Journal of Economic, Bussines and Accounting (COSTING)
Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting

THE EFFECT OF COMPETENCY, INTRINSIC MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT NATIONAL UNIVERSITY MEDIATED BY KEY PERFORMANCE INDICATOR (KPI) ASSESSMENT

Febriani, Dini (Unknown)
Efendi, Suryono (Unknown)
Sugiono, Edi (Unknown)



Article Info

Publish Date
15 Feb 2026

Abstract

This study aims to analyze the influence of competence, intrinsic motivation, and organizational culture on Key Performance Indicators (KPI) assessment and its implications for employee performance at Universitas Nasional. The results indicate that competence, intrinsic motivation, and organizational culture each have a positive and significant effect on KPI assessment. Furthermore, these three variables also positively and significantly affect employee performance. KPI assessment serves as an intervening variable that strengthens the relationship between competence, intrinsic motivation, and organizational culture with employee performance. The findings suggest that enhancing employees’ skills and knowledge, fostering intrinsic motivation, and implementing a positive organizational culture can improve KPI achievement, which in turn directly impacts employee performance. Therefore, human resource management focused on developing competence, strengthening intrinsic motivation, and creating a supportive organizational culture becomes a strategic factor in sustainably improving employee performance.

Copyrights © 2026






Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...