Jurnal Akuntansi Pajak dan Manajemen
Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen

Pengaruh Budaya Organisasi dan Komitmen Karyawan Terhadap Kinerja Pegawai di PT Lingkar Sakti Mas Banjarmasin

Kurniawan, Muhammad Aldo (Unknown)
Mardah, Siti (Unknown)
Amelia, Citra (Unknown)



Article Info

Publish Date
22 Sep 2025

Abstract

This study aims to analyze the influence of Organizational Culture and Employee Commitment on Employee Performance at PT Lingkar Sakti Mas Banjarmasin. The research employs a quantitative approach with 32 respondents, all of whom were selected using a saturated sampling technique. The data collection instrument was a Likert-scale questionnaire that had been tested for validity and reliability. Data were analyzed using multiple linear regression. The results show that the Organizational Culture variable (X1) has a significant effect on Employee Performance (Y), with a t value of 5.475 > t table 2.042 and a significance level of 0.000 < 0.05. In contrast, the Employee Commitment variable (X2) does not significantly affect Employee Performance, with a t value of 1.731 < t table 2.042 and a significance level of 0.094 > 0.05. The simultaneous test (F test) indicates that Organizational Culture and Employee Commitment jointly have a significant effect on Employee Performance, as shown by an F value of 19.710 > F table 3.328 and a significance level of 0.000 < 0.05. In conclusion, improving employee performance can be achieved through the implementation of a strong organizational culture supported by consistent and balanced employee commitment.

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Journal Info

Abbrev

tajam

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Pajak dan Manajemen (TAJAM) is a scientific journal published by Politeknik Sawunggalih Aji, registered under ISSN 3031-7010, and issued biannually in March and September. This journal serves as a platform for the publication of conceptual and empirical articles, including research ...