ANALISIS PENGARUH JOB STRESS, JOB SATISFACTION TERHADAP JOB PERFORMANCE PEGAWAI DIREKTORAT JENDERAL PAJAK
Keywords:
Keseimbangan kerja-hidup, Stres kerja, Kepuasan kerja, K burnout, Kinerja kerja, Sektor publik
Abstract
Penelitian ini bertujuan untuk mengkaji beberapa faktor yang memengaruhi kinerja pegawai pada Direktorat Jenderal Pajak, yang telah diuraikan dalam rumusan masalah sebelumnya. Tujuan pertama adalah menganalisis bagaimana Job Stress, Job Satisfaction berkontribusi terhadap Job Performance. Penelitian ini menganalisis hubungan antara job stress, job satisfaction, dan job performance pada pegawai Direktorat Jenderal Pajak, dengan model yang dikembangkan dari studi sebelumnya. Populasi penelitian adalah seluruh pegawai DJP, dengan sampel minimum 400 orang, ditentukan melalui metode Yamane dan tabel Krejcie. Pengujian model dilakukan menggunakan Structural Equation Modelling (SEM) dengan Lisrel versi 8.8, yang dipilih karena kemampuannya dalam menguji hubungan kompleks antar variabel dan variabel mediasi. Setelah model memenuhi persyaratan goodness of fit dan kuesioner dinyatakan valid, pengujian hipotesis dilakukan dengan membandingkan nilai koefisien jalur dan t-value terhadap t-table. Hasil penelitian menunjukkan bahwa job stress dan job satisfaction berpengaruh signifikan terhadap job performance pegawai Direktorat Jenderal Pajak. Meskipun awalnya diperkirakan job stress berdampak negatif, ternyata memiliki pengaruh positif, di mana tingkat stres kerja yang tepat dapat memotivasi pegawai untuk meningkatkan kinerja. Penting bagi manajemen untuk menjaga stres pada level yang mendorong produktivitas tanpa menyebabkan kelelahan. Selain itu, job satisfaction juga terbukti meningkatkan kinerja, menekankan pentingnya lingkungan kerja yang kondusif, dengan insentif seperti peningkatan gaji, pengembangan karier, dan penghargaan, yang dapat meningkatkan kenyamanan kerja dan kinerja organisasi.
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Bellmann, L., & Hübler, O. (2020). Working from home, job satisfaction and work–life balance – robust or heterogeneous links? International Journal of Manpower, 42(3), 424–441. https://doi.org/10.1108/IJM-10-2019-0458
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Buil, I., Martínez, E., & Matute, J. (2019). Transformational leadership and employee performance: The role of identification, engagement and proactive personality. International Journal of Hospitality Management, 77, 64–75. https://doi.org/10.1016/j.ijhm.2018.06.014
Cain, L., Busser, J., & Kang, H. J. (Annette). (2018). Executive chefs’ calling: effect on engagement, work-life balance and life satisfaction. International Journal of Contemporary Hospitality Management, 30(5), 2287–2307. https://doi.org/10.1108/IJCHM-02-2017-0105
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Davidescu, A. A. M., Apostu, S. A., Paul, A., & Casuneanu, I. (2020). Work flexibility, job satisfaction, and job performance among romanian employees-Implications for sustainable human resource management. Sustainability (Switzerland), 12(15). https://doi.org/10.3390/su12156086
de Menezes, L. M., & Kelliher, C. (2011). Flexible working and performance: A systematic review of the evidence for a business case. International Journal of Management Reviews, 13(4), 452–474. https://doi.org/10.1111/j.1468-2370.2011.00301.x
Direktorat Jenderal Pajak (2021). Laporan Tahunan Direktorat Jenderal Pajak Tahun 2020. Jakarta
Direktorat Jenderal Pajak (2022). Laporan Tahunan Direktorat Jenderal Pajak Tahun 2021. Jakarta
Eliyana, A., Ma’arif, S., & Muzakki. (2019). Job satisfaction and organizational commitment effect in the transformational leadership towards employee performance. European Research on Management and Business Economics, 25(3), 144–150. https://doi.org/10.1016/j.iedeen.2019.05.001
Feng, Z., & Savani, K. (2020). Covid-19 created a gender gap in perceived work productivity and job satisfaction: implications for dual-career parents working from home. Gender in Management, 35(7–8), 719–736. https://doi.org/10.1108/GM-07-2020-0202
Golden, T. D., Veiga, J. F., & Dino, R. N. (2008). the impact of professional isolation on teleworker job performance and turnover intentions: does time spent teleworking, interacting face-to-face, or having access to communication-enhancing technology matter? Journal of Applied Psychology, 93(6), 1412–1421. https://doi.org/10.1037/a0012722
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Haider, S., Jabeen, S., & Ahmad, J. (2018). Moderated mediation between work life balance and employee job performance: The role of psychological wellbeing and satisfaction with coworkers. Revista de Psicologia Del Trabajo y de Las Organizaciones, 34(1), 29–37. https://doi.org/10.5093/jwop2018a4
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., Black, W. C., & Anderson, R. E. (2019). Multivariate Data Analysis (Eighth). Cengage Learning EMEA.
Hakanen, J. J., Schaufeli, W. B., & Ahola, K. (2008). The job demands-resources model: A three-year cross-lagged study of burnout, depression, commitment, and work engagement. Work and Stress, 22(3), 224–241. https://doi.org/10.1080/02678370802379432
Hasan, T., Jawaad, M., & Butt, I. (2021). The influence of person–job fit, work–life balance, and work conditions on organizational commitment: Investigating the mediation of job satisfaction in the private sector of the emerging market. Sustainability (Switzerland), 13(12). https://doi.org/10.3390/su13126622
Hofmann, V., & Stokburger-Sauer, N. E. (2017). The impact of emotional labor on employees’ work-life balance perception and commitment: A study in the hospitality industry. International Journal of Hospitality Management, 65, 47–58. https://doi.org/10.1016/j.ijhm.2017.06.003
Irawanto, D. W., Novianti, K. R., & Roz, K. (2021). Work from home: Measuring satisfaction between work–life balance and work stress during the covid-19 pandemic in indonesia. Economies, 9(3). https://doi.org/10.3390/economies9030096
Irfan, M., Khalid, R. A., Kaka Khel, S. S. U. H., Maqsoom, A., & Sherani, I. K. (2021). Impact of work–life balance with the role of organizational support and job burnout on project performance. Engineering, Construction and Architectural Management. https://doi.org/10.1108/ECAM-04-2021-0316
Johari, J., Yean Tan, F., & Tjik Zulkarnain, Z. I. (2018). Autonomy, workload, work-life balance and job performance among teachers. International Journal of Educational Management, 32(1), 107–120. https://doi.org/10.1108/IJEM-10-2016-0226
Judge, T. A., Thoresen, C. J., Bono, J. E., & Patton, G. K. (2001). The job satisfaction–job performance relationship: A qualitative and quantitative review. Psychological bulletin, 127(3), 376.
Karatepe, O. M. (2013). High-performance work practices and hotel employee performance: The mediation of work engagement. International Journal of Hospitality Management, 32(1), 132–140. https://doi.org/10.1016/j.ijhm.2012.05.003
Kawada, T., & Otsuka, T. (2011). Relationship between job stress, occupational position and job satisfaction using a brief job stress questionnaire (BJSQ). Work, 40(4), 393–399. https://doi.org/10.3233/WOR-2011-1251
Kelly, M., Soles, R., Garcia, E., & Kundu, I. (2020). Job stress, burnout, work-life balance, well-being, and job satisfaction among pathology residents and fellows. American Journal of Clinical Pathology, 153(4), 449–469. https://doi.org/10.1093/ajcp/aqaa013
Kollmann, T., Stöckmann, C., Kensbock, J. M., & Peschl, A. (2020). What satisfies younger versus older employees, and why? An aging perspective on equity theory to explain interactive effects of employee age, monetary rewards, and task contributions on job satisfaction. Human Resource Management, 59(1), 101–115. https://doi.org/10.1002/hrm.21981
Koo, B., Yu, J., Chua, B. L., Lee, S., & Han, H. (2020). Relationships among emotional and material rewards, job satisfaction, burnout, affective commitment, job performance, and turnover intention in the hotel industry. Journal of Quality Assurance in Hospitality and Tourism, 21(4), 371–401. https://doi.org/10.1080/1528008X.2019.1663572
Lai, F. Y., Tang, H. C., Lu, S. C., Lee, Y. C., & Lin, C. C. (2020). Transformational leadership and job performance: the mediating role of work engagement. SAGE Open, 10(1). https://doi.org/10.1177/2158244019899085
Llorens, S., Bakker, A. B., Schaufeli, W., & Salanova, M. (2006). Testing the robustness of the job demands-resources model. International Journal of Stress Management, 13(3), 378–391. https://doi.org/10.1037/1072-5245.13.3.378
Malhotra, N. K. S. D., & Dash, S. (2016). Marketing research an applied orientation (seventh).
Manzoor, F., Wei, L., Nurunnabi, M., Subhan, Q. A., Shah, S. I. A., & Fallatah, S. (2019). The impact of transformational leadership on job performance and CSR as mediator in SMEs. Sustainability (Switzerland), 11(2). https://doi.org/10.3390/su11020436
Mihalca, L., Irimias, T., & Brendea, G. (2021). Teleworking during the covid-19 pandemic: determining factors of perceived work productivity, job performance, and satisfaction. Amfiteatru Economic, 23(58), 620–636. https://doi.org/10.24818/EA/2021/58/620
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2024-11-01
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