Zulkifli Onny Sujatmiko
Universitas Semarang

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THE IMPACT OF JOB ROTATION AND WORK-FAMILY CONFLICT ON EMPLOYEE PERFORMANCE WITH EMOTIONAL INTELLIGENCE AS AN INTERVENING VARIABLE A STUDY ON SEMARANG TENGAH TAX OFFICE Zulkifli Onny Sujatmiko; Indarto Indarto; Rohmini Indah Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 5 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/e6r28d45

Abstract

This study aims to examine the effects of employee transfers and work–family conflict on employee performance, with emotional intelligence serving as a mediating variable at the Semarang Tengah Pratama Tax Office (KPP Pratama Semarang Tengah), Indonesia. This study employed a quantitative approach using a structured questionnaire survey. Data collection adopted a census approach targeting a population of 80 employees, of whom 76 respondents were included in the final analysis. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicate that employee transfers (β = 0.158; p = 0.292) and work–family conflict (β = 0.037; p = 0.638) have no statistically significant direct relationships with employee performance. In contrast, emotional intelligence is positively and significantly associated with employee performance (β = 0.590; p < 0.001). Employee transfers also exhibit a positive and significant relationship with emotional intelligence (β = 0.489; p < 0.001), whereas work–family conflict shows a positive but statistically insignificant relationship with emotional intelligence at the 5% significance level (β = 0.210; p = 0.089). Mediation analysis reveals that emotional intelligence significantly mediates the relationship between employee transfers and employee performance (β = 0.289; p = 0.005), but does not significantly mediate the relationship between work–family conflict and employee performance (β = 0.124; p = 0.175). This study highlights the importance of emotional intelligence as a personal factor explaining the indirect relationship between employee transfers and employee performance. These findings provide empirical insights into the application of Social Cognitive Theory in public-sector human resource management and underscore the importance of developing emotional competencies to support employee transfer policies.