abstract This research aims to examine the influence of leadership and motivation on employee performance, as well as the moderating role of organizational culture in the influence of leadership and motivation on employee performance within the Regional Office of the Directorate General of Taxes for Bengkulu and Lampung. This research uses a quantitative methodology by collecting primary data through questionnaires. There were 171 employee respondents from all vertical work units within the Regional Office of the Directorate General of Taxes for Bengkulu and Lampung. The data analysis method used in this research is Structural Equation Model (SEM) analysis using the SmartPLS 4 application. The results of this study indicate that leadership has a positive and insignificant effect on employee performance, while motivation has a positive and significant effect on employee performance. 1 Furthermore, organizational culture was unable to strengthen the influence of leadership and motivation on employee performance. From this research, it can be concluded that internal factors such as motivation have a more significant influence on employee performance compared to external factors such as leadership. This research is expected to contribute as a reference for the Directorate General of Taxes in the process of improving employee performance. Keywords: employee performance, leadership, motivation, organizational culture

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