BAB I Ilomata International Journal of Tax & Accounting (IJTC) P-ISSN: 2714-9838; E-ISSN: 2714-9846 Volume 2, Issue 1 January 2021 Page No. 17-36 https://www.ilomata.org/index.php/ijtc 17 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Vera Wulandari1, Lesi Hertati2, Rina Antasari3, Nazarudin4 1Student of Postgraduate Program at Tridinanti University Palembang-Indonesia 2Lecturer, Department of Accounting, STIE Rahmaniyah Sekayu-Indonesia 3.4.Lecturer Faculty Tarbiyah UIN Raden Fatah, Palembang-Indonesia Correspondent: vera_wulandari@gmail.com Submitted : November 19, 2020 Revised : November 15, 2020 Published : January 31, 2021 Abstract Leadership is a leader's way of influencing subordinates with certain characteristics so that they can achieve the desired goals. One of the factors for the success of a leader depends on the leadership techniques used in creating situations that cause the people they lead to arise awareness to carry out what they want. In other words, whether a leader is effective or not depends on how his ability to manage and apply his leadership pattern under the situation and conditions of the organization. Feelings related to job satisfaction and dissatisfaction tend to reflect the worker's assessment of current and past work experiences rather than expectations for the future. So it can be concluded that there are two important elements of job satisfaction, namely job values and basic needs. Work values are the goals to be achieved in doing work tasks. What is wanted to be achieved are work values that are considered important by individuals. It goes on to say that work values must match or help fulfill basic needs. Thus it can be concluded that job satisfaction is the result of labor which is related to work motivation with the degree of importance of job aspects for individuals. An individual will feel satisfied or dissatisfied with his work, which depends on how he perceives a match or contradiction between his desires and the results he gets. This research method is the method of exploration and verification, the analysis tool is structural equation modeling (SEM, PLS). The results showed that the influence of the Covid-19 crisis leadership style on job satisfaction has implications for company performance. Keyword: Post-Covid-19 Transformative Leadership Style, Job Satisfaction, Company Performance INTRODUCTION Humans are the driving force of the resources that exist in an organization to carry out the functions of each of these organizations (Avolio & Bass, (2004). The driving wheel of leadership is a human being who can make breakthroughs, changes, transformations for problems that are very visible in the future. A form and style of leadership that has a high sense of urgency, as opposed to routine, monotonous, business as usual leadership, does not want to take risks and wants to be safe and always takes refuge in complicated bureaucratic procedures, takes time, and is also expensive (Cartwright, & Robertson, 2007) When facing a pandemic and economic recession, the Indonesian nation needs a leadership style that is out of the box, outside of the usual routine, rich in breakthroughs, innovative in achieving measurable goals (Correia & Scholten, 2013). Goal-directed leadership behavior and risk lover (Datta & Pandey 2010). The concrete manifestation of this form of transformative leadership is the level of policy and implementation, https://www.ilomata.org/index.php/ijtc mailto:vera_wulandari@gmail.com The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 18 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 which can be in the form of cutting out all bureaucratic procedures so that all programs can be implemented and budget realization can be on schedule. Dare to take legal risks for bureaucratic breakthroughs carried out to accelerate the program, but free from corrupt behavior. As has been done by a leader to cut the wordy bureaucracy, hinder performance, and sacrifice public services (Goulet & Singh, 2002). Herold & Caldwell (2007) stated that in an organization, of course, there is a leader who brings his subordinates to achieve the desired organizational goals and can bring all members of the organization to a common goal and aspiration. Furthermore, Hertati (2015) states that in addition to a leader being able to convince all its members to achieve common goals, a leader is also able to encourage them to learn and progress in work in the organization. The encouragement can provide satisfaction in carrying out any existing work, which later on this satisfaction will be able to improve performance (Hertati, 2016). The phenomenon states that the weakness of the supervisory system from the leadership can result in employees, acting not under established rules, decreasing employee performance, job satisfaction levels and the performance of each employee is still not optimal, there are disappointment and dissatisfaction from employees and satisfaction in the work environment. A transforming leadership style prioritizes according to the demands of its urgency, with measurable targets, pandemic response, and/or economic recovery. Jokowi (2020) as President of the Republic of Indonesia stated that the coronavirus pandemic has placed enormous demands on leaders in the business sector and other sectors. The death toll from this virus caused fear among workers and various stakeholders. Large-scale outbreaks and the uncertainty they face can make it difficult for leaders to cope. This outbreak is characterized by a “landscape- scale” or large-scale crisis that can be interpreted as an unexpected or large event that occurs at an extraordinary speed, causing a high level of uncertainty that causes disorientation, feelings of loss of control, and strong emotional disturbances. Kaplan & Aksa (2012) stated that the most strategic factors in tackling a pandemic are tests, coverage, and speed of reporting, so budget provision is focused on this program. Overall resources are focused here, if needed LGs take out loans for this purpose (as long as laws and regulations allow), and accountability is transparent. Pressing the economic downturn is the low purchasing power of the people, the social safety net program is an important issue, so all bureaucratic breakthroughs to fix data and its follow-up must be the top priority. And there are many more determining strategic factors, which require a fast formulation and an action program that is no less rapid. Kiessling & Harvey (2006) stated that transformative leadership, leadership that brings change requires a leadership pattern that is reliable and then effective and reliable management skills. Strong management skills, lobbying, team building, solidarity building, and smart and breakthrough social communication. Transformative leadership requires good understanding and the realization is in the form of work ethic in the life of the community. Value systems and even beliefs about life attitudes in living and interpreting life. give birth to ethical leadership guidance which has the basic characteristics: dedication, self-honesty, and then honesty to the public as the holder of the public mandate, an exemplary figure (. The leadership qualification is a very meaningful role model, in the life of a community that is being plagued by the Covid-19 pandemic, the economy has declined sharply during a dry season, all sectors in Indonesia have experienced a decline. Of the many employees, of course, there is a leader who is appointed to bring employees to achieve The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 19 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 common goals. Leadership is one of the abilities of someone very interesting to talk about, who often displays opinions and talks that discuss leadership. The role of leadership which is very strategic and important for the achievement of the vision, mission, and goals of an organization is one of the motives that encourages people to always investigate the ins and outs of leadership, apart from nurturing leadership, which is given either from the leader or from fellow members. can lead employees to human behavior to work actively and enthusiastically to achieve optimal results. A performance boost will certainly make members in the organization feel called to immediately complete their duties and responsibilities quickly and precisely. This is what is sometimes often overlooked in an organization. This becomes interesting to examine in more depth the problem of leadership associated with employee job satisfaction and performance. One of the factors that influence to achieve good work results from employees is the ability of leaders who are supportive and manifest sympathy for their subordinates so that they can achieve good performance so that organizational goals can be achieved. However, it is unfortunate that employee performance has not been optimal (Rafferty & Griffin, 2004: Schweizer, & Patzelt, 2012: Smithikrai, & Suwannadet, 2018). This sub-optimal performance is not only a problem of the employees themselves but also the role of a leader in it. How as a leader, be able to move his subordinates to work optimally. A leader should be able to encourage his subordinates to be able to carry out their duties properly, correctly, and quickly. The leader must also provide an example of how to carry out the job. The problem of decreased employee performance is not solely influenced by weak leadership or the attitude of leaders who are indifferent to their subordinates, but can also be seen from the motivation of employees in carrying out their work (Kyei-Poku, & Miller, 2013: Madsen, & John, 2005: Maheshwari & Vohra, 2015: Meyer, et, al, 2007: Muchiri & Ayoko, 2013: Neves & Caetano, 2009: Hertati, et, ell, 2019). Performance can be said to encourage someone in carrying out their duties and responsibilities. Kotter (1996) states that motivation is a condition that encourages a person to achieve maximum achievement. Therefore, a leader needs to direct motivation so that employees feel motivated to work harder so that the performance achieved is also high. Motivation must be well directed according to priorities and be well received by employees, to improve performance. Employee performance is the result of work in quality and quantity achieved by an employee in carrying out his duties under the responsibilities assigned to him (Lambert, & Barton, 2001). Performance in an organization is one element that cannot be separated in an organizational institution, either it is a government institution or a private institution. Performance is the results of the work function or activity of a person or group in an organization which is influenced by various factors to achieve organizational goals within a certain time. Besides, a lot of one's performance is associated with whether someone is satisfied with a job or not. If someone is satisfied with carrying out his job, then that person will be able to do his job well. Creating employee job satisfaction is not easy because job satisfaction can be created if the variables that influence it, including leadership and work motivation, can be accommodated properly and accepted by all employees in an organization. Job satisfaction is an individual thing, each individual has a different level of job satisfaction according to Handoko's value system (2010: Lee, & Kim, 2020: Hertati, et, al, 2020). Performance Management in the Ministry of Finance is a result of a job function or The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 20 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 activity during a certain period to achieve the goals of the Organization. Yukl, (1989). Suggests that performance is a result of work achieved by a person in carrying out the tasks assigned to him based on skills, experience, and seriousness, and time. In other words, performance is the work achieved by a person in carrying out the tasks assigned to him under established criteria. Yousef (2000) states that performance is a condition or behavior of a person that must be achieved with certain conditions. Performance is the result of an employee's work in a certain period compared to various possibilities, for example, target/objective standards or predetermined criteria. In line with that Wood, (2000). says "performance can be considered as a trait or characteristic of an individual in carrying out a task or job that cannot be observed or measured directly". It can only be observed in other circumstances or situations so that it can underlie the performance. Yoon & Thye (2002) performance is the work of a person based on perfecting these activities under the responsibilities and expected results. The word Pimpin contains the meaning of directing, building or managing, guiding, and also showing or influencing. Leaders have a responsibility both physically and spiritually for the success of the work activities of the people they lead so that being a leader is not easy and not everyone will have the same in carrying out their leadership. Yousef, (2017) that leadership is translated into traits, personal behavior, influence on others, patterns, interactions, cooperative relationships between roles, the position of one administrative position, and persuasion, and perceptions of others about the legitimacy of influence. Teece & Leih (2016) leadership is an activity to influence the behavior of others, or the art of influencing human behavior, both individually and in groups. Leadership is one of the most important factors in an organization because of most of the successes and Williams, et, al (2017) state that leadership is a group process carried out by someone in managing and inspiring many jobs to achieve organizational goals through the application of techniques. management. Yağar & Dökme (2019) say that leadership is an activity to influence people to achieve organizational goals. Leadership includes the influencing process in determining organizational goals, motivating follower behavior to achieve goals, influencing to improve the group and culture. Schweizer (2005) states that leadership style is a social influence process in which managers seek voluntary participation from subordinates in achieving organizational goals. Leadership by a leader also describes the direction and goals to be achieved from an organization. So it can be said that leadership is very influential for the big names of the organization. Shield, & Nelson, (2002). leadership is any action taken by an individual or group to coordinate and give direction to individuals or groups who are members of a particular container to achieve predetermined goals. Shum & Auh (2008) leadership is an influencing process carried out by a person in managing his group members to achieve organizational goals. Leadership is a form of strategy or leadership theory that is certainly carried out by people who we usually refer to as leaders. A leader is someone with the authority to direct his subordinates to do part of his job in achieving goals. Leaders are those who use formal authority to organize, direct, control subordinates who are responsible so that all parts of the work are coordinated to achieve company goals. The leader must first of all be someone who can grow and develop all the best in his subordinates. Simply put, a good leader is someone who helps develop others, so that in the end they no longer need that leader. Segars & Grover (1993) argues that leadership is specific, distinctive, necessary for special situations. Because in a group that carries out certain activities, and has The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 21 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 specific objectives and equipment, the group leader with its characteristic characteristics is a function of the special situation. The main characteristics of a leader and his leadership must be appropriate and acceptable to the group, as well as relevant, and fit the situation and era. In essence, leadership has a rather broad understanding compared to management. Management is a special type of thinking of leadership to achieve organizational goals. Whereas leadership can be because it tries to achieve organizational or group goals, and it can be the same or aligned or not in line with the organizational goals. Top, & Tarcan (2015) state that management is a process of achieving an organization through the efforts of other people. In management, there are certain rules and manners, so that management leadership will be regulated according to applicable regulations. Someone who regulates management is usually called a manager. Managers occupy structural positions through selection and term of office as regulated in the organization. Tabachnick & Fidell (2007) leadership is any action taken by an individual or group to coordinate and give direction to individuals or groups who are members of a particular container to achieve predetermined goals. Leadership is not limited by the rules and manners in an organization. Leadership can occur anywhere, provided that person can demonstrate his ability to influence other people or certain groups to achieve certain goals. Someone who can influence other people to achieve certain goals can be called a leader. Porter & Lawler (1968) classifies situational leadership styles into four, where each leadership style looks at the readiness and willingness of subordinates, namely, telling, selling, participating, and delegating. 1. Telling. This leadership style is appropriate when the level of readiness of an individual or group is low. This style is high attention to task, but low attention to relationships. This Leadership Style in Telling aims to direct, guide, or control. 2. Selling. This leadership style is used on followers with a moderate level of readiness. This style has high attention to both tasks and relationships. This selling leadership style aims to provide motivation, as well as ensure. 3. Participating. This leadership style is used on followers with a high level of readiness. This style has high attention to relationships and low attention to tasks. Participating leadership styles encourage followers as well as two-way communication, and facilitate followers in decision making. 4. Delegating. This leadership style is best used for followers with a very high level of readiness, followers have very high abilities and willingness. This leadership style has low attention to relationships and tasks. Delegating leadership style observes, and monitors followers closely, the leader sees progress and results, gives authority and responsibility to followers, and ensures followers achieve the desired results. Everyone who works expects to get satisfaction from his place of work. Job satisfaction is an individual thing because each individual will have a different level of satisfaction according to the values that apply to each individual. The more aspects of work that are under the wishes of the individual, the higher the level of perceived satisfaction. Ulrich & Brockbank 2008). job satisfaction is "an effectiveness or emotional response to various aspects of work". Job satisfaction is an expression of a person's feelings or attitudes towards their work, on promotional opportunities, relationships with colleagues, supervisors, and feelings of satisfaction with the work itself (Raukko, 2009). Rao-Nicholson & Merchant (2016) job satisfaction is “a The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 22 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 general attitude toward one's job that shows the difference between the number of rewards employees receive and the amount they believe they should receive (Pfeffer 1983). Employees who do not get job satisfaction will never reach psychological maturity and in turn, will become frustrated. Nunnally & Bernstein. (1994) suggested that performance satisfaction is part of the motivation process. The satisfaction of work members can be linked to their performance and performance and the rewards and punishments they receive. Therefore the level of job satisfaction can be shown by results such as the attitude of members of the work, change of work of members of work, change of work of members of work. Absence or absence. Delays and complaints. Meyer & Herscovitch (2001) suggest that a manager will care about the job satisfaction aspect. Because it has a moral responsibility whether it can provide a satisfying environment for its employees and believe that the behavior of satisfied workers will make a positive contribution to performance. Job satisfaction is an affective or emotional response to various aspects or aspects of a person's job so that job satisfaction is not a single concept. A person can be relatively satisfied with one aspect of a job and dissatisfied with one or more other aspects. Job Satisfaction is a worker's (positive) attitude towards his job, which arises based on an assessment of the work situation. The assessment can be carried out on one of the jobs, the assessment is carried out as a sense of appreciation in achieving one of the important values in the work. Satisfied employees prefer their work situation rather than dislike them. Overall job satisfaction for an individual is the number of job satisfaction (from each aspect of the job) multiplied. So it can be concluded that the notion of job satisfaction is a positive attitude of the workforce which includes feelings and behavior towards their work through the assessment of one job as a sense of appreciation in achieving. one important work values. Job satisfaction is an expression of people being more satisfied with a job than some other people. Satisfaction and dissatisfaction are part of a different group of variables, namely motivators and hygiene factors. Dissatisfaction is related to conditions around work (such as working conditions, wages, security, quality of supervision, and relationships with other people) and not with the job itself. Because the factors preventing negative reactions are known as hygiene or maintenance factors. Conversely, satisfaction is drawn from factors related to the job itself or a direct result thereof such as the nature of the job, job performance, promotion opportunities, and opportunities for self-development and recognition. Because these factors are associated with high job satisfaction levels, they are called motivators. Job satisfaction occurs at the level where the work results are received by individuals as expected. The more people receive the results, the more satisfied and vice versa. The key to satisfaction in this theory is the difference between aspects of the job one has and what someone wants. The greater the difference, the lower the person's satisfaction. There are five factors that can affect job satisfaction (Nielsen & Munir 2009), which are as follows: 1. Meeting needs. Satisfaction is determined by the level of job characteristics providing opportunities for individuals to meet their needs. 2. Meeting needs. Satisfaction is determined by the level of job characteristics providing opportunities for individuals to meet their needs. 3. Differences. Satisfaction is a result of meeting expectations. Fulfillment of expectations reflects the difference between what is expected and what individuals get from their work. If expectations are greater than what is received, people will be dissatisfied. Conversely, The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 23 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 individuals will be satisfied if they receive benefits above expectations. 4. Achievement of values. Satisfaction is the result of the perception that the job provides an important fulfillment of individual work values. 5. Justice. Satisfaction is a function of how fairly individuals are treated in the workplace. 6. The work itself. Every job requires certain skills in their respective fields. Whether a job is difficult or not and a person's feeling that their skills are needed in doing the job, will increase or decrease satisfaction. 7. Relationships with superiors. Leadership that is consistent concerning job satisfaction is a consideration. Functional relationships reflect the extent to which the employer helps the workforce to satisfy work values that are important to the workforce. The overall relationship is based on interpersonal attraction which reflects similar basic attitudes and values, for example, both have the same outlook on life. 8. Workmates. Co-workers are a factor related to the relationship between employees and their superiors and with other employees, both of the same or different types of work. 9. Salary or wages. Is a factor to fulfill the needs of employees who are deemed appropriate or not. The relationship between job satisfaction and other variables can be positive or negative. Power -relationships have a range from weak to strong. Cunningham (2006) and Junzhi, et, al (2020) state that performance is the work result of leadership which results in employee performance as desired by the company. The employee's work environment is considered very good, as well as between subordinates and leadership who are in the employee's work environment and a harmonious work environment will create peaceful calm. Research Bruck, & Spector, (2002). stated that performance is determined by work motivation and leadership style and a flexible and accurate work environment. High- yielding jobs must be achieved by employees. Nadler & Tushman (1990). states that the measures that need to be considered in the performance appraisal include: 1. Quality of work, that is. neatness, accuracy, and linkage of work results without neglecting the volume of work. With the existence of good quality work, it can avoid the error rate in completing a job and the resulting work productivity can be beneficial for the progress of the company. 2. Work Quantity, ie. the volume of work generated under normal conditions. Work quantity shows the number of types of work done at one time so that efficiency and effectiveness can be carried out under company objectives. 3. Responsibility, that is. shows how much employees can be accountable for their work, the facilities and infrastructure used, and their work behavior. 4. Initiatives, namely. shows how much the employee's ability to analyze, assess, create, and make decisions on solving the problems it faces. 5. Cooperation, that is. is the employee's willingness to participate and cooperate with other employees vertically or horizontally inside or outside the work so that the work results are getting better. 6. Obedience, that is is the employee's willingness to comply with the regulations that carry out their work under the instructions given to employees. 7. Mental skills. the level of ability and speed in receiving work instructions and adjusting to the way of working and the existing work situation. The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 24 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 Lau, & Woodman, (1995) that increasing job satisfaction can be done by changing the work structure, for example by doing job rotation, which is a system of changing jobs from one type of task to another (which is adjusted to the job. description). The second way to do this is by expanding (job enlargement) or expanding one job in addition to a variety of job tasks. Practices for workers who accept additional and varied assignments to make them feel that they are more than just members of the organization. Changes in the payment structure, changes in the payment system are carried out based on their expertise (skill-based pay), namely a payment in which workers are paid based on their knowledge and skills rather than their position in the company. The second payment is made based on merit pay, a payment system in which workers are paid based on their performance, the financial achievement of workers is based on the results achieved by the individual himself. The Gainsharing Leadership Style is a playstyle based on the success of the group (profits are shared among all group members such as providing flexible work schedules, by giving workers control over their daily work, which is very important for those who work in congested areas, where workers can not work on time or for those who have responsibilities for children Compressed work week, where the number of jobs per day is reduced while the number of hours of work per day is increased Workers can compress the work that is only done from Monday to Friday, so they can have some free time for a vacation. The second way is with a scheduling system where a worker runs a specific number of hours per week (Flextime) but still has flexibility when to start and end work. People argue that productivity can be increased by increasing job satisfaction. Job satisfaction may be a result of productivity or vice versa. High productivity causes an increase in job satisfaction only if the workforce perceives that what the company has achieved is under what they have received (salary/wages), which is fair and reasonable and is associated with superior work performance. The transparent leadership style shows the level of job satisfaction of a worker because the company can find out the job aspects of the expected success rate. A transformative leadership style is a leadership style in which the level of absence is more spontaneous and does not reflect job dissatisfaction. There is no relationship between job satisfaction and absence (Battilana, et, al, 2010). Because there are two factors in present behavior, namely the urge to be present and the ability to be present. MacCallum & Sugawara (1996) stated that satisfaction and absence/absenteeism shows a negative correlation. For example, companies provide free sick leave or work leave without sanctions or fines, including very satisfied workers. The transparent leadership style of work has a large economic impact, so it is most likely related to job dissatisfaction. Lord, & Hansbrough, (2020). Work dissatisfaction with workers can be expressed in various ways, for example apart from leaving work, complaining, disobeying, stealing company/organization property, avoiding some of their job responsibilities, and others. H1: How is the influence of Post-Covid-19 Transformative Leadership Style on Job Satisfaction. The Effect of Satisfaction on Company Performance Every agency or human organization is one of the determining factors for the achievement of organizational goals, one measure of the success of an agency or organization seen from the level of human productivity. Bellou (2006) states that employee productivity is largely dependent on the willingness of employees to produce something, for this reason, leaders must strive for employees to have high motivation to The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 25 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 carry out their duties, and this is where the role of motivation is important to increase employee job satisfaction. Employee job satisfaction is important for employees. If employees feel satisfied, both about their work and their rewards, it can be ensured that the resulting productivity is maximized and the results provided are also in line with the expectations of the agency or even more. But if employees have not felt the desired job satisfaction, their productivity will also decrease. Carnall, (1986) states that job satisfaction is fulfilled is expected to spur morale and high work discipline. The role of a leader is also needed to create an environment that supports this. The relationship between employees and leaders affects the emotional state of employees. Burns, (1978) states that the support that is fully obtained from superiors allows employees to work responsibly. Employees will feel a harmonious relationship with the leader if the leader provides the influence or leadership style according to their expectations (Cartwright, & Cooper, 1993). In this case, the leader must be able to determine the leadership style under the conditions desired by the subordinates. There are also various types of leadership styles such as autocratic leadership styles. Autocratic leadership is also called authoritarian leadership. Herscovitch & Meyer, 2002) and Farahnak, et, al, (2020) define autocratic leadership as a style based on the power of position and the use of authority. So autocratic leadership is leadership carried out by a leader with a winning attitude, closed to suggestions from others, and has high idealism. There are also types of democratic leadership. Sudarwan & Roodt, (2008) and Long, et, al (2014) democratic leadership stems from the assumption that only with group strength can quality goals be achieved. Hertati, et, al (2020) and Herold, et, al (008) said that the democratic leadership style is associated with personal strength and the participation of followers in problem-solving and decision-making processes. Permissive Leadership Style according to Lumley, et, al (2011) and LePine, et, al (2008) states that permissive leaders are leaders who do not have a strong stance, their attitude is permissive. Leaders give freedom to their subordinates so that subordinates do not have a strong grip on a problem. Permissive leaders tend to be inconsistent with what they do (Parish, et, al, 2008: Nemanich, et, al, 2007). From the leadership style and encouragement and job satisfaction can affect performance. From this, it can be seen that high performance is needed so that services can be provided as much as possible. Hertati & Safkaour, 2020: Kabanoff, & Cohen, 1995: Hosseini & Trang, 2017).). argued that several factors affect job satisfaction and the most important are commitment, salary, promotion, co-workers, superiors (leadership style), and the job itself. The application of the right leadership style will be able to affect employee job satisfaction. Likewise, if there is an increase in an employee's work commitment, it will be able to increase employee job satisfaction (Savović, 2017: Rafferty & Restubog, 2010: Pate & McGoldrick, 2003: Meyer & Allen, 1991). One of the supporters of the success and progress of an organization or company is the human resource factor. Tepayakul & Rinthaisong (2018) state that the level of success of human resources can be measured through an employee performance appraisal with predetermined and different rules, models, and systems. The level of the results of the work appraisal is proportional to the level of quality of the employee's performance itself which can be influenced by several factors. Leadership is important in an organization and a company in achieving the desired goals of an organization or company, good leadership can produce good results for the company and bring comfort to employees while working (Van & Jacobs, 2012: Taylor, et, al, 1993). The more The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 26 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 aspects of work that match the interests and expectations of the individual, the higher the level of satisfaction he feels, and vice versa. Gunlu & Perçin, (2010) stated that the satisfaction measure is very much based on the realities faced and received by individuals as business compensation and those given to the company. If a person is satisfied in carrying out his job, then that person can do his job well, but this needs to be proven empirically, whether this is one of the factors that cause a decrease in the performance of an employee (Wang, & Le, 2017: Soukas, 2020: Vasilaki, et, al, 2016). H2: How is the effect of Job Satisfaction on Company Performance. From various opinions and explanations, it can be seen that the framework of this research is as follows: Source: Research Model Image, 2020. METHODS The population of this study is related to units in supermarkets in Indonesia. Several steps must be done in research with data processing techniques using the SEM method based on Partial Least Square (PLS), namely the evaluation of the measurement model is carried out to assess the validity and reliability of the model which is carried out by using convergent validity, discriminant validity, and composite reliability. Outer loading is a table that contains loading factors to show the magnitude of the correlation between indicators and latent variables (Hair, et, al, 2010). The weakest loading factor whose validity can be accepted is 0.5. Outputouter loadings can be obtained from the PLS Algorithm Report SmartPLS. To make it easier to see the outer loadings of the indicator blocks measuring constructs. In the loading factor, there are several indicators, some are valid and some are invalid. Indicators are valid because they have a loading factor> 0.5 and invalid indicators <0.5, so these indicators must be removed from the model. The elimination of indicators will be followed by re-estimating or re-estimating. While the reliability test is seen from the composite reliability, if the value is more than 0.7 then it shows a satisfactory value, and it is further strengthened by looking at Cronbach's alpha, it is recommended to have a value above 0.6. To determine the minimum sample required if the population is known, can use the Slovin formula with the assumption that the tolerated sampling error rate is 5%. (Chin & Todd, 1995). To calculate this relationship, the following formula is used: ( ) ( ) ( ) ( )2222 . .     −− − = yynxxn yxxyn r Information: r = correlation x = Covid's crisp transformative leadership style 19 y = Job Satisfaction Performance Company Job satisfaction Transpormative Leadership Style Post Covid-19 The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 27 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 z = Company Performance n = Number of Respondents To determine the effect of Covid19's transformative crisp leadership style, Job Satisfaction, Company Performance, the coefficient of determination (r²) is used. The results of instrument testing from research variables have a loading factor value of all instruments that is greater than 0.5. Because the validity test with outer loadings has been fulfilled, the measurement model has the potential to be tested further. Thus it can be concluded that all question instruments from the research variables used are valid. The next test of convergent validity is reliability. Reliability is defined as the ability of the instrument indicators to produce the same value repeatedly (consistency) in each research activity. RESULTS AND DISCUSSION Perform validity data testing to determine whether the test equipment used is correct with verification and exploratory analysis. Verification analysis was carried out to show the accuracy of the theory and test equipment (Fox, 2016). To determine the feasibility test of indicators in the questionnaire to determine the variables tested and their suitability in measurement. The method of analysis I use is path analysis, the method used is the Linear Regression Analysis and Sobel Test, while other studies use Regression and Correlation Analysis. The similarity of this study with previous research is that it lies in the independent variables which both use the term leadership style and the dependent variable which also uses the term performance of Bentler & Chou, (1987). usefulness for descriptive analysis Covid-19 transformative crisp leadership style, Job Satisfaction, Company Performance, statements submitted on the questionnaire. The purpose of the verification analysis is used so that an illustration such as the percentage of the answer scores of related sub-units to the leadership of supermarkets in Indonesia is obtained. The reliability level is measured by the composite value and Cronbach Alpha which can be seen in the following table: Table 1 output Uji. output Square roots of AVE No Dimension Square Roots of AVE 1. 2. 3. 4. Telling Selling Participating Delegating 0.829 0.749 0.612 0.752 Source: Uji. output Square roots of AVE, 2020 Table 2. Output Square roots of AVE No. Dimension Composite reliability Cronbach Alpha 1. 2. 3. 4. 5. 6 7 8 Fulfillment Difference Value achievement Justice The work itself Relationship with superiors Work colleague Salary or wages 0.846 0.820 0.860 0.821 0.711 0.821 0.821 0.711 0.852 0.836 0.841 0.852 0.732 0.841 0.841 0.732 Source: Uji. output Composite Reliability, 2020 The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 28 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 Tabel 3 Output Uji Composite Reliability No. Dimension Composite reliability Cronbach Alpha 1. 2. 3. 4. 5. 6 7 Work quality Work Quantity Responsible Initiative Cooperation Obedience Mental skills 0.846 0.820 0.860 0.821 0.711 0.821 0.821 0.852 0.836 0.841 0.852 0.732 0.841 0.841 Source: Uji. output Composite Reliability, 2020 Table 4 Output Goodness of Fit (GOF) on the Final Model No Criteria Value Boundary output conclusion 1 2-chi square, Significance probability p-value ≥ 0,050 atau = 0,000 0,000 Fit 2 GFI > 0,70 0,734 Fit 3 AGFI > 0,80 0,647 Fit 4 CFI > 0,72 0,953 Fit 5 TLI atau NFI > 0,71 0,771 Fit 6 RMR ≤ 0,50 0,081 Fit 7 RMSEA ≤ 0,06 0,056 Fit Source: on the Final Model, 2020 Table 5. Output Composite Reliability dan Cronbach Alpha Variable Cronbach Alpha Composite Reliability Post-Covid-19 Transformative Leadership Style 0,965 0,970 Job Satisfaction 0.966 0.971 Company Performance 0,968 0,973 Source: on the Final Model, 2020 Table 6. Output R-Square Variabel Dependent Variable R-Square Job Satisfaction 0.989 Company Performance 0.977 Source: on the Final Model, 2020 Tabel 7. Direct Effects and Indirect Effects Source: on the Final Model, 2020 Direct/Indirect Effect Original Sample (O) Sample Mean (M) Standard Deviation (STDEV) T –Values (|O/STDEV|) P - Values Leadership Style - Job Satisfaction 0.665 0.635 0.152 4.367 0.000 Job Satisfaction-Company Performance 0.664 0.557 0.221 3.009 0.003 The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 29 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 Table 8. Hypothesis Testing Results Hypothesis Description Decision Test result Path Coefficient Conclusion H1 Leadership Style - Job Satisfaction Be accepted Total t-statistik 4.367 >1,96 Take effect H2 Job Satisfaction- Company Performance Be accepted Total t-statistik 3.009 > 1,96 Take effect Source: on the Final Model, 2020 The table above shows that the composite reliability value of all variables is above 0.7 and the Cronbach's alpha value of all variables is above 0.5 so that all research variables have shown a fit measure, this means that all question items will be used to measure the variable. is reliable. The measurement of the structure / inner model is used to see the relationship between variables, through the bootstrapping process, the t-statistical test parameter is obtained to predict the relationship between variables, then the structural model is evaluated by looking at the percentage of variance described by the dependent variable R-Square. dependent variable. Table 4.10 above shows that the Job Satisfaction variable has an r-square value of 0.977, meaning that the Job Satisfaction variable can be explained by the Leadership and Motivation constructs of 97.70%, the Performance variable has an r-square value of 0.989, meaning that the Performance variable can be explained by the Leadership construct and Motivation is 98.90%, the higher the r-square value, the greater the ability of the independent variable to explain. Research Bass, & Avolio (1997) and Hertati & Syafarudin. (2018). states that Job Satisfaction Leadership and Its Impact on Clinical Employee Performance. This research uses descriptive analysis method and verification using path analysis. The results of this study state that a good leadership style will spur company growth quickly and increase profits. Research Bass & Avolio (1993) and Hertati, & Simanjuntak (2019) state that Leadership and Work Culture on Employee Job Satisfaction and Its Impact on Company Performance. This study draws a sample using the method of simple random sampling technique. The results stated that the good and bad of the organization will be reflected in the performance of superiors who can organize their subordinates. Research Muhammad Chung, & Choi (2014). states that the Leadership Style Against Job Satisfaction. This research uses the linear regression analysis method and path analysis and Sobel Test with the help of SPSS 15.0. The results of the study conclude that an authoritarian leadership style is not well applied to women that will create tension, but if it is done in an equal manner, the subordinates will feel at ease Judge, & Welbourne (1999). Results conducted by Creswell, (2010) found that the influence of transactional leadership and job satisfaction shows that transactional leadership is statistically proven to affect employee job satisfaction where a leadership style is created that affects performance. Next Deschamps & Privé, (2016). which states that performance affects the quality of work the better / higher the employee's performance, the higher the employee's performance. Then Eisenbach, & Pillai (1999). namely the influence of Leadership and Employee Job Satisfaction on Performance, it is proven that the higher the Job Satisfaction, the higher the level of performance achieved by the company and the achieved financial performance will increase employee performance. The Influence of the Covid-19 Crisis Transformative Leadership Style on Job Satisfaction Implications on Company Performance Wulandari, et. al 30 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 CONCLUSION Based on the results of data analysis and testing, leaders must pay attention to their employees, especially in completing their work. A manager can behave as a leader, as long as he can influence others to achieve certain goals. But a leader does not necessarily have to be a manager if he wants to influence others. A leader is not necessarily a manager, but a manager can behave as a leader. because of only a good leader and not taking sides in one of the employees in guiding, directing, influencing the mind of the employee so that it is the same as the perception of the leader in influencing the behavior of employees who will succeed in their leadership. Leaders should pay attention to their actions and attitudes towards the employees they lead. Leaders should not arbitrarily order and force employees to complete their assigned work. To increase employee job satisfaction with jobs and duties, it is necessary to pay attention to the division of labor under the employees' abilities based on the level of education the employee has. Besides, it can also be done by providing opportunities for employees to take part in special education and skills. 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