Pengaruh Flexible Working Arrangement, Motivasi, dan Lingkungan Kerja terhadap Kepuasan Kerja serta Dampaknya pada Kinerja Pegawai Direktorat Jenderal Perbendaharaan

Shohibul Umam (Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta)
Indira Santi Kertabudi (Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta)

JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Vol. 13 No. 1: Maret 2026

This research was conducted with the aim of analyzing and evaluating the influence of flexible working arrangements (FWA), motivation, and work environment on job satisfaction and its impact on employee performance at the Directorate General of Treasury. The research method used is quantitative, using questionnaires as a tool for data collection. Data analysis was conducted using Structural Equation Modeling (SEM) with SmartPLS 4.0. The sample for this research consisted of 192 respondents. The results of the research indicate that FWA significantly influences job satisfaction with a t-statistic of 4.386 > 1.96. Motivation significantly influences job satisfaction with a t-statistic of 4.071 > 1.96. The work environment significantly influences job satisfaction with a t-statistic of 4.549> 1.96. FWA significantly influences employee performance with a t-statistic of 4.056 > 1.96. Motivation significantly influences employee performance with a t-statistic of 2.673 > 1.96. The work environment significantly influences employee performance with a t-statistic of 3.670 > 1.96. Job satisfaction significantly influences employee performance with a t-statistic of 3.900 > 1.96. Indirectly, FWA significantly influences employee performance through job satisfaction with a t-statistic of 2.913 > 1.96. Motivation significantly influences employee performance through job satisfaction with a t-statistic of 2.740 > 1.96. The work environment significantly influences employee performance through job satisfaction with a t-statistic of 2.958 > 1.96.