THE INFLUENCE OF WORK CULTURE AND CONTINUOUS COMMITMENT ON EMPLOYEE PERFORMANCE AT PT. MABAR FEED INDONESIA

Authors

  • Ditha Aulia Universitas Potensi Utama ID
  • Yuli Arnida Pohan Universitas Potensi Utama ID

Keywords:

Work Culture, Continuance Commitment, Employee Performance

Abstract

This study aims to determine the effect of Work Culture and Continuance Commitment on Employee Performance at PT. Mabar Feed Indonesia, both partially and simultaneously. The background of this research is the suboptimal employee performance shown by Key Performance Indicator (KPI) data, where the number of employees scoring below standard increased from 42 people in 2024 to 56 people in 2025, along with recurring issues of discipline violations, tardiness, and non-compliance with safety equipment usage. This study employs a quantitative approach with an associative-causal design. The population consists of all 115 active employees of PT. Mabar Feed Indonesia, with a sample of 89 respondents determined using the Slovin formula and simple random sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with SPSS version 26.The results show that Work Culture has a partially positive and significant effect on Employee Performance (t-count 3.579; sig. 0.001). Continuance Commitment also has a partially positive and significant effect on Employee Performance (t-count 2.990; sig. 0.004). Simultaneously, Work Culture and Continuance Commitment have a positive and significant effect on Employee Performance (F-count 29.217; sig. 0.000), with an Adjusted R Square value of 0.391, indicating that both variables explain 39.1% of the variance in Employee Performance, while the remaining 60.9% is influenced by other factors outside this research model

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Published

2026-10-06

How to Cite

Ditha Aulia, & Yuli Arnida Pohan. (2026). THE INFLUENCE OF WORK CULTURE AND CONTINUOUS COMMITMENT ON EMPLOYEE PERFORMANCE AT PT. MABAR FEED INDONESIA. Journal of Accounting Research, Utility Finance and Digital Assets, 4(4), 2604–2613. Retrieved from https://jaruda.id/index.php/go/article/view/504

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