Managerial Performance Determinant: Work Discipline as Mediator Variable Empirical Study in Pratama Tax Service Office South Sulawesi

Abstract

This research aims to examine the predictor factors affecting managerial performance, tested both directly and through the variable of work discipline. Goal setting theory is used as the foundation to test this research model. The argument is that individuals will be motivated if they have clear and definite goals, where they have specific intentions and objectives that guide and support their individual capabilities to take certain actions. The research data comprises all Account Representatives at the Pratama Tax Service Offices in South Sulawesi, collected through an online questionnaire method. The data is processed and analyzed using multiple regression and path analysis. The results reveal that managerial performance is influenced by supervision and work discipline, but not by the work environment. The previous path testing sequence indicates that work discipline is influenced by supervision and the work environment. The Sobel test results regarding the mediating role of work discipline confirm that both supervision and the work environment can affect managerial performance through work discipline. Confirmation of these findings reflects how goal setting theory needs to be understood, as a certain achievement target serves as a standard that drives behavior and motivates individuals to reach their intended goals.