The Influence of Performance Assessment System and Self-Efficacy on Organizational Performance with Work Motivation as an Intervening Variable

A Study at the Malang Raya Primary Tax Service Office

Penulis

  • Rizki Yudi Prakoso Widyagama University of Malang
  • Muryati Muryati Widyagama University of Malang
  • Muchlis Mas'ud Widyagama University of Malang

DOI:

https://doi.org/10.55606/bijmt.v5i2.4424

Kata Kunci:

Performance Assessment System, Self-Efficacy, Work Motivation, Organizational Performance

Abstrak

The purpose of this study is to analyze and empirically test the effect of performance appraisal system and self-efficacy on organizational performance with work motivation as an intervening variable. This study was designed to test and explain the causal relationship between variables, both directly and indirectly. The population in this study were all account representatives at the Malang Raya Pratama Tax Service Office with a total of 120 people. The determination of the number of samples for this study used the Slovin formula, which was 92 people. The determination of sampling was based on proportionate random sampling. The inferential statistical method used to analyze this study was Partial Least Square and using SmartPLS version 4. The results showed that the performance appraisal system was unable to play a role in improving organizational performance. Self-efficacy was able to play a role in improving organizational performance. Work motivation was able to play a role in improving organizational performance. The performance appraisal system was able to play a role in improving work motivation. Self-efficacy was able to play a role in improving work motivation. Work motivation was able to mediate the relationship between the performance appraisal system and organizational performance. Work motivation can mediate the relationship between self-efficacy and organizational performance.

 

Referensi

[1.] Abdillah, N. S., Aryani, S., and Rini, Y. P., "Pengaruh Penilaian Kinerja dan Beban Kerja Terhadap Kinerja Pegawai dengan Motivasi sebagai Variabel Mediasi pada Direktorat SITP," Jurnal Ilmu Sosial dan Pendidikan (JISIP), vol. 6, no. 2, Mar. 2022.

[2.] Adhari, I. Z., Optimalisasi Kinerja Karyawan Menggunakan Pendekatan Knowledge Management & Motivasi Kerja. Pasuruan: Qiara Media, 2020.

[3.] Afandi, P., Manajemen Sumber Daya Manusia: Teori, Konsep dan Indikator, Cet. 1. Riau: Zanafa Publishing, 2016.

[4.] Aguinis, H., Performance Management, 5th ed. New York: Routledge, 2019.

[5.] Alwisol, Psikologi Kepribadian. Malang: Universitas Muhammadiyah Malang Press, 2016.

[6.] Amabile, T. M., and Kramer, S. J., The Progress Principle: Using Small Wins to Ignite Joy, Engagement, and Creativity at Work. Boston: Harvard Business Review Press, 2011.

[7.] Ambarita, P. R. L., Hanafi, A., and Yuliani, "The Influence of Self-Efficacy and Work Environment on Employee Performance: Empirical Study on PT Sarana Indoguna Lestari Surabaya," Open Journal of Business and Management, vol. 10, pp. 263–280, 2022.

[8.] Amri, Z., Bimbingan dan Konseling Industri, Cet. 1. Pekanbaru, 2015.

[9.] Arikunto, S., Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineka Cipta, 2019.

[10.] Azahiroh, H., "Pengaruh Kompensasi dan Self Efficacy terhadap Kinerja dengan Motivasi sebagai Variabel Intervening: pada Pegawai Sekretariat DPRD Kabupaten Malang," Jurnal Ekonomi, Keuangan & Bisnis Syariah, vol. 6, no. 5, pp. 4980–4996, 2024.

[11.] Bandura, A., "Self-efficacy," in Encyclopedia of Human Behavior, V. S. Ramachaudran, Ed. San Diego: Academic Press, vol. 4, pp. 71–81, 1994.

[12.] Bandura, A., Self-efficacy: The Exercise of Control. New York: W. H. Freeman and Company, 1997.

[13.] Bandura, A., Social Foundations of Thought and Action: A Social Cognitive Theory. Englewood Cliffs, NJ: Prentice-Hall, 1986.

[14.] Bangun, W., Manajemen Sumber Daya Manusia. Jakarta: Erlangga, 2012.

[15.] Baron, R. A., and Byrne, D., Psikologi Sosial, Terj. Jakarta: Erlangga, 2003.

[16.] Baron, R. M., and Kenny, D. A., "The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations," Journal of Personality and Social Psychology, vol. 51, no. 6, pp. 1173–1182, 1986.

[17.] Bass, B. M., Leadership and Performance Beyond Expectations. New York: Free Press, 1985.

[18.] Brown, T. G., Seraganian, P., Tremblay, J., and Annis, H., "Process and Outcome Changes with Relapse Prevention versus 12-Step Aftercare Programs for Substance Abusers," Addiction, vol. 97, no. 6, pp. 677–689, 2002.

[19.] Butali, P., and Njoroge, D., "Effect of Performance Appraisal on Organizational Performance," International Journal of Science and Research (IJSR), vol. 7, no. 9, pp. 685–690, 2018.

[20.] Campbell, J. P., McCloy, R. A., Oppler, S. H., and Sager, C. E., "A Theory of Performance," in Personnel Selection in Organizations, N. Schmitt and W. C. Borman, Eds. San Francisco: Jossey-Bass, pp. 35–70, 1993.

[21.] Chakroborty, M., and Guha, S., "Effect of Self Efficacy on Organizational Productivity: A Reliability Study," International Journal of Advanced Research (IJAR), vol. 11, no. 7, pp. 830–837, 2023.

[22.] Colquitt, J. A., "On the Dimensionality of Organizational Justice: A Meta-analysis of 25 Years of Empirical Research," Journal of Applied Psychology, vol. 86, no. 3, pp. 386–405, 2001.

[23.] Daft, R. L., Organization Theory and Design, 10th ed. Mason, OH: South-Western Cengage Learning, 2010.

[24.] DeNisi, A. S., and Pritchard, R. D., "Performance Appraisal, Performance Management, and Improving Individual Performance: A Motivational Framework," Journal of Personal and Human Resources Management, vol. 25, no. 2, pp. 253–277, 2006.

[25.] Dessler, G., Manajemen Sumber Daya Manusia, Terj. ed. 9. Jakarta: Indeks Kelompok Gramedia, 2017.

[26.] Dharliana, Misbak, and Wibowo, S. N., "The Influence of Performance Appraisal and Compensation on Work Motivation," Sean Institute, Jurnal Ekonomi, vol. 12, no. 1, pp. 1356–1363, 2023.

[27.] Duncan, R. B., "What is the Right Organization Structure? Decision Rule for Choosing Structure," Organizational Dynamics, vol. 7, no. 3, pp. 42–59, 1995.

[28.] Dwiyanto, A., et al., Reformasi Birokrasi Publik di Indonesia. Yogyakarta: Gadjah Mada University Press, 2006.

[29.] Evi, N., and Tine, Y., "The Influence of Organizational Culture, Work Motivation, Transformational Leadership on Employee Performance and the Implication on Organizational Performance," JRSSEM, vol. 1, no. 11, pp. 1830–1850, 2022.

[30.] Fahmi, I., Perilaku Organisasi: Teori, Aplikasi, dan Kasus, Cet. 2. Bandung: Alfabeta, 2013.

[31.] Faisal, S., Pengumpulan dan Analisis Data dalam Penelitian Kualitatif. Jakarta: Grafindo Persada, 2010.

[32.] Farin, P. M., Akwari, W. A. K., Ededem, E. E., and William, B. W., "Performance Appraisal and Organizational Performance," IIARD: International Journal of Economics and Business Management, vol. 9, no. 1, pp. 100–105, 2023.

[33.] Ghozali, I., and Latan, H., Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0. Semarang: Universitas Diponegoro, 2015.

[34.] Ghozali, I., Structural Equation Modeling: Metode Alternatif dengan Partial Least Square (PLS), ed. 4. Semarang: Badan Penerbit Universitas Diponegoro, 2014.

[35.] Ghufron, M., and Risnawati, N. R., Teori-teori Psikologi. Yogyakarta: Ar-Ruzz Media, 2014.

[36.] Gist, M. E., and Mitchell, T. R., "Self-efficacy: A Theoretical Analysis of Its Determinants and Malleability," Academy of Management Review, vol. 17, no. 2, pp. 183–211, 1992.

[37.] Hackman, J. R., and Oldham, G. R., "Motivation Through the Design of Work: Test of a Theory," Organizational Behavior and Human Performance, vol. 16, no. 2, pp. 250–279, 1976.

[38.] Hair, J. F., Hult, G. T. M., Ringle, C. M., and Sarstedt, M., A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 2nd ed. Thousand Oaks, CA: Sage Publications, 2017.

[39.] Hair, J. F., Risher, J. J., Sarstedt, M., and Ringle, C. M., "When to Use and How to Report the Results of PLS-SEM," European Business Review, vol. 31, no. 1, pp. 2–24, 2019.

[40.] Handayani, R. I., "Sistem Pendukung Keputusan Pemilihan Karyawan Berprestasi dengan Metode Profile Matching pada PT. Sarana Inti Persada (SIP)," Pilar Nusa Mandiri, vol. 13, no. 1, pp. 28–34, 2017.

[41.] Hasibuan, M. S. P., Manajemen Sumber Daya Manusia, ed. revisi. Jakarta: Bumi Aksara, 2018.

[42.] Henseler, J., Ringle, C. M., and Sarstedt, M., "A New Criterion for Assessing Discriminant Validity in Variance-based Structural Equation Modeling," Journal of the Academy of Marketing Science, vol. 43, no. 1, pp. 115–135, 2015.

[43.] Herzberg, F., Mausner, B., and Snyderman, B. B., The Motivation to Work. New York: John Wiley & Sons, 1959.

[44.] Herzberg, F., Motivation to Work, 1st ed. New York: Routledge, 1993.

[45.] Imran, Peran Penilaian Kinerja dan Beban Kerja dalam Meningkatkan Kinerja SDM: Motivasi sebagai Variabel Intervening di Polres Cirebon Kota, Tesis, Unissula, 2024.

[46.] Indrayani, H., Manajemen SDM Terintegrasi. Pekanbaru: Suska Press, 2013.

[47.] Ivancevich, J. M., Konopaske, R., and Matteson, M. T., Organizational Behavior and Management, 10th ed. New York: McGraw-Hill Education, 2014.

[48.] Kaplan, R. S., and Norton, D. P., The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press, 1996.

[49.] Kasmir, Manajemen Sumber Daya Manusia (Teori dan Praktik). Jakarta: PT Raja Grafindo Persada, 2016.

[50.] Keputusan Menteri Keuangan Republik Indonesia No. KMK-300/KMK.01/2022, "Tentang Manajemen Kinerja di Lingkungan Kementerian Keuangan."

[51.] Keputusan Menteri Keuangan Republik Indonesia No. KMK-98/KMK.01/2006, "Tentang Account Representative pada Kantor Pelayanan Pajak yang Telah Mengimplementasikan Organisasi Modern."

[52.] Kerr, S., "On the Folly of Rewarding A, While Hoping for B," Academy of Management Journal, vol. 18, no. 4, pp. 769–783, 1975.

[53.] Khotimah, A. H., "Pengaruh Self Efficacy dan Work Engagement terhadap Kinerja Karyawan dengan Motivasi Kerja sebagai Variabel Intervening pada PT Aji Vasthu Konstruksi," Skripsi, Universitas Islam Negeri Maulana Malik Ibrahim, 2021.

[54.] Kristiani, A., Putriana, L., and Salim, F., "Pengaruh Penilaian Kinerja, Disiplin Kerja, dan Kompensasi terhadap Kinerja Karyawan melalui Motivasi sebagai Variabel Intervening di PT MMS Group Indonesia," Jurnal Cafetaria, vol. 3, no. 2, pp. 38–50, 2022.

[55.] Kuvaas, B., "An Exploration of How Perceived Investment in Employee Development Relates to Intrinsic Motivation and Work Performance," Human Resource Management Journal, vol. 17, no. 1, pp. 75–92, 2007.

[56.] Locke, E. A., and Latham, G. P., A Theory of Goal Setting & Task Performance. Englewood Cliffs, NJ: Prentice Hall, 1990.

[57.] Lunenburg, F. C., “Self-Efficacy in the Workplace: Implications of Motivation and Performance,” International Journal of Management, Business and Administration, vol. 14, no. 1, pp. 1–6, 2011.

[58.] Luthans, F. Perilaku Organisasi. Terj. Edisi Kesepuluh. Yogyakarta: Andi Offset, 2012.

[59.] Luthans, F., Avey, J. B., Avolio, B. J., and Peterson, S. J., “The development and resulting performance impact of positive psychological capital,” Human Resource Development Quarterly, vol. 21, no. 1, pp. 41–67, 2010.

[60.] Luthans, F., Perilaku Organisasi, Terj. Edisi Kesepuluh, Yogyakarta: Andi Offset, 2012.

[61.] Mangkunegara, A. A. A. P., Manajemen Sumber Daya Manusia Perusahaan, Bandung: Remaja Rosdakarya, 2016.

[62.] Manzoor, Q.-A., “Impact of Employees Motivation on Organizational Effectiveness,” Business Management and Strategy, vol. 3, no. 1, pp. 1–12, 2012.

[63.] Mas’ud, H. M., and Sugianto, “Pengaruh Emotional Intelligence dan Motivasi terhadap Kinerja Pegawai yang Dimediasi Budaya Organisasi,” Jurnal Ilmu Manajemen, vol. 9, pp. 50–62, 2023.

[64.] Maslow, A. H., Motivation and Personality, 2nd ed., New York: Harper & Row, 1954.

[65.] Mathis, R. L., and Jackson, J. H., Manajemen Sumber Daya Manusia, Terj. Edisi Kesembilan, Jakarta: Salemba Empat, 2017.

[66.] McClelland, D. C., Human Motivation, New York: Cambridge University Press, 1988.

[67.] Meyer, J. P., and Allen, N. J., “A three-component conceptualization of organizational commitment,” Human Resource Management Review, vol. 1, no. 1, pp. 61–89, 1991.

[68.] Meyer, J. P., Becker, T. E., and Vandenberghe, C., “Employee commitment and motivation: A conceptual analysis and examination of empirical trends,” International Review of Industrial and Organizational Psychology, vol. 19, pp. 1–52, 2004.

[69.] Mondy, R. W., Manajemen Sumber Daya Manusia, Terj. Edisi Kesepuluh, Jakarta: Erlangga, 2015.

[70.] Mubarak, I. H., and Darmanto, D., “Pengaruh Lingkungan Kerja Fisik dan Non Fisik Terhadap Kinerja Karyawan,” Jurnal Ilmu Administrasi Bisnis, vol. 4, no. 4, pp. 1–11, 2015.

[71.] Muizu, W. O., et al., “Pengaruh Kepemimpinan, Motivasi, dan Budaya Organisasi terhadap Kinerja Pegawai,” Jurnal Ilmu Pemerintahan dan Sosial Politik, vol. 7, no. 1, pp. 1–12, 2019.

[72.] Muryati, Mas, N., and Marthania, D., “Pengaruh Gaya Kepemimpinan Transformasional dan Budaya Organisasi terhadap Kinerja melalui Motivasi,” Jurnal Ilmu Manajemen, vol. 5, no. 1, pp. 78–93, 2019.

[73.] Neuman, W. L., Metodologi Penelitian Sosial: Pendekatan Kualitatif dan Kuantitatif, Terj. Edisi Ketujuh, Jakarta: Indeks, 2016.

[74.] Noviawati, D. R., “Pengaruh Self Efficacy terhadap Kinerja Karyawan dengan Motivasi sebagai Variabel Intervening,” Jurnal Ilmu Manajemen, vol. 4, no. 3, pp. 1–12, 2016.

[75.] Nur’Aini, D. F. F., Panduan Praktis Evaluasi Kinerja Karyawan, Yogyakarta: Anak Hebat Indonesia, 2020.

[76.] Nurhayati, “Pengaruh Sistem Penilaian e-Kinerja dan Kompetensi terhadap Kinerja Pegawai melalui Motivasi,” Jurnal Penelitian Ekonomi dan Bisnis, vol. 2, no. 2, pp. 79–91, 2017.

[77.] Nurmagustini, R. S., and Hajan, H., “Pengaruh Sistem Penilaian Kinerja dan Kompensasi terhadap Motivasi Kerja PNS,” Journal of Applied Managerial Accounting, vol. 3, no. 1, pp. 16–26, 2019.

[78.] Nyaga, R. W., Sang, H., and Chepkosgei, E., “The Mediating Role of Organizational Commitment on the Relationship between Self-Efficacy and Organizational Performance,” International Journal of Innovative Research and Development, vol. 12, no. 10, pp. 1–10, 2023.

[79.] OECD, Tax Administration 2019: Comparative Information on OECD and Other Advanced and Emerging Economies, OECD Publishing, 2019.

[80.] Parmenter, D., Key Performance Indicators: Developing, Implementing, and Using Winning KPIs, 2nd ed., John Wiley & Sons, 2010.

[81.] Peraturan Direktur Jenderal Pajak Nomor PER-12/PJ/2018 tentang Pengelolaan Kinerja di Lingkungan Direktorat Jenderal Pajak.

[82.] Peraturan Menteri Keuangan Nomor PMK 68/PMK.01/2008 tentang Perubahan atas Keputusan Menteri Keuangan Nomor 98/KMK.01/2006 tentang Account Representative.

[83.] Pulakos, E. D., Performance Management: A New Approach for Driving Business Results, Blackwell Publishing, 2004.

[84.] Puspitasari, D., and Oktarina, N., “Pengaruh Lingkungan Kerja Fisik dan Non Fisik Terhadap Kinerja Pegawai,” Jurnal Ilmu Pemerintahan dan Sosial Politik, vol. 6, no. 1, pp. 1–12, 2018.

[85.] Rahmi, F., Soleh, A., and Febliansa, M. R., “The Effect of Self Esteem and Self Efficacy on Performance Through Work Motivation,” BICEMBA, vol. 2, pp. 1473–1486, 2024.

[86.] Rani, I. H., and Mega, M., “Pengaruh Penilaian Kinerja Terhadap Kinerja Karyawan dengan Motivasi Sebagai Variabel Moderasi,” Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, vol. 3, no. 2, pp. 164–170, 2015.

[87.] Rao, T. V., Penilaian Prestasi Kerja: Teori dan Praktek, Terj., Jakarta: Pustaka Binaman Pressindo, 1992.

[88.] Rianto, Y. I., “Pengaruh Iklim Organisasi dan Self Efficacy terhadap Kinerja melalui Motivasi sebagai Variabel Mediator,” Tesis, Universitas Muhammadiyah Yogyakarta, 2024.

[89.] Rivai, V., Manajemen Sumber Daya Manusia untuk Perusahaan, Jakarta: Rajawali Pers, 2015.

[90.] Robbins, S. P., and Coulter, M., Manajemen, Terj. Edisi Ketigabelas, Jakarta: Erlangga, 2016.

[91.] Rochmah, D. K., “Pengaruh Penilaian Kinerja terhadap Kinerja Karyawan melalui Motivasi Kerja,” Jurnal Ilmiah Mahasiswa FEB, vol. 5, no. 2, 2017.

[92.] Ryan, R. M., and Deci, E. L., “Self-determination theory and the facilitation of intrinsic motivation,” American Psychologist, vol. 55, no. 1, pp. 68–78, 2000.

[93.] Saleh, M., and Septiyeni, “Analisis Penerapan Modernisasi Administrasi Perpajakan dan Implikasinya terhadap Kinerja Account Representative,” Jurnal Dinamika Akuntansi dan Bisnis, vol. 1, no. 1, pp. 81–91, 2014.

[94.] Samsudin, S. H., Manajemen Sumber Daya Manusia, Cet. ke-3, Bandung: Pustaka Setia, 2015.

[95.] Santalina, N. M., and Yudantara, I. G. A. P., “Pengaruh Self-Efficacy, Pelayanan Perpajakan, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak,” JIMAT, vol. 11, no. 2, pp. 43–53, 2020.

[96.] Santrock, J. W., Psikologi Pendidikan, Terj. Edisi Kelima, Jakarta: Salemba Humanika, 2017.

[97.] Sarstedt, M., Ringle, C. M., and Hair, J. F., “Partial Least Squares Structural Equation Modeling,” in Handbook of Market Research, Springer, pp. 1–40, 2017.

[98.] Sarwono, J., Metode Penelitian Kuantitatif dan Kualitatif, Yogyakarta: Graha Ilmu, 2016.

[99.] Sastrohadiwiryo, S. B., Manajemen Tenaga Kerja Indonesia, Jakarta: Bumi Aksara, 2015.

[100.] Schein, E. H., Organizational Culture and Leadership, 4th ed., Jossey-Bass, 2010.

[101.] Schuler, R. S., and Jackson, S. E., Manajemen Sumber Daya Manusia Menghadapi Abad ke-21, Terj. Edisi Keenam, Jakarta: Erlangga, 1999.

[102.] Schunk, D. H., Learning Theories: An Educational Perspectives, 6th ed., New York: Pearson Education, 2012.

[103.] Sedarmayanti, Manajemen Sumber Daya Manusia, Bandung: Refika, 2017.

[104.] Senge, P. M., The Fifth Discipline: The Art & Practice of the Learning Organization, Doubleday, 1990.

[105.] Silaban, J. H., Hendriani, S., and Efni, Y., “Pengaruh Rekrutmen, Penilaian Kinerja dan Pemberian Kompensasi terhadap Motivasi Kerja,” PROCURATIO, vol. 5, no. 2, pp. 186–209, 2017.

[106.] Sinambela, L. P., Kinerja Pegawai, Yogyakarta: Graha Ilmu, 2012.

[107.] Stajkovic, A. D., and Luthans, F., “Self-efficacy and work-related performance: A meta-analysis,” Psychological Bulletin, vol. 124, no. 2, pp. 240–261, 1998.

[108.] Stajkovic, A. D., Lee, D., and Nyberg, A. J., “Collective efficacy, group potency, and group performance,” Journal of Applied Psychology, vol. 94, no. 4, pp. 814–828, 2009.

[109.] Suandi, “Pengaruh Coaching dan Penilaian Kinerja terhadap Kinerja Pegawai,” Tesis, Universitas Tridinanti, 2022.

[110.] Subekti, A., “The Influence of Performance Appraisal System Towards Job Satisfaction,” IJEBAR, vol. 5, no. 2, pp. 105–114, 2021.

[111.] Sudarmanto, J., Kinerja dan Pengembangan Kompetensi SDM, Jakarta: Mitra Wacana Media, 2015.

[112.] Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D, Bandung: Alfabeta, 2017.

[113.] Sunyoto, D., Manajemen dan Pengembangan Sumber Daya Manusia, Yogyakarta: CAPS, 2015.

[114.] Survival, Wulandari, W., Quthni, M. D., Fa’riyah, N., & Sa’diyah, N. H., “Pengaruh Motivasi Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan yang Dimoderasi Lama Kerja (Studi pada Karyawan Galaxy Solusindo di Kota Malang),” Jurnal Mahasiswa Ekonomi & Bisnis, vol. 5, no. 2, pp. 873–885, Mei 2025.

[115.] Sutedi, A. Hukum Pajak. Bandung: Refika Aditama, 2011.

[116.] Sutrisno, E. Manajemen Sumber Daya Manusia. Cet. 8. Jakarta: Prenadamedia Group, 2016.

[117.] Tweneboah-Koduah, K., Adu-Oppong, A., & Abrokwa, M., “The Impact of Rewards on Public Sector Employees’ Motivation and Performance in Ghana: A Case Study of the Komfo Anokye Teaching Hospital,” International Journal of Business and Social Science, vol. 5, no. 10, pp. 147–158, 2014.

[118.] Vroom, V. H. Work and Motivation. New York: John Wiley & Sons, 1964.

[119.] Waghe, A. S., Pangemanan, S., & Pangerapan, S., “Analisis Kinerja Account Representative (AR) dalam Upaya Peningkatan Kepatuhan Wajib Pajak di KPP Pratama Manado,” Jurnal Riset Akuntansi Going Concern, vol. 13, no. 4, pp. 250–261, 2018.

[120.] Wibowo, Manajemen Kinerja. Edisi ke-5. Depok: RajaGrafindo Persada, 2017.

[121.] Widayat, T., Arafah, W., & Anggiani, S., “The Influence of Self-Efficacy, Knowledge, Attitude, and Skills on the Organizational Performance of the Ministry of Transportation, Mediated by Personnel Competence, Graduates of Indonesian Aviation Higher Vocational Education,” International Journal of Social Service and Research (IJSSR), vol. 4, no. 3, pp. 937–945, 2024.

[122.] Widyawati, S. R., Sujana, I. W., & Sukadana, I. W., “The Role of Work Motivation in Mediating the Effect Self Esteem and Self Efficacy on Employee Performance at CV. Alam Tanpaka, Denpasar Bali,” International Journal of Contemporary Research and Review, vol. 9, no. 11, pp. 21138–21147, 2018.

[123.] Wirawan, Evaluasi Kinerja Sumber Daya Manusia: Teori, Aplikasi, dan Penelitian. Jakarta: Salemba Empat, 2015.

[124.] Wong, K. K.-K., “Partial Least Squares Structural Equation Modeling (PLS-SEM) Techniques Using SmartPLS,” Marketing Bulletin, vol. 24, Tech. Note 1, pp. 1–32, 2013.

[125.] Wood, R. E., & Bandura, A., “Social cognitive theory of organizational management,” Academy of Management Review, vol. 14, no. 3, pp. 361–384, 1989.

[126.] Woolfolk, A., Educational Psychology. 13th ed. New York: Pearson Educational Limited, 2016.

[127.] Wulandari, T., “Pengaruh Self Efficacy terhadap Kinerja Karyawan dengan Motivasi sebagai Variabel Intervening pada PT Prudential Life Assurance Jombang,” Skripsi, STIE PGRI Dewantara Jombang, 2017.

[128.] Yanita, P., “Pengaruh Self Efficacy terhadap Kinerja Dosen Dengan Motivasi Kerja Sebagai Variabel Intervening Pada Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci,” Jurnal Cahaya Mandalika, pp. 802–811, 2023.

[129.] Zakariya, Y. F., “Self-Efficacy Between Previous and Current Mathematics Performance of Undergraduate Students: An Instrumental Variable Approach to Exposing a Causal Relationship,” Frontiers in Psychology, vol. 11, no. 556607, pp. 1–11, 2021.

Diterbitkan

2025-06-16

Cara Mengutip

Rizki Yudi Prakoso, Muryati Muryati, & Muchlis Mas’ud. (2025). The Influence of Performance Assessment System and Self-Efficacy on Organizational Performance with Work Motivation as an Intervening Variable : A Study at the Malang Raya Primary Tax Service Office. Brilliant International Journal Of Management And Tourism , 5(2), 40–57. https://doi.org/10.55606/bijmt.v5i2.4424