PENGARUH PENEGAKAN DISIPLIN DAN SISTEM REWARD AND PUNISHMENT TERHADAP KEPATUHAN PEGAWAI DENGAN INTEGRITAS PEGAWAI SEBAGAI VARIABEL MEDIASI PADA PEGAWAI PANGKALAN SARANA OPERASI BEA CUKAI TIPE B KUPANG

Aditya Budi Sudarsono; Sri Rahayu; Rifda Fitrianty

doi:10.34127/jrlab.v15i2.2429

Authors

Aditya Budi Sudarsono STIE Mahardhika
Sri Rahayu STIE Mahardika
Rifda Fitrianty STIE Mahardika

DOI:

https://doi.org/10.34127/jrlab.v15i2.2429

Keywords:

Discipline Enforcement, Reward And Punishment, Employee Integrity, Employee Compliance

Abstract

This study aims to analyze the effects of discipline enforcement and the reward and punishment system on employee compliance, with employee integrity as a mediating variable among employees of Customs and Excise Forward Operating Base Type B Kupang. This study employed a quantitative approach using an explanatory research design. The population and sample consisted of 50 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 the reward and punishment system have positive and significant effects on employee integrity. Employee integrity and discipline enforcement also have positive and significant effects on employee compliance. However, the reward and punishment system does not have a significant direct effect on employee compliance. Employee integrity provides complementary partial mediation in the relationship between discipline enforcement and employee compliance and fully mediates the relationship between the reward and punishment system and employee compliance. The model explains 55.4% of the variance in employee compliance. These findings confirm that sustainable employee compliance is more effectively developed through stronger integrity, consistent discipline enforcement, and a fair and proportional reward and punishment system.

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