This quantitative study assesses the influence of Perceived Organizational Support (POS) and Employee Competence on Employee Performance at CV Bumi Karsa Mandiri. Using a census method on 40 employees, Likert-scale questionnaire data were processed using the Successive Interval Method (MSI) and multiple linear regression analysis through SPSS 27. The statistical test results show that POS and Employee Competence together have a significant impact on Employee Performance (F_calculated > F_table, p<0.05) with a contribution (R^2) of 68.4%. Partially, POS (t=3.412; p=0.0015) and Employee Competence (t=4.125; p=0.0002) are proven to each have a positive and significant effect on performance.
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