IJRR

International Journal of Research and Review

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Research Paper

Year: 2022 | Month: December | Volume: 9 | Issue: 12 | Pages: 598-608

DOI: https://doi.org/10.52403/ijrr.20221269

The Impact of Flexitime and Physical Work Environment on Performance with Job Satisfaction as Mediation Variable at Kantor Pelayanan Pajak Madya Medan

Darwin Mika Gultom1, Yeni Absah2, Sukaria Sinulingga3

1,2,3Faculty Economics and Business Universitas Sumatera Utara, Medan, Indonesia

Corresponding Author: Darwin Mika Gultom

ABSTRACT

KPP Madya Medan's tax office performance for the last 5 years is still not satisfactory. This is inseparable from employee performance which is influenced by flexibility, physical work environment, and job satisfaction. This study aims to analyze the effect of flexitime and physical work environment on employee satisfaction and its impact on employee performance. The population of this research is the employees of KPP Madya Medan with a total sample of 120 people. Data analysis using Structural Equation Modeling (SEM) using the SmartPLS 4.0 application. The results showed that: (1) Flexitime has a positive and significant effect on job satisfaction, (2) Physical work environment has a positive and significant effect on job satisfaction, (3) Flexitime has a positive and insignificant effect on employee performance, (4) Physical work environment has a positive and insignificant effect on employee performance, (5) Satisfaction has a positive and significant effect on employee performance, (6) Flexitime has a positive and insignificant effect on employee performance through job satisfaction, and (7) Physical work environment positive and insignificant effect on performance through job satisfaction at the Kantor Pelayanan Pajak Madya Medan.

Keywords: Flexitime, Physical Work Environment, Job Satisfaction, Employee’s Performance

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