Journal of Economic, Bussines and Accounting (COSTING)
Vol. 9 No. 5 (2026): Journal of Economic, Bussines and Accounting (COSTING)

THE IMPACT OF JOB ROTATION AND WORK-FAMILY CONFLICT ON EMPLOYEE PERFORMANCE WITH EMOTIONAL INTELLIGENCE AS AN INTERVENING VARIABLE A STUDY ON SEMARANG TENGAH TAX OFFICE

Zulkifli Onny Sujatmiko (Universitas Semarang)
Indarto Indarto (Universitas Semarang)
Rohmini Indah Lestari (Universitas Semarang)



Article Info

Publish Date
05 Nov 2026

Abstract

This study aims to examine the effects of employee transfers and work–family conflict on employee performance, with emotional intelligence serving as a mediating variable at the Semarang Tengah Pratama Tax Office (KPP Pratama Semarang Tengah), Indonesia. This study employed a quantitative approach using a structured questionnaire survey. Data collection adopted a census approach targeting a population of 80 employees, of whom 76 respondents were included in the final analysis. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicate that employee transfers (β = 0.158; p = 0.292) and work–family conflict (β = 0.037; p = 0.638) have no statistically significant direct relationships with employee performance. In contrast, emotional intelligence is positively and significantly associated with employee performance (β = 0.590; p < 0.001). Employee transfers also exhibit a positive and significant relationship with emotional intelligence (β = 0.489; p < 0.001), whereas work–family conflict shows a positive but statistically insignificant relationship with emotional intelligence at the 5% significance level (β = 0.210; p = 0.089). Mediation analysis reveals that emotional intelligence significantly mediates the relationship between employee transfers and employee performance (β = 0.289; p = 0.005), but does not significantly mediate the relationship between work–family conflict and employee performance (β = 0.124; p = 0.175). This study highlights the importance of emotional intelligence as a personal factor explaining the indirect relationship between employee transfers and employee performance. These findings provide empirical insights into the application of Social Cognitive Theory in public-sector human resource management and underscore the importance of developing emotional competencies to support employee transfer policies.  

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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. ...