PENGARUH PENEGAK DISIPLIN DAN SISTEM REWARD AND PUNISHMENT TERHADAP KEPATUHAN PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA SUB UNSUR AUDIT KANWIL BEA DAN CUKAI JAWA TIMUR I

Yan Muhtadi Arba; Sri Rahayu; Rifda Fitrianty

doi:10.34127/jrlab.v15i2.2420

Authors

Yan Muhtadi Arba STIE Mahardhika
Sri Rahayu STIE Mahardika
Rifda Fitrianty STIE Mahardika

DOI:

https://doi.org/10.34127/jrlab.v15i2.2420

Keywords:

Discipline Enforcement, Reward And Punishment, Job Satisfaction, Employee Compliance

Abstract

This study aims to analyze the effects of discipline enforcement and reward and punishment systems on employee compliance, with job satisfaction as a mediating variable among employees of the Audit Sub-Element at customs and excise regional office I of east java. This study employed a quantitative approach using a survey method. The population and sample consisted of 41 employees selected through saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling with SmartPLS. The results show that discipline enforcement and reward and punishment systems have positive and significant effects on job satisfaction. Job satisfaction has a positive and significant effect on employee compliance and represents the strongest direct effect in the research model. In contrast, discipline enforcement and reward and punishment systems do not have significant direct effects on employee compliance. Job satisfaction fully mediates the effects of discipline enforcement and reward and punishment systems on employee compliance. These findings indicate that employee compliance can be more effectively strengthened through fair, transparent, and consistent discipline enforcement and reward and punishment systems that improve job satisfaction.

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