Measuring The Effects of Fiscal Shocks on Civil Servant Performance: An Empirical Study of The Riau Provincial Government with Perceived Organizational Support (POS) As The Moderator

Penulis

  • Safrizal Safrizal Politeknik Negeri Sriwijaya https://orcid.org/0000-0002-4299-2605
  • Meilinda Anggreni Politeknik Negeri Sriwijaya
  • Novira Fazri Nanda Politeknik Negeri Sriwijaya
  • Twenty Mariza Syafitri Politeknik Negeri Sriwijaya

DOI:

https://doi.org/10.56870/q54tm826

Kata Kunci:

Fiscal Shock, Employee Performance, Perceived Organizational Support (POS), Riau

Abstrak

This study aims to measure the effect of fiscal shocks on the performance of State Civil Apparatus (ASN) within the Riau Provincial Government, and examine the role of Perceived Organizational Support (POS) as a moderating variable. Fiscal shocks, manifested through late salary payments, limited work facilities, operational cuts, and budget policy uncertainty, are viewed as external pressures that have the potential to reduce ASN performance, both in terms of productivity, work efficiency, and public service. This study uses a quantitative approach with a questionnaire, involving ASN from the Public Works and Public Housing (PUPR) OPD in the Riau Provincial Government as respondents. Data analysis was conducted using Moderating Regression Analysis to test the direct influence and moderating effects. The results show that fiscal shocks affect ASN performance, while POS does not act as a moderating variable in this relationship. The novelty of this study lies in the empirical testing of fiscal shocks as an organizational factor on ASN performance by including POS as a moderating variable in the context of local government. These findings provide policy implications for local governments in managing ASN performance amidst fiscal pressures

Unduhan

Diterbitkan

2026-02-01

Cara Mengutip

Measuring The Effects of Fiscal Shocks on Civil Servant Performance: An Empirical Study of The Riau Provincial Government with Perceived Organizational Support (POS) As The Moderator. (2026). Jurnal Akuntansi, Manajemen, Bisnis Dan Teknologi, 6(1), 65-71. https://doi.org/10.56870/q54tm826

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