Journal of Management Economics and Financial Accounting e-ISSN: 3110-4924 p-ISSN: 3110-5475 Determinants of Employee Performance in Regional Government Inspectorates: The Role of Education and Training.
Motivation and Work Discipline Dwi Rahmawati 1.
Marzolina 2.
Kurniawaty Fitri 3* Fakultas Ekonomi dan Bisnis.
Universitas Riau.
Indonesia, e-mail : : dwi.
rahmawati1131@student.
Fakultas Ekonomi dan Bisnis.
Universitas Riau.
Indonesia, e-mail : marzolina.
@lecturer.
3 Fakultas Ekonomi dan Bisnis.
Universitas Riau.
Indonesia, e-mail : kurniawaty.
fitry@lecturer.
* Corresponding Author : Kurniawaty Fitri Received: February 6, 2026 Revised: February 9, 2026 Accepted: February 14, 2026 Published: February 16, 2026 Curr.
Ver.
: February 16, 2026 Abstract: Employee performance is a crucial aspect that determines the quality of public services and the effectiveness of an organization, including government agencies.
In the current era of globalization and the demands of modernization, employee performance is influenced not only by internal organizational factors but also by various external factors, such as education and training, motivation, and work discipline.
In Indonesia, one government agency that plays a crucial role in monitoring and enforcing regulations is the Regional Inspectorate, including the Kampar Regency Inspectorate.
As a supervisory element of local government, the Kampar Regency Inspectorate plays a crucial role in improving the effectiveness of its oversight of the quality of financial reports and the accountability of regional agency performance.
This study aims to analyze the influence of education and training, motivation, and work discipline on employee performance at the Kampar Regency Inspectorate Office.
This study used a quantitative approach with a survey method.
The population in this study was all 64 employees at the Kampar Regency Inspectorate Office.
The sampling technique used a census method, thus utilizing the entire population as the research sample.
Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS.
The results of the study indicate that education and training .
, motivation, and work discipline simultaneously have a positive and significant effect on employee performance at the Kampar Regency Inspectorate Office.
Partially, education and training .
have a positive and significant effect on employee performance, motivation has no positive effect on employee performance, and work discipline has a positive and significant effect on employee performance.
Motivation has no significant effect on employee performance at the Kampar Regency Inspectorate Office.
This indicates that the level of employee work motivation, whether in the form of achievement motivation, work enthusiasm, recognition, or responsibility, has not significantly contributed to improving employee performance.
The results of this study indicate that improving the quality of education and training, strengthening work motivation, and implementing good work discipline can improve employee performance.
Keywords: Education and Training.
Work Motivation.
Work Discipline.
Employee Performance.
Inspectorate.
Introduction Copyright: A 2026 by the authors.
Submitted for possible open access publication under the terms and conditions of the Creative Commons Attribution (CC BY SA) license .
ttps://creativecommons.
org/licenses/by-sa/4.
Employee performance is a fundamental determinant of organizational effectiveness, particularly in public sector institutions responsible for ensuring accountability, transparency, and regulatory compliance.
Government internal oversight agencies, such as regional inspectorates, play a strategic role in supervising public administration and maintaining governance Therefore, improving employee performance in supervisory institutions becomes an essential organizational priority.
Effective human resource management through education and training, motivation enhancement, and enforcement of work discipline is widely recognized as an important approach to improving employee competence, productivity, and professional accountability.
DOI : https://doi.
org/10.
69714/d7bbm531 https://journal.
id/index.
php/jomefa Journal of Management Economics and Financial Accounting 2025 (Decembe.
vol 1 no 2 Rahmawati, et al.
30 of 43 Previous studies have widely examined the influence of education and training, work motivation, and work discipline on employee performance in both private and public sector organizations.
Several studies reported that education and training improve employee competence and performance, while work discipline strengthens compliance and operational effectiveness.
Work motivation has also been recognized as an important psychological factor influencing employee engagement and performance outcomes.
However, empirical findings related to work motivation in the public sector remain inconsistent.
Some studies indicate a significant positive relationship between motivation and performance, whereas others suggest that motivation functions more as a maintenance factor that sustains job stability rather than directly improving performance outcomes.
In addition to inconsistent findings, most previous studies have been conducted in general public service institutions or private organizations, with limited attention given to internal government oversight agencies.
Inspectorate institutions possess distinctive organizational characteristics, including a strong control orientation, regulatory enforcement responsibilities, hierarchical structures, and procedural work systems.
These characteristics may influence how education and training, motivation, and discipline operate in shaping employee performance.
Consequently, findings from other organizational contexts may not be fully generalizable to inspectorate environments.
Furthermore, prior research frequently examines education and training, motivation, or discipline separately rather than integrating these three variables within a single analytical framework.
There remains a lack of empirical studies that simultaneously test the combined influence of these factors in local government supervisory institutions.
This limitation creates a gap in understanding how multiple human resource factors interact to influence employee performance in organizations whose core function is internal supervision and control.
Based on these limitations, this study addresses three main research gaps.
First, there is limited empirical research focusing specifically on regional inspectorate institutions as internal oversight bodies in local government contexts.
Second, previous findings regarding the role of work motivation in public sector performance remain inconsistent and require further empirical examination.
Third, there is a lack of integrated studies that simultaneously analyze education and training, work motivation, and work discipline within a single analytical model in control-oriented government institutions.
Therefore, this study aims to analyze the simultaneous and partial influence of education and training, work motivation, and work discipline on employee performance at the Kampar Regency Inspectorate Office.
The findings are expected to contribute to the development of human resource management strategies in public sector supervisory institutions and to provide empirical evidence that strengthens the theoretical understanding of performance determinants in control-oriented government organizations.
Therefore, this study aims to address these research gaps by empirically examining the influence of education and training, work motivation, and work discipline on employee performance at the Kampar Regency Inspectorate Office.
Based on the identified research gaps, the objectives of this study are:
To analyze the simultaneous effect of education and training, work motivation, and work discipline on employee performance in a government internal supervisory institution.
To examine the partial effect of each independent variable in order to clarify inconsistent findings, particularly regarding work motivation.
To provide contextual empirical evidence and practical recommendations for improving human resource management practices in local government inspectorate institutions.
Literature Review 1 Employee Performance Employee performance reflects the level of achievement demonstrated by employees in carrying out organizational tasks and responsibilities in accordance with established standards and objectives .
In public sector organizations, performance is not solely measured by productivity outcomes but also by compliance with regulations, accountability, and adherence to administrative procedures.
Previous studies have consistently shown that employee performance is influenced by competence development, motivational factors, and behavioral control mechanisms such as Journal of Management Economics and Financial Accounting 2025 (Decembe.
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31 of 43 work discipline.
However, in bureaucratic institutions, performance is often structured through formal procedures and hierarchical control rather than individual autonomy.
Consequently, performance improvement may rely more heavily on structural factors such as training and discipline compared to purely psychological drivers.
Empirical studies demonstrate that education and training and work discipline are strong predictors of performance improvement in public organizations, especially in supervisory agencies that require procedural accuracy and regulatory compliance.
Meanwhile, the role of motivation shows mixed findings, suggesting that the relationship between motivation and performance may depend on organizational context and reward systems.
Therefore, understanding performance in government inspectorates requires an integrative perspective that combines competency development, behavioral regulation, and contextual organizational Performance reflects productivity, quality of work, responsibility, and achievement of organizational goals.
Individual performance is largely determined by the following factors:
Ability: The skills and knowledge possessed by the individual.
Motivation: The drive and enthusiasm to achieve goals.
Opportunity: Support and a work environment that facilitates performance.
Several researchers have researched the relationship between education and training (Dikla.
, motivation, and work discipline on employee performance.
Research conducted by .
shows that both partial and simultaneous education and training have a positive and significant effect on competency, and both directly and indirectly have a positive and significant impact on employee motivation and performance.
2 Education and Training Education and training are strategic human resource development instruments aimed at improving employeesAo technical competencies, professional skills, and job-related knowledge .
Prior studies indicate that structured training programs contribute positively to performance by enhancing employeesAo ability to perform tasks efficiently and accurately.
However, beyond improving individual competence, training also plays a structural role in public sector organizations.
In inspectorate institutions, employees are required to understand regulatory frameworks, audit procedures, and compliance standards.
Thus, training serves not only as a developmental tool but also as a mechanism to ensure consistency in administrative practices and decision-making processes.
Empirical research generally reports a positive and significant effect of education and training on employee performance .
Nevertheless, some studies highlight that the effectiveness of training depends on organizational support, relevance of training materials, and opportunities to apply acquired skills in daily tasks.
In the context of government inspectorates, training is particularly critical because performance outcomes are closely linked to professional competence and procedural compliance.
Therefore, education and training are expected to play a central role in enhancing employee performance within bureaucratic supervisory institutions.
A study conducted by .
found that, both partially and simultaneously, education and training have a positive and significant effect on competence and, directly and indirectly, also have a positive and significant impact on employee motivation and performance at the Klaten Regency Inspectorate.
These results align with research conducted by .
, which demonstrated a significant influence between education and training on employee The research findings contribute to the understanding of the factors that influence employee performance in an organizational environment.
3 Motivation Work motivation refers to internal and external forces that drive individuals to perform tasks and achieve organizational goals .
Theoretically, motivated employees tend to demonstrate higher commitment, job satisfaction, and productivity.
Many studies report a positive relationship between motivation and employee performance .
However, empirical Journal of Management Economics and Financial Accounting 2025 (Decembe.
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32 of 43 findings in the public sector reveal inconsistencies.
Several studies indicate that motivation does not always significantly influence performance in bureaucratic environments characterized by rigid structures, standardized procedures, and limited performance-based In government institutions, employeesAo work behavior is often governed by formal rules and administrative accountability systems rather than personal initiative.
Limited extrinsic rewards, fixed salary structures, and hierarchical decision-making processes may reduce the direct impact of motivation on performance outcomes.
In such contexts, motivation may function more as a maintenance factor that preserves job stability rather than as a strong performance driver.
In inspectorate institutions, where adherence to regulations and procedural discipline are prioritized, individual enthusiasm alone may not significantly enhance performance unless supported by institutional systems and professional competencies.
This contextual nuance suggests that the relationship between motivation and performance in the public sector may be weaker or statistically insignificant compared to private organizations.
Several researchers have researched the relationship between motivation and employee performance.
Research conducted by .
indicates that motivation significantly influences employee performance.
other words, the higher the employee's motivation, the higher their performance.
Similar results were obtained from research conducted by .
, which showed that all variables work motivation, work discipline, education, and work experience had a simultaneous positive and significant influence on employee performance.
4 Work Discipline Discipline is the main foundation of an organization because it impacts employee The better the employee's discipline, the better the performance achieved.
Work discipline is an attitude of respecting, adhering to, and complying with organizational regulations, both written and unwritten, and the ability to accept sanctions imposed on employees who fail to comply with these rules.
Discipline can be assessed from several aspects, including attendance percentage, the extent to which employees comply with rules and regulations, the completeness of their attributes, and the imposition of sanctions for violations of established rules.
Employees with high discipline can perform their duties or jobs optimally, thereby producing high-quality work that positively impacts the organization.
Work discipline represents employeesAo adherence to organizational rules, procedures, and behavioral standards.
Discipline ensures consistency, reliability, and accountability in task execution, which are essential components of performance in bureaucratic institutions.
Prior research consistently demonstrates that disciplined employees exhibit higher levels of productivity and responsibility .
However, beyond individual behavior, discipline in public organizations reflects organizational control mechanisms that maintain operational order and regulatory compliance.
In inspectorate offices, procedural discipline is particularly critical because employees are responsible for conducting audits, monitoring governance practices, and ensuring regulatory compliance.
Errors caused by indiscipline can result in administrative risks and reduced institutional credibility.
Consequently, discipline may have a stronger and more direct influence on performance compared to psychological factors such as motivation.
Therefore, work discipline is expected to be a key determinant of employee performance in supervisory government institutions where procedural accuracy and adherence to regulations are highly emphasized.
Several researchers have researched the relationship between work discipline and employee Research conducted by .
showed that all variables, namely work motivation, work discipline, education, and work experience, simultaneously had a positive and significant effect on employee performance at the Jeneponto Regency Regional Personnel and Training Agency.
Similar results were also found in research conducted by .
, which showed that work discipline had a positive and significant effect on employee performance at the Padang City Manpower and Industry Office.
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33 of 43 5 Conceptual Framework Based on the theoretical synthesis and empirical findings, employee performance in government inspectorates is influenced by three main factors:
Education and training as competence development mechanisms.
Work motivation as a psychological driver with potentially varying effects in bureaucratic Work discipline as a procedural control mechanism ensuring compliance and operational Education and training and work discipline are expected to have strong positive relationships with performance, while the effect of motivation may vary depending on institutional Figure 1 Research Model Sources: .
6 Hypotheses Development Based on the literature synthesis:
H1: Education and training, work motivation, and work discipline simultaneously affect employee performance H2: Education and training positively affect employee performance.
(Training enhances competencies, technical expertise, and procedural understanding required in supervisory institutions.
H3: Work motivation positively affects employee performance.
(Although motivation is theoretically associated with improved performance, prior studies in public sector organizations report mixed and sometimes insignificant results due to bureaucratic structures, limited extrinsic rewards, and strong procedural control.
Therefore, this hypothesis is proposed while acknowledging the potential for non-significant empirical outcomes.
H4: Work discipline positively affects employee performance.
Journal of Management Economics and Financial Accounting 2025 (Decembe.
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34 of 43 (Discipline strengthens compliance with regulations and ensures accuracy in task execution, which are critical in inspectorate environments.
Proposed Method Research Design This study employed a quantitative cross-sectional survey design to examine the influence of education and training, work motivation, and work discipline on employee performance at the Inspectorate Office of Kampar Regency.
A cross-sectional approach involves collecting data from respondents at a single point in time to analyze current perceptions and organizational conditions.
This design is appropriate for identifying relationships among variables and testing hypotheses using statistical analysis.
The quantitative approach enables objective measurement of research variables through numerical data obtained from structured questionnaires.
Furthermore, the survey design allows the researcher to obtain empirical information directly from employees regarding human resource management practices and performance outcomes within the organization.
Population and Sample The population consisted of all employees working at the Inspectorate Office of Kampar Regency, totaling 65 individuals.
Due to the relatively small population size, this study applied a census sampling technique, meaning all members of the population were included as research respondents.
Questionnaires were distributed to all employees, and 64 completed responses were obtained and deemed valid for analysis after data screening.
The census approach was selected to ensure comprehensive representation of organizational conditions and to minimize sampling bias.
Data Collection Data were collected using a structured questionnaire distributed directly to employees of the Inspectorate Office of Kampar Regency.
The questionnaire consisted of statements measuring education and training, work motivation, work discipline, and employee Responses were measured using a five-point Likert scale, ranging from:
1 = Strongly Disagree 2 = Disagree 3 = Neutral 4 = Agree 5 = Strongly Agree The questionnaire items were developed by adapting measurement indicators from previous validated studies and relevant human resource management literature to ensure content Prior to data collection, the instrument underwent a pilot review to ensure clarity, relevance, and suitability to the research context.
Validity and reliability tests were conducted using statistical analysis to confirm that all items met the required measurement standards.
Ethical considerations were carefully addressed throughout the research process.
Respondents were informed about the purpose of the study before completing the questionnaire, and participation was voluntary based on informed consent.
The anonymity and confidentiality of respondents were strictly maintained, and data were used solely for academic research purposes without revealing personal identities or sensitive information.
Data Analysis Techniques Data analysis was conducted using quantitative statistical methods to test the proposed The analysis procedures included:
Descriptive statistical analysis to describe respondent characteristics and research Validity and reliability testing to assess the quality of research instruments.
Classical assumption testing, including normality, multicollinearity, and heteroscedasticity tests, to ensure that regression analysis assumptions were met.
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35 of 43 Multiple linear regression analysis to examine the influence of independent variables on the dependent variable.
t-test .
artial testin.
to evaluate the individual effect of each independent variable on employee performance.
F-test .
imultaneous testin.
to determine the combined effect of education and training, motivation, and work discipline on performance.
Coefficient of determination (RA) to measure the explanatory power of the regression The multiple linear regression model used in this study is expressed as follows:
yeA = yeC yeEya ycya yeEya ycya yeEyc ycyc yeI Where:
Y = Performance a = Constant b1, b2, b3 = Correlation coefficient X1 = Education and training X2 = Motivation X3 = Work discipline e = Error term .
onfounding variabl.
or residual.
Results and Discussion Respondent Characteristics Respondents consisted of employees with various demographic backgrounds including gender, age, education level, and years of service.
The diversity of respondents provided comprehensive insight into organizational conditions.
1 Respondent Characteristics Based on Gender Based on data obtained from questionnaires distributed by researchers to 64 respondents at the Kampar Regency Inspectorate Office, characteristics based on gender are divided into two categories as follows:
Table 1.
Respondent Description Table Based on Gender
Gender
Total
Percentage Male
60,9%
Famale 39,0% Total The results show that male employees dominate the respondent composition with 39 people .
9%), while female employees number 25 people .
0%).
This finding only describes the demographic composition of respondents involved in this study and does not imply any causal relationship with job demands or employee performance.
The gender distribution is presented solely to provide a general overview of the respondent characteristics within the Kampar Regency Inspectorate Office.
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36 of 43 Instrument Testing Validity and reliability tests confirmed that all questionnaire items were appropriate for measuring research variables.
Classical assumption tests indicated that the regression model met normality, multicollinearity, and heteroskedasticity requirements.
Table 2.
Validity Test Variabel Performance (Y) Education and Training (Dikla.
(X.
Motivation (X.
Work Discipline (X.
Corrected Item Measurement Total Correlation Criteria Value Y1.
Valid Y1.
Valid Y1.
Valid Y1.
Valid Y1.
Valid X1.
Valid X1.
Valid X1.
Valid X1.
Valid X2.
Valid X2.
Valid X2.
Valid X2.
Valid X2.
Valid X3.
Valid X3.
Valid X3.
Valid X3.
Valid X3.
Valid Item Description The validity testing criteria are with = 0.
%), a questionnaire can be declared valid if the calculated r > r table and the level of significance is 5% so that the r table is 0.
Overall, the validity test results indicate that all statement items from the variables Performance (Y).
Education and Training (X.
Motivation (X.
, and Work Discipline (X.
have met the established validity criteria.
Therefore, all research instruments are declared valid and can be used in the next data collection stage for research analysis at the Kampar Regency Inspectorate Office.
Table 3.
Reliability Test Variabel CronbachAos Alpha Measurement Criteria Value CronbachAos Alpha Performance (Y) 0,60 Reliabel Journal of Management Economics and Financial Accounting 2025 (Decembe.
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CronbachAos Alpha
Measurement Criteria Value CronbachAos Alpha
0,60
Reliabel
0,60
Reliabel
0,60
Reliabel Education and Training (Dikla.
(X.
Motivation (X.
Work Discipline (X.
The item reliability testing criteria used are the Cronbach's alpha formula.
An instrument is considered reliable if the Cronbach's alpha value is greater than 0.
60 (Ghozali, 2.
Overall, the reliability test results indicate that the research instruments for the variables Performance (Y).
Education and Training (X.
Motivation (X.
, and Work Discipline (X.
have met the reliability criteria.
Therefore, all research instruments can be used consistently in collecting and analyzing research data at the Kampar Regency Inspectorate Office.
Normality Test The normality test aims to determine whether the confounding variables or residuals in a regression model have a normal distribution.
Table 4.
Kolmogorov-Smirnov Test One-Sample Kolmogorov-Smirnov Test Unstandardized Residual Normal Parametersa,b Mean Std.
Deviation Most Extreme Differences Absolute Positive Negative Kolmogorov-Smirnov Z Asymp.
Sig.
-taile.
Test distribution is Normal.
Calculated from data.
Based on the results of the normality test using the One-Sample KolmogorovAeSmirnov Test on the unstandardized residual value, the Asymp.
Sig.
-taile.
value was obtained at 0.
This value is greater than the 0.
05 significance level, so it can be concluded that the residual data in the regression model is normally distributed.
In addition, the test results show a KolmogorovAeSmirnov Z value of 0.
689, with an average .
residual value of 0.
000 and a standard deviation of 2.
This indicates that the residual spread is around zero and follows a normal distribution pattern.
Thus, it can be concluded that the regression model in this study has met the classical assumption of normality, so it is suitable for use in multiple linear regression analysis and further hypothesis testing.
Multicollinearity Test The multicollinearity test aims to determine whether a regression model detects a correlation between the independent variables.
Multicollinearity can be tested using .
the tolerance value and .
the variance inflation factor (VIF).
If the VIF value is >10.
00 and the tolerance value is <0.
10, the variable exhibits multicollinearity.
If the VIF value is <10.
00 and the tolerance value is >0.
10, the variable does not exhibit multicollinearity.
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Multicollinearity Test Coefficientsa Unstandardized Co- Standardized Coefficients Model (Con- Std.
Error Collinearity Statist Sig.
Beta Tolerance VIF Dependent Variable: Y Based on the multicollinearity testing criteria, a regression model is declared free from multicollinearity if the Tolerance value is greater than 0.
10 and the VIF value is less than 10.
The test results show that all independent variables have a Tolerance value > 0.
10 and a VIF value < 10.
Thus, it can be concluded that there is no multicollinearity between the independent variables in the regression model.
This shows that the variables Education and Training (X.
Motivation (X.
, and Work Discipline (X.
do not have a strong linear relationship with each other, so that each variable can explain the dependent variable Performance (Y) independently.
Heteroscedasticity Test The heteroscedasticity test aims to test whether the regression model shows unequal variance from the residuals of one observation to another.
Table 6.
Heteroscedasticity Test Coefficientsa Unstandardized Coeffi- Standardized Co- Model Std.
Error (Constan.
Sig.
Beta Dependent Variable: ABS_RES1 Based on the results of the heteroscedasticity test using the Glejser test shown in the Coefficients table, it can be seen that the significance value (Sig.
) for all independent variables is above the significance level of 0.
The Education and Training variable (X.
has a significance value of 0.
944, the Motivation variable (X.
784, and the Work Discipline variable (X.
In accordance with the criteria for heteroscedasticity testing using the Glejser test, if the significance value of each independent variable is greater than 0.
05, it can be concluded that there are no symptoms of heteroscedasticity in the regression model.
Thus, the test results show that all variables do not significantly affect the absolute residual value (ABS_RES.
Regression Analysis Regression analysis results demonstrated that education and training, motivation, and work discipline simultaneously influenced employee performance significantly.
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39 of 43 Table 7.
Regression Analysis Results Coefficientsa Unstandardized Standardized Coefficients Coefficients Model Std.
Error (Constan.
Sig.
Beta Dependent Variable: Y The regression equation is obtained as follows: Y = 3.
576X1 Oe 0.
062X2 0.
421X3.
Based on the regression equation, it can be interpreted that the constant value of 3.
455 indicates that if the variables Education and Training (X.
Motivation (X.
, and Work Discipline (X.
are considered constant or have a value of zero, then the Performance (Y) value is 3.
Variable (X.
has a regression coefficient of 0.
576 with a significance level of 0.
007 (<0.
This indicates that education and training have a positive and significant effect on employee Variable (X.
has a regression coefficient of -0.
062 with a significance level of 715 (>0.
This indicates that motivation has a negative but insignificant effect on employee performance.
Therefore, motivation does not significantly influence employee performance in this regression model.
Variable (X.
has a regression coefficient of 0.
421 with a significance level of 0.
001 (<0.
This indicates that work discipline has a positive and significant effect on employee performance.
Partial Testing Each independent variable showed a positive and significant effect on performance:
Education and training improved employee competence and work effectiveness.
Motivation increased work enthusiasm and commitment.
Work discipline enhanced responsibility and task completion accuracy.
Table 8.
Partial Testing .
-Tes.
Coefficientsa Model Unstandardized Standardized Coefficients Coefficients Std.
Error (Constan.
Sig.
Beta Dependent Variable: Y Partial testing results indicate that education and training ( = 0.
p = 0.
and work discipline ( = 0.
p = 0.
have a positive and significant effect on employee performance.
Meanwhile, work motivation shows a negative and non-significant effect ( = Oe0.
p = 0.
These findings suggest that competence development and adherence to organizational rules play a more dominant role in improving performance compared to psychological motivational factors within this institutional context.
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imultaneous testin.
To test the significance of the influence of education and training, motivation, and work discipline on employee performance at the Kampar Regency Inspectorate Office, the F-test (Fisher's exact tes.
is shown in the following table:
Table 9.
F-test ANOVAa Sum of Model Mean Squares Square Regression Residual Total Sig.
Dependent Variable: Y Predictors: (Constan.
X3.
X1.
X2 The calculated F value was obtained at 27.
269 with a significance level of 0.
This significance value is smaller than 0.
05, so it can be concluded that the regression model is simultaneously significant.
The results of this test indicate that the variables Education and Training (X.
Motivation (X.
, and Work Discipline (X.
together have a significant effect on the Employee Performance variable (Y).
Thus, the hypothesis stating that education and training, motivation, and work discipline have a simultaneous effect on employee performance is accepted.
Coefficient of determination (RA) RA is used to measure the best accuracy of multiple regression analysis.
If RA approaches 1 .
, it is said that the model is stronger in explaining the variation of the independent variable with respect to the dependent variable.
Conversely, if RA approaches 0 .
, it is said that the independent variable is less able to explain the dependent variable.
Table 10.
Coefficient of Determination Test Model Summary Std.
Error of the Model R Square Adjusted R Square Estimate Predictors: (Constan.
X3.
X1.
X2 The Model Summary table shows an Adjusted R Square value of 0.
This indicates that 6% of the variation in employee performance (Y) can be explained by the independent variables used in this study, namely education and training (X.
, motivation (X.
, and work discipline (X.
Meanwhile, the remaining 44.
4% is explained by other factors outside this research model that were not examined, such as leadership style, work environment, organizational culture, compensation, and other individual factors.
Discussion The findings of this study indicate that education and training and work discipline have a positive and significant effect on employee performance, while work motivation has a negative and non-significant effect.
These results provide important insights into human resource management practices within public sector supervisory institutions.
The significant effect of education and training confirms that competency development remains a key factor in Journal of Management Economics and Financial Accounting 2025 (Decembe.
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41 of 43 improving employee performance in government organizations.
Training programs enhance employeesAo technical knowledge and professional skills, enabling them to perform tasks more This finding is consistent with previous studies by .
, which demonstrated that training programs significantly improve employee competence and performance Similarly, work discipline shows a strong positive influence on performance.
bureaucratic institutions such as inspectorate offices, adherence to procedures, punctuality, and compliance with regulations are essential for maintaining operational effectiveness.
These results align with studies conducted by .
, which found that disciplined work behavior significantly improves employee performance in public sector organizations.
In contrast, work motivation was found to have a negative and non-significant effect on performance.
This result represents the most distinctive finding of the study.
One possible explanation can be viewed through HerzbergAos Two-Factor Theory, where certain motivational aspects in bureaucratic environments function more as hygiene factors rather than true performance drivers.
In structured public institutions with rigid rules and standardized procedures, employees may perform tasks based primarily on formal obligations rather than intrinsic motivation.
As a result, motivation may help maintain job stability but does not necessarily lead to measurable performance improvement.
Another possible explanation is that external organizational structures, such as strict regulations and hierarchical supervision systems, may limit the influence of individual motivation on performance outcomes.
Employees may complete tasks according to established procedures regardless of their motivational levels.
This interpretation is supported by previous research indicating that motivation does not always significantly influence performance in highly regulated public sector environments.
The coefficient of determination shows that 55.
6% of the variance in employee performance can be explained by education and training, motivation, and work discipline, while the remaining 44.
4% is influenced by other factors not examined in this study.
This limitation suggests that additional variables such as leadership style, organizational culture, compensation systems, job satisfaction, and work environment may play significant roles in shaping employee performance.
Future research is therefore recommended to include these variables in order to provide a more comprehensive explanation of performance determinants within government institutions.
Compared with previous research, the results of this study are partially consistent.
The significant influence of education and training and work discipline aligns with most empirical findings in both public and private sector contexts.
However, the nonsignificant role of motivation indicates contextual differences specific to supervisory government agencies, highlighting the importance of organizational structure and bureaucratic work systems in shaping employee behavior.
Comparison Compared to previous research, this study provides empirical evidence in the context of a local government inspectorate.
While previous studies focused on private organizations or separate public institutions, this study highlights the importance of integrated HR management practices specifically in supervisory government institutions.
Conclusions and Practical Implications This study provides theoretical and practical insights into human resource management within public sector oversight institutions.
The findings indicate that structured organizational mechanisms, particularly education and training programs and the consistent enforcement of work discipline, play a more dominant role in improving employee performance compared to general work motivation.
In institutional environments that emphasize compliance, supervision, and accountability, performance improvement is more strongly influenced by formal systems that enhance competence and regulate behavior rather than by general psychological encouragement alone.
From a theoretical perspective, the results reinforce the view that in highly regulated public organizations, performance is shaped by structural and procedural Education and training strengthen technical competence and professional capacity, while work discipline ensures adherence to operational standards and regulatory Motivation, although important as a maintenance factor for work stability, may Journal of Management Economics and Financial Accounting 2025 (Decembe.
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From a practical standpoint, several managerial recommendations can be proposed for the Inspectorate Office of Kampar Regency and similar public institutions:
Management should prioritize targeted and competency-based training programs that align with supervisory duties and professional development needs.
Organizations need to enforce a fair and consistent disciplinary system that promotes accountability while maintaining organizational justice.
Institutions should re-evaluate existing motivational systems by aligning rewards, recognition mechanisms, and career development opportunities with actual performance outcomes and employee expectations.
HR management practices should integrate structural development .
raining and disciplin.
with strategic performance management systems to ensure sustainable organizational performance improvement.
Overall, the study highlights that structured and systemic HR interventions are more effective in enhancing performance in public oversight institutions compared to general motivational efforts alone.
Limitations and Future Research Directions This study has several limitations that should be considered when interpreting the findings.
First, the research was conducted within a single public organization, which may limit the generalizability of the results to other institutional contexts or sectors.
Second, the crosectional research design only captures conditions at one point in time, making it difficult to observe long-term causal relationships between variables.
Third, data were collected using self-reported questionnaires, which may introduce common method bias and subjective response tendencies.
Future research is recommended to address these limitations by conducting longitudinal studies that examine performance changes over time and provide stronger causal explanations.
Researchers are also encouraged to include moderating or mediating variables such as leadership style, organizational culture, work environment, or compensation systems to obtain a more comprehensive understanding of performance determinants.
Additionally, qualitative or mixed-method approaches could be employed to explore deeper psychological and organizational factors influencing employee motivation in public sector institutions.
Funding: This research received no external funding.
Data Availability Statement: Data were collected through questionnaires distributed to employees of the Inspectorate Office of Kampar Regency.
Data are available from the author upon reasonable request.
Acknowledgments: The author would like to thank all respondents and institutional stakeholders who supported the research process.
Conflicts of Interest: The authors declare no conflict of interest.
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