Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi

Pengaruh Kepemimpinan dan Disiplin Kerja terhadap Kinerja Pegawai Dinas Ketahanan Pangan dan Perikanan Kabupaten Bandung

Shevia Melati (Sekolah Tinggi Ilmu Ekonomi STAN IM)
Evan Jaelani (Sekolah Tinggi Ilmu Ekonomi STAN IM)



Article Info

Publish Date
26 Jun 2026

Abstract

This study aims to analyze the influence of leadership and work discipline on employee performance and to determine the extent to which these variables contribute to improving organizational performance. Employee performance is an essential factor in achieving organizational goals, particularly in government institutions that require high levels of productivity, professionalism, and service quality. The study employed a quantitative method with a descriptive correlational approach involving 45 employees selected through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, and normality tests, followed by multiple linear regression, t-test, F-test, and coefficient of determination analyses. The findings reveal that both leadership and work discipline have positive and significant effects on employee performance, both partially and simultaneously. Effective leadership encourages employees to perform their duties responsibly, while strong work discipline supports consistency, punctuality, and adherence to organizational regulations. The coefficient of determination indicates that these two variables explain a substantial proportion of the variation in employee performance, although other factors beyond the scope of this study also contribute. The results imply that strengthening leadership quality and fostering a disciplined work culture are strategic efforts to improve employee productivity, effectiveness, and professionalism. Therefore, organizations are encouraged to continuously develop leadership competencies and reinforce work discipline to achieve sustainable organizational performance.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...