International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR THE INFLUENCE OF WORK ATTITUDE. WORK MOTIVATION. JOB SATISFACTION. AND COMPENSATION ON EMPLOYEE PERFORMANCE Dessy Erlinda1. Lita Norfiana2*. Dodik Jatmika3 1,2,. Department of Management. STIMI Banjarmasin E-mail: litanorfiana. stimibjm@gmail. Abstract: Employee performance is influenced by work attitude, work motivation, job satisfaction, and compensation applied to employees of PT Banua Alam Semesta Banjarmasin using a quantitative approach. This research is explanatory research. The research population was 53 employees. The sampling technique used saturated or total sampling. Data collection used a questionnaire. The data analysis technique used regression analysis. The results of data analysis show that work attitude, work motivation, job satisfaction, and compensation have a partial effect on the performance of PT Banua Alam Semesta Banjarmasin. Work attitude has an effect on employee performance because 024 < 0. Work motivation has an effect on employee performance because the significance is 0. 047 < 0. Job satisfaction has an effect on performance because the significance is 0. 028 < 0. Compensation has an effect on performance because the significance is 0. 000 < 0. Work attitude, work motivation, job satisfaction, and compensation have an effect on the performance of PT Banua Alam Semesta Banjarmasin simultaneously. It is recommended that employee performance be improved by improving work attitude, work motivation, job satisfaction, and compensation. Keywords: Work Attitude. Work Motivation. Job Satisfaction. Compensation, and Performance Introduction Organizations must evaluate employee performance just as they evaluate machines or production systems. While certain job outputs can be assessed quantitativelyAisuch as the number of units producedAimany other tasks cannot be measured using purely numerical A critical determinant of an organizationAos long-term success is its ability to systematically assess employee performance and utilize the results to ensure that performance aligns with expected standards and continuously improves. Performance evaluation also becomes essential when organizations make decisions regarding employee transfers, promotions, or demotions. Therefore, conducting a comprehensive performance assessment is a necessary preliminary step in managing employee movements within the company (Kasnaeny, 2. A company's success depends on the management of its human resource performance. Improving human resource performance requires studying the variables that influence it. That International Journal of Economics. Business and Accounting Research (IJEBAR) Page 139 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR is why every manager or leader must be able to work effectively to solve various problems related to human resource management. Human resource management in a company is known as human resource management (Hakim, 2014: . Work attitude influences employee performance. Robinson (Pronogyo. Ramaditya. Sumampouw 2021: . states that work attitude is a positive attitude held by employees toward the organization and its values. Engaged employees understand the business context and work with colleagues to improve performance at work, meeting organizational needs. Organizations must work to develop and maintain engagement. Work attitudes are important because they influence work behavior. If workers believe, for example, that supervisors, auditors, bosses, and time and motion engineers are all working to make employees work harder for the same or less pay, then it makes sense to try to understand how these attitudes are formed, their relationship to work behavior, and how they can be changed (Wijaya, 2017:. Motivation constitutes a key determinant of employee performance. Consequently, initiatives aimed at enhancing organizational performance cannot be separated from strategies that strengthen employee motivation, which is widely recognized as essential and highly Motivation generally exists at three levelsAilow, moderate, and highAiand variations in these levels among individuals within an organization contribute to differences in overall performance outcomes. Mangkunegara . highlights that motivation and achievement are positively correlated, indicating that employees with strong motivation typically demonstrate superior performance, whereas low performance often stems from insufficient motivational drive. Job satisfaction is another important factor influencing employee performance. represents an emotional conditionAieither positive or negativeAithat employees experience in relation to their work. Job satisfaction reflects an individualAos overall evaluation of their job, which is typically manifested through positive attitudes toward assigned tasks and various aspects of the work environment (Moeheriono, 2. When employees perceive themselves as having reached an optimal level of accomplishment, they tend to feel satisfied with their job. In such circumstances, they are more likely to exhibit their highest level of performance (Siagian, 2. Employees with low motivation and satisfaction will have a negative impact on both the individual employee and the organization. Employees with low motivation and satisfaction will naturally make low contributions to the company. Due to low contributions, the organization will have very few outcomes , and with very few outcomes , the organization will not be able to meet the desires and expectations of appropriate compensation from employees. (Triton, 2. Compensation plays a critical role in fostering employee satisfaction. Through appropriate compensation practices, organizations are able to attract, retain, and engage individuals who demonstrate positive attitudes and behaviors that enhance organizational Providing employees with sufficient compensation serves as an important mechanism for stimulating optimal work motivation. As noted by Edison. Anwar, and Komariyah . , compensation represents the rewards employees receive in return for the services they deliver, which may take the form of monetary or non-monetary incentives. Such rewards are typically provided on an individual basis. Compensation functions effectively as a motivational tool when it is perceived as fair and aligned with employees' performance. Conversely, its motivational value diminishes when International Journal of Economics. Business and Accounting Research (IJEBAR) Page 140 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR it is associated merely with routine tasks that employees would continue to perform even in the absence of additional incentives. Compensation is effective if it motivates employees and increases work productivity. Compensation is based on seniority or hours worked. Employees contribute their time and energy to the organization, and in return for their performance, the organization provides rewards, which can take a wide variety of forms. The system used by the organization to provide these rewards can influence employee motivation. Based on theoretical studies and reviews of previous research results, research on the influence of work attitudes, work motivation, job satisfaction, and compensation on employee performance at PT Banua Alam Semesta Banjarmasin needs to be conducted. Literature Review Employee performance development can impact an institution's progress and enable it to compete in increasingly competitive business conditions. Therefore, efforts to upgrade employee performance are a separate task for institutional managers, as they strive to achieve predetermined goals, which are highly dependent on the quality of the institution's human resources (Waloyo, 2021:. Performance refers to the extent to which employees achieve the work targets established by the organization (Waloyo, 2. It represents the measurable outcomes of a process evaluated over a specific period in accordance with predetermined guidelines or agreements (Edison et al. , 2. In essence, performance reflects an employeeAos level of success in carrying out their assigned duties and responsibilities. Synthesizing these definitions, performance can be understood as the observable output or work accomplishment demonstrated by an employee. Accordingly, employee performance can be assessed through the results of tasks, activities, or overall work achievements within a defined timeframe. Performance measurement is important in management activities to ensure the implementation understands the measures used to achieve performance, ensures the achievement of agreed work plans, monitors and evaluates performance implementation and compares it with work plans and takes action to improve performance. Moreover, performance measurement enables the provision of objective rewards and sanctions based on the agreed-upon performance evaluation system. It also functions as an effective communication mechanism between employees and supervisors to enhance operational outcomes. Through systematic measurement, organizations can determine whether customer satisfaction targets have been achieved, gain deeper insight into internal processes, and ensure that decision-making is carried out objectively. In addition, performance measurement highlights areas requiring improvement and uncovers existing problems within the organization. Experts have proposed various perspectives on performance indicators. Sedarmayanti . outlines several key dimensions commonly used in assessing employee performance, which include work achievement, responsibility, discipline or obedience, honesty, and Sunyoto . proposes four indicators for assessing employee performance: work quality, work output, resilience, and employee attitude. Work quality is associated with the time required to complete tasks, the skills utilized, and the individualAos personal attributes in performing their duties. Work output reflects the ability to accomplish assigned tasks, including additional responsibilities. Resilience refers to employee attendance and consistency, both during regular working hours and overtime. Meanwhile, attitude encompasses an employeeAos International Journal of Economics. Business and Accounting Research (IJEBAR) Page 141 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR sense of responsibility toward their work, colleagues, and supervisors, and is also linked to their cooperation in completing tasks. Performance is fundamentally assessed based on the specific needs and priorities of each Its evaluation can draw upon several key dimensions, including the quantity of work, quality of work, independence, initiative, adaptability, and cooperation. Quantity of work is reflected in the volume and productivity of outputs generated by employees. Quality of work, on the other hand, is indicated by accuracy, precision, neatness, and completeness in accomplishing organizational tasks. Independence is measured through employeesAo ability to perform tasks autonomously and their level of commitment. Initiative encompasses indicators such as independent action, cognitive flexibility, and willingness to assume responsibility. Adaptability refers to employeesAo capability to adjust to changes and varying conditions. Lastly, cooperation is demonstrated through the ability to work collaboratively during regular working hours as well as overtime (Priansa, 2. In (S. and JTA Robbins, 2. it is stated that Attitudes are evaluative statementsAi either favorable or unfavorableAiabout objects, people, or events. Gibson adds (Tewal, 2017: Attitude is a positive or negative feeling or mental state of readiness, learned and organized through experience. that exerts a specific influence on a person's response to people, objects, and situations. (An attitude is a positive or negative feeling or mental state that is always prepared, learned, and regulated through experience, which exerts a specific influence on a person's response to people, objects, and situations. Attitude refers to a combination of beliefs, evaluations, emotions, and behavioral tendencies directed toward a particular object. It can be understood as an opinion or viewpoint that generally remains consistent over time and is shaped by rational considerations. In essence, attitude represents an individualAos predisposition to respond positively or negatively to an object, person, idea, or any other stimulus (Sari. Menhard, & Pertiwi, 2. There are three components of an attitude: cognition, affect, and behavior. The cognitive component of an attitude is the opinion segment or awareness of an attitude. The affective component of an attitude is the emotional or feeling segment of an attitude. The behavioral component of an attitude is an intention to behave in a certain way toward someone or something (Tewal et al. , 2017: . In general, work attitudes consist of three key components. The first is the cognitive component, which encompasses an individualAos knowledge and beliefs that shape their perceptions of a particular attitude object. The second is the affective component, referring to emotional responsesAisuch as feelings of liking or dislikingAithat serve as the basis for evaluating or judging an object, often influenced by oneAos personal value system. The third is the conative component, which reflects a personAos readiness or tendency to act in a certain way toward the object of the attitude (Choerudin, 2. Employee attitudes are measurable individual behaviors and constitute a comprehensive evaluation of a particular object. Indicators of employee attitudes can be measured from employee attitudes toward several factors below: . The work itself, . Coworkers, . Superiors, . The physical environment of the company, . Regulations and norms that apply to the company, . Programs implemented by the company Motivation plays a vital role in any collective effort undertaken by groups to achieve common goals. Individuals possess various emotions, needs, and aspirations that shape their capabilities and drive them to behave in certain ways. Employees also differ in the reasons behind their motivation to workAisome seek income to fulfill personal needs, while others International Journal of Economics. Business and Accounting Research (IJEBAR) Page 142 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR pursue achievement or career advancement. Consequently, motivation may be interpreted differently by each person, depending on their context and circumstances (Enny, 2. Motivation is about encouraging someone's work ethic, encouraging them to work optimally, utilizing their abilities and skills to achieve organizational goals. Motivation is expected to encourage every employee to work hard and enthusiastically to achieve high work Motivation is the factors within a person that drive and direct their behavior toward achieving specific goals. The process of motivating a person is a combination of the concepts of needs, drives, goals, and rewards (Tewal et al. , 2017: . Mahmudah . explains that motivation, as an internal psychological process, is shaped by various influencing factors. These factors may stem from external conditions or arise from within the individual employee. Internal factors that contribute to motivation include the aspiration to earn a proper livelihood, the need for job security even when compensation is limited, and the expectation of a safe and comfortable work environment. Apart from that, other internal factors are the desire to be able to own, the desire to be able to own an object can encourage someone to do work, for example: the desire to own a motorbike can encourage someone to do work, the desire to gain recognition. Someone wants to work because of the desire to be recognized, respected by parents, to obtain a high social status people are willing to spend their money, to get that money they have to work hard. External factors influencing motivation include the work environment, appropriate compensation, effective supervision, job security, status and responsibility, as well as flexible organizational rules. The work environment encompasses all facilities and infrastructure surrounding employees as they perform their tasks, which can significantly affect how work is carried out. Compensation serves as the primary source of income for employees and supports both personal and family needs. Supervision functions to provide guidance and direction, enabling employees to perform their duties properly and avoid errors. Status or position within an organization is often aspired to by employees, as holding a particular role fosters a sense of trust and responsibility, thereby motivating individuals to pursue achievement in their daily Organizational regulations also play an important role in protecting employees and encouraging improved performance. Therefore, all applicable rules within the company must be clearly communicated to employees. Job satisfaction refers to employeesAo positive or negative perceptions and evaluations of their work within an organization. It also encompasses feelings of comfort or discomfort that arise from their work experiences. Afandi . describes job satisfaction as a favorable attitude expressed by employees through their emotions and behaviors toward their job, reflecting the extent to which they value and appreciate the outcomes achieved from their work. Similarly. Robbins . defines job satisfaction as an individualAos overall attitude toward their job. Employees are individuals who contribute their skills, effort, and intellectual abilities to an organization in exchange for compensation as stipulated by company policies or contractual Since employees are aware of the compensation they receiveAiand rely on it to support themselves and their familiesAithe amount provided plays an important role in meeting their needs. Higher levels of compensation are often associated with improved social status, higher positions, and greater fulfillment of personal needs, which in turn can enhance job Thus, appropriate and fair compensation becomes essential. when employees International Journal of Economics. Business and Accounting Research (IJEBAR) Page 143 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR perceive compensation as adequate, they are more likely to experience job satisfaction and feel motivated to help the organization achieve its objectives. According to (Priyono & Marnis, 2. , compensation is all income in the form of money or goods, directly or indirectly, received by employees in return for services rendered to the company. The amount of compensation . is determined and known in advance, so employees know with certainty the amount of compensation they will receive. Compensation serves several important functions within an organization. One of its key roles is to support the efficient allocation of human resources. By providing appropriate compensation to high-performing employees, organizations can encourage continued improvement in performance and ensure that human resources are utilized in an effective and efficient manner. Well-designed compensation systems also contribute to broader economic stability and growth, helping maintain organizational stability while supporting overall economic development. Compensation aims to meet economic needs. Employees receive compensation in the form of wages, salaries, or other forms to meet their daily living needs, or in other words, their economic needs. The assurance of receiving these wages or salaries periodically guarantees economic security for themselves and their dependent families. Compensation aims to increase work productivity. Better compensation encourages employees to work productively. Compensation aims to advance the organization or company. The more a company or organization is willing to offer high compensation, the more it demonstrates its success. This is because high compensation is only possible if the company's revenue used for it increases. Compensation aims to create balance and fairness. This means that compensation is related to the requirements employees must meet in their positions, thus creating a balance between "input" and "output. " Therefore, the purpose of compensation is to meet employee needs, increase productivity, ensure fairness, retain qualified employees, and comply with Compensation also aims to recognize employee achievement. Increased employee productivity will result in increased income for the organization in This becomes a criterion for employee compensation. Government organizations, state-owned enterprises, private companies, large and small private companies, and so on, have varying salary scales. Generally, the organization in question can refer to organizations of the same or similar level that already have compensation scales as criteria for employee All organizations always consider the costs of paying their employees' wages or compensation, relative to the organization's overall costs. Therefore, when developing compensation criteria, the organization's ability to pay must be taken into account. Performance refers to the outcomes achieved by an individual or group within an organization in accordance with their respective roles, authority, and responsibilities, carried out legally and ethically to support the organizationAos objectives. When employees perceive that their performance is valued and the organization implements a compensation system that is fair, reasonable, and satisfactory, motivation is optimized. Adequate and equitable compensation enables organizations to attract, retain, and engage employees productively, encouraging them to work more effectively. Consequently, such motivation contributes to improved performance and higher levels of employee achievement (Zeanuri, 2. Compensation is a system designed to ensure the satisfaction of organizational members, thereby enabling the organization to attract, retain, and engage individuals who demonstrate International Journal of Economics. Business and Accounting Research (IJEBAR) Page 144 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR positive attitudes and behaviors that contribute to productive work for organizational Tiyanto . emphasizes that a well-structured compensation system is essential for enhancing employee performance. Similarly. Dessler . explains that merit pay or merit raises refer to salary increases granted to employees based on their individual performance, functioning as a reward mechanism that recognizes and reinforces superior work Reaerch Method This study employs an explanatory research design using survey techniques to examine the causal relationships among competence, work motivation, job satisfaction, compensation, and employee performance. The research framework consists of five variables, with employee performance (Y) serving as the dependent variable. The independent variables include work attitude (X. , work motivation (X. , job satisfaction (X. , and compensation (X. Data were collected using questionnaires as the primary research instrument. Five separate questionnaires were administered to measure work attitude, work motivation, job satisfaction, compensation, and employee performance. All variables were assessed using a Likert scale. Before the full data collection process, the research instruments were piloted, and the testing procedure was conducted in two stages: validity testing and reliability testing. The population of this study was all employees of PT Banua Alam Semesta Banjarmasin. There are 53 employees of PT Banua Alam Semesta Banjarmasin. The sample of this study was all 53 employees of PT Banua Alam Semesta Banjarmasin, so the sampling technique for this study used the census method. The data in this study were analyzed using descriptive statistics, classical assumption testing, multiple regression analysis, and hypothesis testing. Descriptive analysis was employed to present an overview of the characteristics of the research sample. Subsequently, the Classical Assumption Test was conducted, which included tests for normality, multicollinearity, and heteroscedasticity. Normality testing in this study was performed using the Chi-Square method, with the criterion that the calculated Chi-Square value must exceed the Chi-Square table value (Sugiyono, 2. A regression model is considered appropriate when its residuals are normally distributed. Normality can also be assessed through histogram analysis, normal PAeP plots, skewness and kurtosis values, or the KolmogorovAeSmirnov test (Kurniawan, 2. The multicollinearity test was conducted using the criteria that the Variance Inflation Factor (VIF) value <10 and the tolerance value 0. , the work motivation instrument 0. 920 (>0. , the job satisfaction instrument 0. 881 (>0. , the compensation instrument 0. 810 (>0. , and the employee performance instrument 0. 872 (>0. Accordingly, all instruments used in this study are considered reliable. In the classical assumption testing stage, procedures are conducted to ensure that the regression analysis is valid, reliable, and analytically sound. The normality test indicates that the data are normally distributed, as shown by the PAeP Plot in which the data points align closely along the diagonal line. Subsequently, a multicollinearity test is performed using the Variance Inflation Factor (VIF) and Tolerance values. These indicators measure the extent to which the variance of the regression coefficients increases as a result of multicollinearity. VIF value below 10 suggests that multicollinearity is not present, whereas higher values indicate potential multicollinearity issues. The coefficient of determination (RA) indicates the extent to which the independent . variables collectively explain the variation in the dependent . A higher RA value signifies a stronger influence of the independent variables on the dependent variable and reflects a better predictive accuracy of the proposed research model. The RA test is used to assess and estimate how much explanatory power the independent variables provide collectively toward the dependent variable. The value of RA ranges from 0 to 1. An RA value close to 1 means that the independent variables provide nearly all the information needed to predict the dependent variable. Conversely, a smaller RA value indicates that the independent variables have a limited ability to explain variations in the dependent variable. R Square 982 a 0. Table 1 Determinant Coefficient Adjusted R Square Standard Estimate Error Table 1 presents the coefficient of determination (R-squar. obtained from the regression analysis. The R-square value of 0. 964 indicates that 96. 4% of the variation in employee performance can be explained simultaneously by work attitude, work motivation. International Journal of Economics. Business and Accounting Research (IJEBAR) Page 146 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR job satisfaction, and compensation. The remaining 3. 6% is influenced by other factors not included in this research model. The regression coefficients reflect the magnitude of change expected in the dependent variable for every one-unit change in each independent variable. These coefficients provide an estimate of both the strength and direction of the relationship between the independent variables and employee performance in the regression model. Table 2. Regression Coefficients Research Model The influence of work attitude on 2,792 The influence of work motivation on 2,041 The influence of job satisfaction on 2,269 The effect of compensation on performance 9,666 0,000 Decision Hypothesis accepted Hypothesis accepted Hypothesis accepted Hypothesis accepted The regression coefficient table presents the partial effects of each independent variable on the dependent variable. A variable is considered to have a significant partial influence when its significance value is below 0. The results show that the significance value for work attitude is 0. 007 (<0. , indicating a significant effect on employee performance at PT Banua Alam Semesta Banjarmasin. Work motivation also demonstrates a significant effect, with a significance value of 0. 047 (<0. Likewise, job satisfaction significantly affects performance, with a significance value of 0. 028 (<0. Compensation exhibits the strongest effect, with a significance value of 0. 000 (<0. These results confirm all proposed hypotheses: work attitude, work motivation, job satisfaction, and compensation each have a significant and positive influence on the performance of employees at PT Banua Alam Semesta Banjarmasin. Accordingly, all four hypotheses are accepted. The F-test is employed to assess whether all independent variables collectively exert an influence on the dependent variable. This test uses a significance level of 0. %). When the F significance value is below 0. 05, it indicates that the independent variables, taken together, significantly affect the dependent variable. if the value exceeds 0. 05, the opposite is true. The simultaneous F-test . r overall model tes. therefore serves to evaluate the combined impact of the predictor variables on the outcome variable. In conducting this test, the decision rule is based on the F-statistic reported in the ANOVA table. Using a 0. 05 significance threshold, the criteria are as follows: if the F significance value is less than 0. H0 is rejected and H1 is accepted, meaning the research model is considered valid and all independent variables have a meaningful effect on the dependent variable. Conversely, if the significance value exceeds 0. H0 is accepted and H1 is rejected, indicating that collectively the independent variables do not significantly influence the dependent variable. Table 3. F Test (Anov. Mean Square 71,359 320,737 Sig. International Journal of Economics. Business and Accounting Research (IJEBAR) Page 147 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR Source: Processed by Researchers, 2025 The research model was evaluated using the F-test (ANOVA). The results show that the calculated F value of 320. 737 exceeds the critical F value of 2. 61, with a significance level of 0. 000 < 0. These results confirm that the model is statistically appropriate and fit for use. Furthermore, the analysis demonstrates that work attitudes, work motivation, job satisfaction, and compensation collectively exert a significant influence on employee performance at PT Banua Alam Semesta Banjarmasin. Therefore, the hypothesis proposing that these variables simultaneously affect employee performance is supported. Discussion . The Influence of Work Attitude on Employee Performance The findings of this study indicate that work attitudes have a significant effect on the performance of employees at PT Banua Alam Semesta Banjarmasin. Positive work attitudes are reflected in employees who enjoy their work, feel comfortable collaborating with colleagues, receive clear guidance from supervisors, experience an engaging and pleasant work environment, and support company policies and programs. These attitudes collectively contribute to improved employee performance at PT Banua Alam Semesta Banjarmasin. According to Robinson . n Pronogyo. Ramaditya, & Sumampouw, 2021, p. , work attitude represents a positive orientation of employees toward the organization and its Employees who are engaged understand the organizational context and cooperate with colleagues to enhance work performance, thereby fulfilling organizational objectives. For this reason, organizations must continually foster and maintain employee engagement. Previous studies reinforce the findings of the present research. Triwati. Hardianty, and Russeng . investigated the association between work attitudes, musculoskeletal complaints, and employee performance at PT Maruki Internasional Indonesia Makassar. Their results showed that both work attitudes and musculoskeletal issues significantly affect employee performance, suggesting that these factors can serve as important considerations for shaping industrial policy in Indonesia, particularly within PT Maruki Internasional Indonesia Makassar. Similarly. Safitri. Harlie, and Hairul . explored the effect of work attitudes on employee performance at the Melati Anak Bangsa Foundation in Martapura. Their study confirmed that work attitudes exert a significant positive influence on employee Cabrera and Estacio . examined Job Attitude as a Factor on Employee Performance. The results of their study indicated that attitude-related factors positively affect employee performance. Both motivation and job commitment were found to have a highly significant impact on employee performance, demonstrating that work attitudes and work motivation play an important role in shaping employee outcomes. Ika Triwati. Hardianty, and Syamsiar Russeng . investigated the relationship between work attitudes and musculoskeletal complaints on employee performance at PT Maruki Internasional Indonesia Makassar. Their findings showed that work attitudes are correlated with musculoskeletal complaints, which in turn influence employee performance within the company. International Journal of Economics. Business and Accounting Research (IJEBAR) Page 148 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR Similarly. Kelana. Linda, and Febrianti . analyzed The Effect of Employee Work Attitudes on EmployeeAos Job Performance at Miyana Hotel Medan. The results revealed that work attitudes have a positive and significantly strong effect on employeesAo job performance, indicating that favorable work attitudes are positively correlated with improved employee performance at Miyana Hotel Medan. The Influence of Work Motivation on Employee Performance The findings of this study also demonstrate that work motivation has a significant influence on the performance of employees at PT Banua Alam Semesta Banjarmasin. Work motivation is reflected through employeesAo desire to work optimally because promotions are awarded based on performance, their aspiration to achieve maximum work results, their sense of responsibility in completing tasks, the recognition they receive, and their drive to attain success. These motivational factors collectively contribute to improving employee performance at PT Banua Alam Semesta Banjarmasin, consistent with the research findings of Asmuni. Agustina. Samapurnawati, and Jahri . Triton . notes that insufficient motivation and low levels of satisfaction among employees can create adverse effects not only for the employees themselves but also for the organization as a whole. Workers who lack motivation and satisfaction tend to contribute minimally, which in turn reduces organizational output. When overall productivity declines, the organization becomes unable to fulfill employeesAo expectations regarding fair and adequate compensation. Tsauri . further asserts that motivating employees involves providing them with opportunities to enhance their competencies. Motivation can be understood as a condition or stimulus that drives individuals to carry out tasks or activities to the best of their capabilities, thereby enabling them to perform effectively and achieve desired Armstrong . s cited in Tsauri, 2013:. explains that employees who experience dissatisfaction may still be encouraged to improve their performance when properly Strong motivation coupled with high job satisfaction fosters a sense of responsibility and enthusiasm for work, ultimately cultivating an internal drive to perform well and deliver optimal results. Enny . emphasizes that within human resource management, employee motivation is essential for achieving job satisfaction and enabling individuals to perform their tasks efficiently and effectively. Consequently, organizations must provide motivation that is appropriate to the work conditions employees encounter. Motivation plays a central role in collective work efforts, as people collaborate to accomplish shared objectives. Each individual carries unique feelings, needs, and aspirations that shape their capabilities and drive their behaviors. Employees vary widely in what motivates themAisome seek income to fulfill basic needs, while others are driven by the desire for achievement. Research by Ady and Wijono . further supports the importance of motivation, demonstrating that work motivation significantly affects employee performance. Their study found that motivational componentsAiAchievement (X. Recognition (X. Working Conditions (X. , and Wages (X. Aieach exert a significant partial influence on employee performance. This conclusion is supported by the statistical results, where the tvalues for all variables exceed the critical values in the t-table. International Journal of Economics. Business and Accounting Research (IJEBAR) Page 149 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR Ibrahim . , in his study titled AuThe Impact of Motivation on Employee Performance: The Case of Selected Micro Finance Companies in Ghana,Ay found that several factors shape employee performance. These include managerial standards, employee motivation and commitment, performance evaluations, a supportive work environment, available technology, the presence or absence of incentives, workplace comfort, and the quality of managerial practices. Collectively, these elements demonstrate that various dimensions of motivation significantly influence performance outcomes within microfinance institutions in Ghana. Similarly, research by Wijaya. Siska, and Indra . on AuThe Effect of Work Motivation and Job Satisfaction on Employee Performance at PT Fasen Creative QualityAy reported that work motivation has a positive partial effect on employee performance. The Influence of Job Satisfaction on Employee Performance The results of this study confirm that job satisfaction has a significant impact on employee performance at PT Banua Alam Semesta Banjarmasin. Job satisfaction in this context is reflected through satisfaction with salaryAiboth in terms of fairness relative to workload and timely payment. Promotion opportunities are aligned with employee performance, communication with supervisors runs effectively, cooperative relationships with colleagues are well established, and the tasks performed enable employees to develop their skills. Collectively, these dimensions of job satisfaction contribute to enhanced employee performance, consistent with the findings reported by Damayanti. Hanafi, and Cahyadi . Job satisfaction is also a determining factor in shaping employee performance. represents an emotional conditionAieither positive or negativeAithat employees experience in relation to their work. Job satisfaction reflects how individuals feel about their roles, which is manifested through their positive attitudes toward their tasks and the various conditions they encounter in the workplace (Moeheriono, 2. An employee experiences AusatisfactionAy when they feel they have performed optimally, and under such circumstances, they tend to deliver their best performance (Siagian, 2. Robbins, as cited in Tsauri . , defines job satisfaction as an individualAos attitude toward their job. Employees who report high job satisfaction generally display positive attitudes toward their work, whereas those who are dissatisfied tend to exhibit negative attitudes. Tsauri . explains that job satisfaction represents an individualAos emotional response to their work, which can be observed through their attitudes toward their job and the surrounding work environment. It is the responsibility of organizational leaders to cultivate employee job satisfaction, as it is widely believed to enhance morale and encourage improved performanceAifactors that directly influence overall employee output. Managers are therefore expected to create a positive, supportive, and safe work environment that fosters employee satisfaction. Conversely, low levels of motivation and satisfaction can generate adverse consequences for both employees and the organization. Employees who lack motivation and satisfaction tend to make minimal contributions to the company. As Triton . notes, when employee contributions are low, organizational outcomes become limited, ultimately preventing the organization from fulfilling employeesAo expectations for fair and adequate International Journal of Economics. Business and Accounting Research (IJEBAR) Page 150 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR Wijaya . explored the effect of job satisfaction on employee performance at CV Bukit Sanomas and found that job satisfaction significantly contributes to improving employee performance. Similarly. Dizgah et al. investigated the relationship between job satisfaction and job performance within the Guilan public sector. Their findings revealed a significant association between job satisfaction, in-role performance, and innovative behavior, supporting prior research demonstrating a positive linkage between satisfaction and performance. Sutjitra . also assessed the impact of employee job satisfaction on job performance, concluding that job satisfaction exerts a significant influence on employee performance outcomes. In another study. Damayanti. Agustina Hanafi, and Afriyadi Cahyadi . examined non-medical staff at the Siti Khadijah Islamic Hospital in Palembang, reporting a strong and statistically significant relationship between job satisfaction and employee performance. More recently, research conducted by Wijaya. Siska, and Indra . on employees at PT Fasen Creative Quality further confirmed that job satisfaction positively and partially affects employee performance. Collectively, these studies reinforce the view that higher levels of job satisfaction play an essential role in enhancing employee performance across various organizational contexts. The Effect of Compensation on Employee Performance The results of this study reveal that compensation plays a significant role in shaping employee performance at PT Banua Alam Semesta Banjarmasin. Forms of compensationAi such as salaries aligned with job responsibilities and performance, performance-based allowances and bonuses, promotions tied to achievement, the provision of adequate work facilities, and recognition for outstanding employeesAicollectively show a strong positive effect on performance. These findings are consistent with the research of Norfiana. Agustina, and Alfiannor . Compensation also contributes to enhancing employee satisfaction. By offering appropriate and competitive compensation, organizations are better positioned to attract, retain, and engage employees who demonstrate productive work behaviors and positive Adequate compensation strengthens employee motivation, encouraging them to contribute optimally to organizational objectives. Edison et al. highlight that compensation represents what employeesAisuch as police officersAireceive in return for their contributions. Incentives, whether monetary or non-monetary, are typically awarded individually and can effectively motivate employees when they are perceived as fair and aligned with performance. Conversely, the motivational impact of compensation diminishes when rewards are attached solely to routine activities that employees would normally perform regardless of additional incentives. Offering rewards for routine tasks may produce unintended negative effects, as employees may become overly reliant on incentives and begin to neglect their responsibilities when such rewards are not provided. Nevertheless, it is widely recognized that a well-designed reward systemAior incentive programAican help lower employee turnover and strengthen loyalty and commitment to the organization. Rewards are most effective when employees perceive them as valuable, provided in sufficient amounts, available in forms that employees prefer, and distributed with fairness and equity (Marnis, 2014: . International Journal of Economics. Business and Accounting Research (IJEBAR) Page 151 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR Compensation is considered effective when it is able to motivate employees and enhance their productivity. Compensation practices often take into account factors such as seniority or the number of hours worked. Employees contribute their time and effort to the organization, and in exchange, the organization offers compensation in various forms. The structure and mechanisms through which an organization distributes these rewards play a crucial role in shaping employee motivation (Wibowo, 2016: . Kasnaeny . 5: 93Ae. emphasizes that employee needs must be taken into account, as compensationAigiven as a reward for their contributionsAihelps employees maintain their dignity and social standing. Fair compensation enables employees to live decently and independently, without relying on others. At the same time, compensation also safeguards the organizationAos interests, as it encourages employees to direct their abilities, effort, and time toward achieving corporate objectives. Compensation functions as a strategic tool to support the companyAos goals by fostering initiative and motivating employees in their work. Additionally, compensation serves as a medium for communicating organizational norms, particularly the principle that remuneration is aligned with performance. Through this approach, employees are expected to willingly and consciously meet the performance standards set by the organization. Research conducted by Shinta Wahyu Hati and Indira Brahmana . on the influence of financial compensation on employee performance, with work motivation as an intervening variable at the Head Office of PT Citra Buana Prakarsa, revealed several important findings. Their study showed that direct compensation significantly affects work motivation, and it also has a significant direct effect on employee performance. Moreover, direct compensation, indirect compensation, and work motivation collectively exert a significant simultaneous influence on performance, as demonstrated through path analysis. Similarly. Reddy . examined the impact of compensation on employee performance and concluded that an effective compensation package plays a crucial role in motivating employees to enhance their performance and, consequently, improve organizational productivity. Santoso . , in his study on PT Asuransi Bangun Askrida. Jakarta Branch, also found a positive linear relationship between compensation and employee performance. In line with these findings, research by Fitriana and Adi . on compensation and performance among employees at the Integrated Office showed that fair and appropriate compensation leads to improved performance among civil servants in the Malang City Government. The influence of work attitude, work motivation, job satisfaction, and compensation on employee performance The results of this study demonstrate that work attitude, work motivation, job satisfaction, and compensation collectively exert a significant influence on employee performance at PT Banua Alam Semesta Banjarmasin. This outcome reinforces the importance of these variables in human resource management research, as they are fundamentally associated with fostering loyal, competent, and professional employees. These findings align with previous studies. Cabrera and Estacio . reported that work attitudes and motivation jointly shape employee performance. Similar conclusions were reached by Noor and Agustina . , further strengthening the consistency of this studyAos results. International Journal of Economics. Business and Accounting Research (IJEBAR) Page 152 International Journal of Economics. Business and Accounting Research (IJEBAR) Peer Reviewed Ae International Journal Vol-9. Issue-3, 2025 (IJEBAR) E-ISSN: 2614-1280 P-ISSN 2622-4771 https://jurnal. stie-aas. id/index. php/IJEBAR Additionally, research by Hidayat and Agustina . identified that compensation and work motivation simultaneously affect employee performance, particularly in the context of police personnel. Related studies by Fenti. Suryasari, and Agustina . , as well as by Hidayat and Agustina . , also confirmed that work motivation, job satisfaction, and compensation collectively contribute to enhancing employee performance within the police institution. Conclusion Work attitude, work motivation, job satisfaction, and compensation each exert a significant individual effect on the performance of employees at PT Banua Alam Semesta Banjarmasin. In addition, these four factors collectively demonstrate a simultaneous influence on employee performance within the organization. References