Journal of Accounting, Management, and Economics Vol. 20, No. 1, 2018, pp. 1-4 Published by Faculty of Economics and Business, Universitas Jenderal Soedirman Published online on January 8, 2018 in http://jos.unsoed.ac.id/index.php/jame Print ISSN: 1410-9336 Online ISSN: 2620-8482  Correspondence to: 1Universitas Jenderal Soedirman, Indonesia. E-mail: toktianti@gmail.com 2Universitas Jenderal Soedirman, Indonesia. E-mail: ade.anggraeni.gardjito@gmail.com 3Universitas Jenderal Soedirman, Indonesia. E-mail: adiindrayanto@gmail.com Received: November 28, 2017 Revised: December 12, 2017 Accepted: December 26, 2017 INTRODUCTION Every organization or company whether private or public organizations have human resources (HR) as the main element of the existing system. Human factors have a very important role in achieving organizational goals (Robbins and Judge, 2008). Organizations that have good human resources are the main capital in facing competition with other organizations. The success of an organization can be seen from one of its indicators that is optimal performance. Organizational citizenship behavior (OCB) is a set of behavioral forms outside of formal job requirements that benefits organizations. Employees who demonstrate these behaviors are able to provide positive contribution significantly to the organization through behavior beyond the job description, in addition to the employees still carrying out the responsibilities in accordance with the work they carry. The organization must know the factors that can affect the level of OCB of the employees, one of them through perceived organizational support (POS). Perceived organizational support is the employees’ perception of the organization of how organization values their contribution and care for their well-being. In general, organizations provide various forms of positive support for employees. Such support can lead to employee perceptions of the organization. The higher the POS of an employee, the higher the desire to reply by applying beyond his/her job description. In addition to OCB, POS also affects the employee's positive attitude or psychological capital. Etebarian (2015) showed a significant positive relationship between POS and OCB. Muhammad (2014) pointed out that POS is positively associated with OCB in nine business organizations in the state of Kuwait. Psychological capital is a condition of positive development of a person characterized by self- efficacy, optimism about the future, there is always a new hope in reaching the goal, and resilient. Psychological capital can encourage positive attitudes of employees in the workplace that ultimately can improve the extra role attitude shown by employees. Employees with strong psychological capital will have a good working relationship, are willing to take risks in a group, engage with the organization, and ultimately employees can assist the organization in achieving its goals. These resources include self-efficacy, optimism, hope, and resilience. Gupta, et al. (2017) stated that psychological capital is positively associated with OCB. The results are in line with the research results of Pradhan, Jena, and Bhattacharya (2016). Urgency of this research is expected to provide further analysis on the effect of POS and psychological capital on OCB. Research on OCB of The influence of perceived organizational support (POS) and psychological capital on organizational citizenship behavior (OCB) Tri Oktianti Indrawiani1, Ade Irma Anggraeni2, Adi Indrayanto3 Faculty of Economics and Business, Universitas Jenderal Soedirman, Indonesia Abstract The purpose of this research is to analyze and to know the influence of perceived organizational support (POS) and psychological capital toward organizational citizenship behavior (OCB) in the context of semi- military based public organization of Civil Service Police Unit (Satpol-PP) of Banyumas Regency. The results of this study are expected to provide recommendations on important elements in the management of human resources in the context of public organizations, especially regarding organizational support and psychological capital. Quantitative approach was used in this research. Respondents were numbered 136 employees of the total population of 206 employees of Satpol-PP of Banyumas Regency. Method of probability sampling with simple random sampling technique was used in sampling method in this research. Testing of the relationship between variables used simple linear regression analysis method. The results showed that perceived organizational support is positively and significantly related to OCB and psychological capital is positively related to OCB. This provides input for semi-military based organizations to improve employee welfare and development as well as increase their psychological capital to increase employee's extra role behavior, thereby increasing organizational productivity. Keywords Perceived organizational support; Psychological capital; Organizational citizenship behavior Journal of Accounting, Management, and Economics, Vol. 20, No. 1, 2018, pp. 1-4 2 employees is majority done in various manufacturing companies, service companies, or public organizations. Nevertheless, study examining the mediating effect of psychological capital on the effect of POS on OCB is not enough. Therefore, it is necessary to study the role of mediating of psychological capital conducted on organizations with semi-military characteristics such as Satpol-PP. Based on Social Exchange Theory (SET), interaction between individuals is in the form of resource exchange. Thus, the researchers linked the POS relationship to OCB through psychological capital. This theory suggests that employees who feel supported, noticed, and awarded by companies (e.g. percieved organizational support) are assumed to reciprocate more by showing positive behaviors such as psychological capital thereby building a higher OCB level. The Civil Service Police Unit of Banyumas Regency as a regional government organization which has semi-military character has the duty to enforce local regulations, organize public order and peace, and organize the protection of society (Regent of Banyumas Regulation Number 42 Year 2011). The important and strategic role to create peaceful conditions is the spearhead of local government in order to improve the authority of local government through its consistency in enforcement of local regulations and the implementation of trantibum. In addition to the job description, Satpol-PP employees also serve public service to the society in the form of complaints from the society and administrative services. Satpol-PP employees must have information disclosure, socialization to the society, and other activities directly related to the society. In order to achieve maximum organizational goals, it requires optimal performance from its employees. Various factors can affect employee performance. In this study, researchers interested in conducting research with antecedent variable of performance that is perceived organizational support (POS) and psychological capital as a mediator. This model is expected to contribute to the Satpol-PP organization for efforts to improve employee performance in order to achieve organizational goals. LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT Social exchange theory (SET) Social exchange theory (SET) is the interaction between individuals in the form of resource exchange. Based on this theory of social exchange, employees will tend to reciprocate the opportunities and benefits provided by the organization through effective and sustainable performance when they find that the organization supports them by engaging with various human resource practices. Employees contribute in accordance with the responsibilities of the role for the achievement of organizational goals, while the organization provides useful support for the welfare of employees such as salaries, benefits, work facilities, clear access to information, attention from superiors, and so on thereby both sides mutually beneficial. Perceived organization support (POS) Perceived organization support is an employees’ perception of the extent to which organization values their contribution and well-being (Robbins and Judge, 2008). Positive support is often given by organizations such as fair treatment, salary, promotion, voice right, and other forms of assistance that can support the implementation of work and can improve employee welfare. Employees feel responsible for replying to what has been given by the company by providing optimal performance. In this study, the POS indicators include four indicators taken by Eisenberg, namely: (a) award; (b) working condition; (c) development; and (d) welfare. Psychological capital Psychological capital is a positive psychological development condition that has several characteristics, namely: self-efficacy, optimism, hope, resilience. Employees with strong psychological capital will have a good working relationship, are willing to take risks in a group, engage with the organization, and ultimately employees can assist the organization in achieving its goals. The dimensions of psychological capital are self-efficacy, optimism, hope, and resilience. Organizational citizenship behavior (OCB) Organizational citizenship behavior (OCB) is a voluntary behavior that arises from individuals, is not related to formal reward systems and aggregately increases organizational effectiveness. OCB is required for time, cost, and energy savings as well as organizational excellence in realizing organizational goals, missions, and visions. Organ divided the OCB into 5 dimensions: altruism, courtesy, sportsmanship, civic virtue, and conscientiousness. Perceived organizational support (POS) relationship with OCB Supportive conditions for employees will provide a positive response made by employees to the organization to reply. Research of Azim and Dora (2016) conducted on multimedia employees in Malaysia has results indicating a significant relationship between POS to OCB. Jebeli and Etebarian (2015) conducted a study of regency-level government employees with results that POS is relating significantly to the three dimensions of OCB namely altruism, civic virtue, and courtesy. Similar Journal of Accounting, Management, and Economics, Vol. 20, No. 1, 2018, pp. 1-4 3 results are in research conducted by Chiang and Hsieh (2012) to hotel employees in Taiwan stating that POS and psychological empowerment both have a positive impact on OCB. Based on the various research results, it can be put forward hypothesis as follows: H1: Percieved organization support (POS) has a positive effect on OCB. Psychological capital relationship with OCB Strong psychological conditions make the employees strongly committed to their work. This commitment is characterized by a willingness to work hard and not give in to difficulties, involvement, enthusiasm, and full concentration in work. Employees who are committed to their work will be very engrossed and eager to work, even as if they do not think about the work time and rewards they receive. They work earnestly, diligently, persistently, and seriously. Pradhan, Jena, and Bhattacharya (2016) stated that psychological capital is positively related to OCB. Golestaneh (2014) in his research on education officials at Bushehr showed that all dimensions of psychological capital are positively related to OCB. Based on the various research results, it can be put forward hypothesis as follows: H2: Psychological capital has a positive effect on performance. H3: Perceived organizational support (POS) and psychological capital have a positive effect on OCB. METHODS Sample The population of this study is the employees or members of the organization of Civil Service Police Unit (Satpol-PP) in Banyumas Regency. To be able to meet the purpose of the research then this research used the method of probability random sampling in determining the respondents. The questionnaires were distributed directly to 136 members or staffs of Satpol-PP according to the sampling frame. From the total distributed questionnaires, it is known that 111 questionnaires returned completely so that the response rate is 81.6%. Procedure The main data collected from the questionnaires consists of responses from members or staffs assessing organizational support, psychological capital, and OCB. Determination of respondents was done by selecting the members or staffs in each organization in accordance with the existing sampling frame and then adjusted to the proportion of the number of members in each organization. Measurement The hypotheses in this study were tested using multi item questionnaire which was adopted and adjusted from previous research. The instrument has been tested for its validity and reliability. Questions about the perception of organizational support is 15 questions, psychological capital 24 questions, and OCB 12 questions. Result and discussion Based on the primary data obtained from the results of questionnaires spread then the validity and reliability were tested. The result of the validity test is valid because the correlation coefficient value of the three valibel is more than 0.3. The result of reliability test on the three variables yields cronbach’s alpha > 0.6 then it can be concluded that the the variable is reliable. In the classical assumption test which includes normality, multicollinearity, heteroscedasticity, and linearity test shows that in the regression model has a normal distribution, no multicollinearity, no heteroscedasticity, and the data is linear. Based on the output of SPSS 20 then obtained the following result: Tabel 1 Multiple Linear Regression (X1 and X2 on Y) Model Unstd. Coef. Std. Coef. B Std. Err. Beta t Sig. 1 (Constant) 2.256 2.524 0.892 0.372 X1 0.840 0.146 0.566 5.701 0.000 X2 0.391 0.117 0.327 3.302 0.000 Y = 2.256 + 0.840 + 0.391 Influence of POS (X1) on OCB (Y) Based on the t test onPOS then obtained t count value of 5.701 > t table value, then hypothesis 1 which states that there is a significant influence between POS on OCB in the organization of Satpol- PP of Banyumas Regency is accepted. These results are in line with study of Azim and Dora (2016) which suggests that POS is significantly related to OCB. Influence of psychological capital (X2) on OCB (Y) Based on the t test of the psychological capital variable then obtained t count value of 3.302 > t table, this means the hypothesis 2 (H2) which states there is a positive influence between the psychological capital to OCB on Satpol-PP organization of Banyumas regency is accepted. This result is in line with study of Pradhan, Jena, and Journal of Accounting, Management, and Economics, Vol. 20, No. 1, 2018, pp. 1-4 4 Bhattacharya (2016) stating that psychological capital is positively related to OCB. Pengaruh POS and psychological capital on OCB Based on the F test, POS and psychological capital to OCB have F count of 81.965 > F table of 3.1359, then hypothesis 3 (H3) stating that there is a significant influence between POS and psychological capital toward OCB in Satpol-PP organization of Banyumas Regency is proven. This study is in line with research conducted by Sidra, et al. (2016) which states that there is a positive relationship between POS and psychological capital on OCB. CONCLUSION Based on the results of research conducted on Satpol-PP organization of Banyumas Regency regarding the influence of POS and psychological capital on OCB, the writers can draw conclusion that is (1) there is significant influence between POS to OCB on Satpol-PP organization of Banyumas Regency. This means high organizational support from the organization increases the extra role attitude of its employees. (2) There is a significant influence between the psychological capital to OCB on Satpol-PP organization of Banyumas Regency, this gives an illustration that the positive attitude or high psychological capital of the employee improves the extra role attitude of the employee. (3) There is a significant influence between POS and Psychological Capital on OCB, this indicates that good organizational support and psychological capital of employees will improve the extra role behavior of employee such as willingness to help co- workers and working more than job description where extra role behavior will help the organization achieve its goals. REFERENCE Azim and Dora. (2016). Perceived organization support and organizational citizenship behavior: the mediating role of psychological capital. Chiang, C. F. and Hsieh, T. S. (2012). The impacts of perceived organizational support and psychological empowerment on job performance: the mediating effects of organizational citizenship behavior. International Journal of Hospitality Management, 31(1), 180–190. Golestaneh, S. M. (2014). The relationship between psychological capital and organizational citizenship behavior. Management and Administrative Sciences Review, 3(7), 1165-1173. Gupta, et al. (2017). 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