THE SATISFACTION–PERFORMANCE PARADOX: RETHINKING HERZBERG’S TWO-FACTOR THEORY AMONG MUSLIM ACCOUNTANTS IN INDONESIAN HOSPITALS
DOI:
https://doi.org/10.35631/IJEMP.936030Keywords:
External Factors, Job Satisfaction, Job Performance, Hospital Accountants, Herzberg’s Two-Factor Theory, Pls-SemAbstract
This study examines whether job satisfaction mediates the relationship between external workplace factors and job performance among Muslim accountants working in Indonesian hospitals. The study considers company policies, peer relationships, work security, and supervisory relationships as external or hygiene factors within Herzberg’s Two-Factor Theory. A quantitative cross-sectional survey using purposive sampling produced 370 usable responses from 400 distributed questionnaires. Data were analysed with partial least squares structural equation modelling (PLS-SEM) and bias-corrected bootstrapping. External factors were significantly related to job satisfaction (β = 0.489, t = 9.828, p < 0.001, 95% CI [0.405, 0.567]). Job satisfaction, however, was not significantly related to job performance (β = 0.047, t = 0.719, p = 0.236, 95% CI [−0.063, 0.154]). The indirect effect of external factors on job performance through job satisfaction was also not significant (β = 0.023, t = 0.685, p = 0.494, 95% CI [−0.035, 0.095]). The results indicate that workplace conditions were associated with how respondents evaluated their jobs, but this association was not transmitted to job performance through satisfaction. The findings suggest that hygiene conditions are relevant to employees’ workplace experience, but they do not, through job satisfaction, explain differences in accounting performance in this sample.
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