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All Journal JURNAL LENTERA BISNIS
Sudarsono, Aditya Budi
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PENEGAKAN DISIPLIN DAN SISTEM REWARD AND PUNISHMENT TERHADAP KEPATUHAN PEGAWAI DENGAN INTEGRITAS PEGAWAI SEBAGAI VARIABEL MEDIASI PADA PEGAWAI PANGKALAN SARANA OPERASI BEA CUKAI TIPE B KUPANG Sudarsono, Aditya Budi; Rahayu, Sri; Fitrianty, Rifda
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2429

Abstract

This study aims to analyze the effects of discipline enforcement and the reward and punishment system on employee compliance, with employee integrity as a mediating variable among employees of Customs and Excise Forward Operating Base Type B Kupang. This study employed a quantitative approach using an explanatory research design. The population and sample consisted of 50 employees selected through saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS. The results show that discipline enforcement and the reward and punishment system have positive and significant effects on employee integrity. Employee integrity and discipline enforcement also have positive and significant effects on employee compliance. However, the reward and punishment system does not have a significant direct effect on employee compliance. Employee integrity provides complementary partial mediation in the relationship between discipline enforcement and employee compliance and fully mediates the relationship between the reward and punishment system and employee compliance. The model explains 55.4% of the variance in employee compliance. These findings confirm that sustainable employee compliance is more effectively developed through stronger integrity, consistent discipline enforcement, and a fair and proportional reward and punishment system.
Co-Authors Fitrianty, Rifda SRI RAHAYU