This study aims to analyze the influence of competence, work attitude, and incentives on employee performance at the North Labuhanbatu Regency Education Office. The research method used a quantitative approach with a questionnaire distributed to 100 respondents. The results of regression analysis show that competence, work attitude, and incentives have a positive and significant influence on employee performance, both partially and simultaneously. Competence has the greatest influence, followed by incentives and work attitudes. The value of the determination coefficient (R²) of 67.8% indicates that these variables explain most of the variations in employee performance. This research suggests the importance of increasing competence, incentives, and positive work attitudes to support optimal employee performance.
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