Kompetensi, Penempatan, Dan Insentif Pegawai Serta Persepsi Kinerja Organisasi Pada Badan Pendapatan Daerah Provinsi: Bukti Dari Jawa Barat, Indonesia
DOI:
https://doi.org/10.37385/ah8qzb48Keywords:
kompetensi pegawai; kesesuaian orang–pekerjaan; gaji berbasis kinerja; kinerja organisasi; sektor publikAbstract
Badan pendapatan daerah bergantung pada tenaga kerjanya untuk mencapai target pajak, tetapi bukti tentang pengungkit sumber daya manusia yang berhubungan dengan kinerja organisasinya masih terbatas. Penelitian ini mengestimasi hubungan kompetensi, penempatan, dan insentif pegawai dengan persepsi kinerja organisasi di Badan Pendapatan Daerah Provinsi Jawa Barat. Survei potong lintang terhadap 163 pegawai negeri sipil dan pegawai pemerintah dengan perjanjian kerja dianalisis dengan pemodelan persamaan struktural kuadrat terkecil parsial (10,000 resampel bootstrap) dan analisis sensitivitas; catatan pendapatan 2019–2025 hanya menjadi konteks. Rerata konstruk sangat tinggi (4.33–4.53). Kompetensi (β = 0.383; interval kepercayaan 95% [0.189, 0.581]) dan insentif (β = 0.327; [0.136, 0.621]) berhubungan positif dengan persepsi kinerja organisasi (R² = 0.843), sedangkan penempatan (β = 0.284; [−0.005, 0.503]) berada pada batas dan turun menjadi 0.170 ketika indikator yang tumpang tindih dengan hasil dihapus. Faktor inflasi varians kolinearitas penuh (3.33–6.37) menunjukkan bias sumber umum tidak dapat disingkirkan. Kompetensi merupakan korelat paling kuat, insentif kedua, dan penempatan rapuh. Hasil ini menggambarkan persepsi, bukan realisasi penerimaan pajak atau efek kausal. Penelitian ini menghubungkan tiga pengungkit sumber daya manusia dengan kinerja organisasi, bukan kinerja individu, dan menguji sensitivitas setiap hubungan terhadap pilihan pengukuran dan estimasi.
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