Correspondence to : kukuh.panuntun23@gmail.com1 Received: 23 August 2021 Accepted: 6 October 2021 Published: 30 December 2021 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol.23, No. 4, 2021, pp. 11 - 21 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336 / E-ISSN: 2620-8482 INTRODUCTION Organizational performance is defined as the level of organizational achievement in achieving agreed goals and objectives (Nuryanto et al, 2020). Therefore, employee performance is important to achieve organizational performance. Employee performance is very influential on organization in achieving goals. According to the employee performance of Mangkunegara (2009: 9), “employee performance is the result of the quality and quantity of work that an employee obtains when performing his duties according to his assigned responsibilities”.Civil Servants are jobs that have the aim of carrying out government duties and providing professional public servs. As mandated in Law Number 5 of 2014 concerning State Civil Apparatus (ASN) promulgated on January 15, 2014, it is stated that ASN is a profession for civil servants in charge of implementing public policies; provide public services with hight quality and professionalism ; and strengthen the unity and integrity of the Republic of Indonesia (Article 11). This certainly gives great hope for civil servants to have competence and professionalism in providing good public services so that organizational goals can be achieved. Improving the performance of civil servants can also be optimal if an agency has The Influence of Work Discipline, Career Development and Compensation on Employee Performance of Protocol and Consular Directorate Kukuh Bagus Panuntun1, Masydzulhak Djamil2 1,2 Magister Manajemen, Mercubuana University, Jakarta, Indonesia Abstract This study aims to determine the impact of work discipline, career development, and compensation on the performance of the civil servant (PNS) of the General Directorate Protocol and Consular Affairs. The research object is selected because there are still problems in performance goals, work discipline, compensation and career development. This is a quantitative study and data collection conducted within the General Directorate of Protocol and Consular Affairs using questionnaires, interviews, and documents. Data analysis used the structural equation analysis (SEM) method on the smartpls 3.3.3 software. The results of this study show that career development variables significantly impact on compensation, while work discipline, career development and compensation variables have a significant direct impact on performance. Then work discipline and salary variables mediated by compensation variables also have a significant impact on employee performance Keywords Discipline; Career Development; Compensation; Employee Performance Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari disiplin kerja, pengembangan karir, dan kompensasi terhadap kinerja pegawai pada PNS Direktorat Jenderal Protokoler dan Konsuler. Objek penelitian dipilih karena masih terdapat masalah terkait target kinerja, kompensasi, dan pengembangan karir. Penelitian ini merupakan jenis penelitian kuantitaif dan pengumpulan data menggunakan kuesioner dan survey di lingkungan Direktorat Jenderal Protokoler, dan Konsuler. Analisis data yang digunakan menggunakan metode analisis persamaan struktural (SEM) pada software smartpls 3.3.3. Hasil penelitian ini membuktikan bahwa variabel pengembangan karir berpengaruh signifikan terhadap kompensasi, dan variabel disiplin kerja, pengembangan karir, serta kompensasi berpengaruh signifikan cera langsung terhadap kinerja. Kemudian variabel disiplin kerja dan kompensasi yang dimoderasi oleh variabel kompensasi juga memiliki pengaruh signifikan terhadap kinerja pegawai Kata Kunci disiplin kerja; pengembangan karir; kompensasi; kinerja JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 paid attention to the career development of its employees. Career development is mean the process of enhancing personal work abilities in order to achieve the desired career. Career development is the process of improving personal working ability in order to achieve an ideal career. Career development is a condition that indicates that a person’s position in the career path determined by the relevant organization improves (Sudiro, 2011: 91). In accordance with Law Number 39 of 2008 concerning State Ministries, it is stated that the Directorate General of Protocol and Consular Affairs is one of 3 (three) ministries that cannot be dissolved by the President, in addition to the Ministry of Home Affairs and the Ministry of Defense. The Directorate General of Protocol and Consular Affairs has the task of carrying out the formulation and implementation of policies in the field of administering protocol, consular, and diplomatic facilities, as well as the protection of Indonesian citizens and Indonesian legal entities abroad. sustainable and there is compensation so that employees have high morale. The Directorate General of Protocol and Consular Affairs also has many problems regarding resources related to the level of discipline, career development, and employee compensation. Based on the data obtained through the payroll, absenteeism, and through pre-questionnaire with interviews of 20 employees at random, it can be seen that work discipline, career development, and compensation are still not optimal and resulting employee's performance target has not been achieved so that this study focuses on these variables LITERATURE REVIEW Gibson in Kasmir (2015: 182) stated that personal performance is is the establishment of hierarchical performance, which is influenced by personal characteristics, personal motivations, expectations, and management’s assessment of the achievement of personal work results. Performance is basically about what employees do and don’t do. Performance is kind of motivation and ability. To do a job or work, an individual ought to have a specific degree of willingness and ability. Employee performance will provide an overview of how an employee contributes to the organization (Susanto et al., 2021). Achieving organizational goals requires the commitment of human resources to be able to operate the organization under any conditions. According to Hasibuan (2016: 193), discipline is the main functional capacity of human asset the executives, in light of the fact that the better the worker discipline, the higher the work execution that can be accomplished. Without great discipline, it is hard for associations and foundations to accomplish the best outcomes. However, this condition does not mean that employees can be exploited without providing appropriate rewards (compensation) so that employees do not have satisfaction in their work. Employee satisfaction is very important in keeping employees gradual in an organization. Compensation is what employees get in exchange for their contribution to the company's services. Providing compensation as one of the implementation of human resource management functions is closely related to the types of personal rewards as an exchange for performing organizational tasks (Rivai, 2005: 357). In its journey, the Company will develop and be able to survive as long as it is supported by human resources who are committed to the organization. According to Hidayat, Sugiharjo and Parashakti (2019), someone who has a great career will make an optimal contribution to the organization he/she follows. Career development is concerned with making changes for the better. Every company produces production, either goods or services where the level of productivity is highly dependent on the quality of individual employees. The individual quality of these employees is highly dependent on knowledge, professional skills, teamwork skills, the ability to grow ideas, and of course self-confidence in the career they carry out. Career development is to help employees plan their future careers in the organization so that employees can fully carry out their activities. According to Rivai and Sagala (2009), career development is the process of improving personal working ability to achieve a career which they want. Performance is performance, which can be interpreted employee in an organization can complete their work based on their respective authority and responsibilities, and legally get the goals of the organization, rather than violating laws and ethics. It can be understood that career development is a continuous process for individuals to achieve career planning goals that are compatible with organizational conditions through personal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 efforts. Based on this description, the research hypothesis is proposed as follows. H.1:Work discipline affects the compensation of employees of the Directorate General of Protocol and Consular Affairs; Everyone who works must be paid. The more employees get paid, the greater the motivation for employees to improve performance, so as to achieve job satisfaction at the employee level. Laura (2012). According to Sopiah (2013) compensation significantly effect postively on job satisfaction, and compensation also significantly effect on employee performance. So, the research hypothesis is proposed as follows: H.2:Career development affects the compensation of the Directorate General of Protocol and Consular Affairs; Career development is a proper method in organization to guarantee that individuals in the organization have the fitting capabilities, capacities, and experience when required.Therefore, companies need to manage their careers and develop their careers in order to maintain the productivity of employees, and to encourage employees to always do their best to avoid job frustration and lead to a decline in company performance. According to Felicia Dewi Wibowo (2006), career development has a positive and significant impact on organizational commitment and employee performance. Based on this description, the research hypothesis is proposed as follows: H.3:The effect of work discipline on the performance of the employees of the Directorate General of Protocol and Consular Affairs; Good employee discipline is very important in improving performance, reducing the desire to move, and increasing work productivity. Based on this description, the research hypothesis is formulated as follows: H.4:The effect of career development on employee performance; According to Fatimah (2013) Inadequate compensation reduces employees' sense of organizational commitment, job satisfaction and work motivation. According to Lieke EMW (2008) Compensation has a significant effect on organizational commitment. Financial, social interaction, organizational rewards as part of job characteristics have a significant relationship with employee commitment to the organization, one of which is manifested in employee loyalty to the organization. Satisfaction with compensation will create a sense of belonging and ultimately increase organizational commitment.Based on this description, the research hypothesis is formulated as follows: H.5:The effect of compensation on employee performance; Career development is important because management can increase productivity, improve employees’ attitudes towards work and build higher job satisfaction. Career development is a formal method adopted by an organization to ensure human resources, because a career is a requirement for job satisfaction of a company's employees, and it contributes sufficiently to the realization of the company's established goals and objectives. According to DeddySaputra (2010), career development has a positive and significant impact on employees’ job satisfaction, and according to VeitzhalRivai (2004), career development means management can increase productivity and improve employees’ attitudes towards work And build job satisfaction.Based on this description, the research hypothesis is formulated as follows: H.6:The effect of work discipline and compensation on the performance of the employees of the Directorate General of Protocol and ConsularAffairs; According to Fatimah (2013) that inadequate compensation reduces employee organizational commitment, job satisfaction and work motivation, while Rivai (2009) that career development is a process of increasing individual work abilities achieved in order to achieve the desired career, and also according to Duan-Hung Chen (2011 Foreign/New Journal)that job satisfaction mediates the effect of tenure and career patterns on career commitment. Fatimah (2013) stated that insufficient salary will reduce employees’ organizational commitment, job satisfaction, and work motivation, while Rivai (2009) believes that career development is the process of JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 improving individual work abilities to achieve an ideal career, and according to Duan-Hung Chen (2011) Foreign/New Journal) Job satisfaction plays an intermediary role in the influence of tenure and career model on career commitment.Based on this description, the research hypothesis is formulated as follows: H.7: Career development and compensation affect the performance of the employees of the Directorate General of Protocol and Consular Affairs; The research framework for the relationship between career development, compensation, job satisfaction and organizational commitment will look like in Figure 1 Figure 1. Conseptual Framework RESEARCH METHOD This is quantitative research and the types of data used are primary and secondary data . the data collection method are interviews and questionnaires, and the report of performance the Directorate General of Protocol and Consular Affairs 2020. The population of this study is limited to the work unit of the Secretariat General, which is 212 employees of the Directorate General of Protocol and Consular Affairs. Then, the research sample was determined using the Slovin method formula, with an error tolerance limit of 5% which then the results of the number of samples in this study could be determined. Here is how to determine the sample size, one of which is according to (Yusuf, 2014; 146), the technique of determining the sample size with the Slovin formula as follows: 𝑛 = 𝑁 1 + 𝑁. 𝑒 2 Information : n = Sample N = Population e =Degree of accuracy or desired critical value The number of populations adjusted to the sample limits with an inaccuracy level of leeway of 5%, then by using the Slovin formula above, total of sample in this study is : 𝑛 = 212 1 + 212 (0,05)2 = 137 Respondent Operational Definition and Variables Measurement The operational definition is an explanation of each variable used in the study of the indicators that make it up. The variables used by the author in this study are independent variables and dependent variables. Tabel 1 Operational Definition Variables Definition Indicators Scal e Work Disciplin e (X1) Discipline is an individual's eagerness to agree with the guidelines that apply in the company. 1. Attenda nce Frequen cy 2. Awaren ess Level 3. Adheren ce to Work Standar ds 4. Work Ethic 5. Complia nce with Regulati ons Liker t Career Develop ment (X2) Career developme nt is the process of self- developme nt through improving employees' working ability to achieve their ideal career 1. Educati on 2. Training 3. Selectio n 4. Job Promoti on Mutation Liker t JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 Compe nsation (Y1) Compensa tion is all income got by employees in return for services provided to the company. 1. Wage s 2. Incenti ve 3. Insura nce 4. Office faciliti es 5.Allowanc e Like rt Emplo yee Perfor mance (Y2) The result of work achieved by a person in organizatio n in terms of quality and quantity according to their respective authorities and responsibili ties 1. Qualit y 2. Quanti ty 3. Respo nsibilit y 4. Coope ration 5. Initiative Like rt Data analysis This research uses structural equation analysis technique with the help of SmartPLS software version 3.3.3. Ghozali (2006) explained that PLS is a soft modeling analysis technique because it does not assume that data with a certain measurement scale and small samples (less than 100 samples) can be used. The analysis of the data in this study evaluates the internal model and the external model in the form of descriptive statistics and inferential statistical analysis to test their validity and test hypotheses.Article text here article text herearticle text here. Article text article text article text here. (Arial 10 Normal, Sentence Case) RESULTS AND DISCUSSION Descriptive statistics In order to use the Likert scale from 1 to 5 (strongly disagree until strongly agree) according to the each variable statement, and to determine the answer trend of the questionnaire based on the type of answer selected, descriptive statistical analysis can be used. The average value of career development variables is 2.36. Therefore, career development at the General Secretariat's work unit, General Directorate of Protocoler and Consular Affairs, is still lacking. The average of the work discipline variable is 3.70, which shows that work discipline is still good. The average value of the compensation variable is 2.36. This shows that the compensation is still very low. The average of the performance variable is 3.31, which indicates that the performance of the staff of the General Directorate of Protocol and Consular Affairs of the Ministry of Foreign Affairs is quite low. Evaluation of the Reflective (Outer Model) or Indicator Test In order to test the convergence validity, it is done by checking the reliability, internal consistency or structural reliability of a single item and the average variance extraction (AVE). From the standardized loading factor value, we can see the evaluation of the convergent validity of the reliability check of a single item. The standardized load factor describes the correlation between each measurement item (indicator) and its structure. The load factor value used in this study is> 0.5, so if the load factor value <0.5 is in the calculation result of the measurement model (external model), it will be deleted from the model.The work discipline variable has 4 valid indicators and the rest are excluded from the model, 10 indicators from the career development variable are all valid so that they are included in the model, the compensation variable has 3 invalid indicators so that it must be removed from the model, and there are 6 valid indicators on the performance variable so that the rest are excluded from the model. model. Structural Model Evaluation (Inner Model) or Hypothesis Testing Assess the primary model (inner model) or test the speculation in this examination, that is, assess the way coefficient esteem, assess the R2 esteem, measure the impact size f2, utilize the Decency of Fit List (GoF) to check the general construction model), and test the prescient connection (Q2). Evaluate the internal model or test the hypothesis in this study, that is, evaluate the path coefficient value, evaluate R2 value, measure the effect size f2, use the Goodness of Fit Index (GoF) to verify the overall structure model), and test the predictive correlation (Q2). Tabel 2 Result of Path Coefficient test JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 Origi nal Sam ple (O) T Stati stics P Valu es T Tab el Hasil Kete rang an Work Discip line (X1)-> Comp ensati on (Y1) 0.01 0 0,25 6 0,79 8 1,96 7 Ts Perfor manc e (Y2) 0,17 1 1,90 7 0.05 7 1,96 7 Ts Perfor manc e (Y2) 0,34 2 3,03 6 0.00 3 1,96 7 Ts>Tt Posi tive, Sign ifica nt Work Discip line (X1) - >Perf oman ce(Y2 ) - 0.49 2 6,57 6 0.00 0 1,96 7 Ts>Tt Neg ative , Sign ifica nt Work Devel opme nt (X2) - > Comp ensati on (Y1) 0,81 7 22,3 26 0.00 0 1,96 7 Ts>Tt Posi tive, Sign ifica nt Source : Base on primary data that running SmartPLS versi 3.3.3.(2020) by researcher Variables Direct Effect Indirect Effect Compens ation Employe e Performa nce Employee Performance Work Develop ment (X2) 0,817 0,342 0.140 Work Disciplin e (X1) 0,010 -0,492 0.002 Compens ation (Y1) 0,171 Source :Base on primary data that running SmartPLSversi 3.3.3.(2020) by researcher The parameter coefficient for the work discipline variable (X1) on the compensation variable (Y1) is 0.010, which means that there is an influence between work discipline on compensation. The value of T - Statistics is 0.256 < from t-table 1.97 which means it is not significant. The magnitude of the parameter coefficient for the Compensation variable (Y1) on the Employee Performance variable (Y2) is 0.171, which means that there is an influence between career development on Compensation. The value of T - Statistics is 1.907 < from t-table 1.97 which means it is not significant. The magnitude of the parameter coefficient for the Career Development variable (X2) on the Employee Performance variable (Y2) is 0.342, which means that there is an influence between career development on Employee Performance. The value of t - statistic is 3,036 > from t-table 1.97 which means it is significant. The magnitude of the parameter coefficient for the work discipline variable (X1) on the performance variable (Y2) is -0.492, which means that there is no influence between work discipline on performance. The value of T - Statistics is 6.576 > from t-table 1.97 which means it is significant. The magnitude of the parameter coefficient for the Career Development variable (X2) to the Compensation variable (Y1) is 0.817, which means that there is an influence between Compensation on Performance. The value of t - statistic is 22,326 > from t-table 1.97 which means it is significant. The magnitude of the parameter coefficient for the Career Development variable (X2) through the Compensation (Y1) variable on Performance (Y2) is 0.342 > direct effect is 0.140, so Y1 mediates the effect of X1 on Y2. The magnitude of the parameter coefficient for the work discipline variable (X1) through the compensation variable (Y1) on performance (Y2) is 0.002 > direct effect is - 0.492, so Y1 mediates the effect of X2 on Y2. Use the calculation SmartPLS version 3.3.3 to evaluate the value of R2 based on the calculation result. The algorithm gets the result of the R2x value, that is, the Compensation variable is 0.663 and the Performance variable is 0.605. The value of R2 indicates that exogenous variables (career development and work discipline) have a fairly high degree of determination of endogenous variables. The effect size F2 is to check the influence of exogenous latent variables on endogenous latent variables or to check the pros and cons of the model. A value of 0.02 represents a weak impact, 0.15 represents a medium impact, and 0.35 represents a strong impact. The F² value of the work discipline on JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 compensation variable is 0.000. This means that career development variables have a weaker impact on the structural level. The F² value of the performance-related work discipline variable is 0.571. This means that the work discipline variable has a strong influence on the structural level. The F² value of the career development variable on performance is 0.097. This means that career development variables have a strong influence on the level of structure. The F² value of the career development variable regarding salary is 1.848. This means that the work discipline variable has a strong influence on the structural level. The F² value of the performance compensation variable is 0.025. This means that the influence of the compensation variable on the structural level is very weak. The calculated goodness of fit index (GoF) shows a value of 0.512 (large scale). Based on these results, it can be concluded that the overall performance of the measurement model (outer model) and structural model (inner model) is quite good, because the goodness of fit index (GoF) value is greater than 0.35 (large-scale GoF). Model (outer model) and structural model (inner model) are feasible or effective. According to the calculation result of the predicted correlation (Q2) above, it shows a value> 0.4. In this research model, the endogenous latent variable has a predictive correlation value (Q2) greater than 0 (zero), so the exogenous latent variable as an explanatory variable can predict the endogenous variable, that is, Performance or in other words prove that the model has Good predictive correlation. Results of the Effect of Independent Variables on Dependent Variables Testing the hypothesis about the influence between exogenous career development variables (X2), work discipline (X1) on endogenous variables Compensation (Y1) either partially or simultaneously and also career development (X2), work discipline (X1) and compensation (Y1) on endogenous variable Performance (Y2), and also the following are related to the effect of the mediator or the influence of the mediator in this case Performance as follows: Tabel 3 Result of Partial Effect of Independent Variables on Dependent Variables Origin al (O) Sample Mean (M) T Statistics P Values Work Discipline -0,492 -0,504 6,897 0,000 (X1) -> Performanc e (Y2) Work Discipline (X1) -> Compensati on (Y1) 0,010 0,005 0,238 0,812 Compensati on (Y1) -> Performanc e (Y2) 0,171 0,162 1,865 0,063 Career Developme nt (X2) -> Performanc e (Y2) 0,342 0,341 3,050 0,002 Career Developme nt -> Compensati on 0,817 0,820 21,212 0,000 Source :Base on primary data that running SmartPLSversi 3.3.3.(2020) by researcher Tabel 4 Result of Simultaneous Effect of Independent Variables on Dependent Variables R Square F Stats F Tabel Alpha (X1) -> KPMN (Y1) -> KNRJ (Y2) 0,663 88.40 2.46 F count> F tabel is accept ed (X2) -> KPMN (Y1) -> KNRJ (Y2) 0,605 69,54 2.46 F count> F tabel is accept ed Source :Base on primary data that running SmartPLSversi 3.3.3.(2020) by researcher (H1) Work discipline has an impact on compensation. The path coefficient is 0.010 and p is 0.798, so H1 is rejected (p> 0.05). Work discipline has no significant effect on compensation. The research results show that work discipline has an impact on compensation, but it is not significant. These results are consistent with research by RiskaPuspita Sari (2018), which shows that the better the employee discipline, the higher the compensation and its impact on performance. Therefore, the work discipline of employees has a positive impact on the compensation of working in the Ministry of Foreign Affairs. The work discipline of all employees in various positions or job types can strive to increase the compenssation for career development. (H2) Career development has an impact on compensation. The path coefficient is 0.817 and p is 0.000, so JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 (H2) is accepted (p <0.05). The research results show that career development has a significant positive impact on compensation. That is, the better the career development of employees, the higher the compensation. FransiscaOktaviaNooh, et al (2017)'s research results also show that career development has a significant positive impact on compensation, and compensation has a significant positive impact on performance. (H3) Discipline has an impact on performance. The path coefficient is -0.492 and p is 0.000, so (H3) is accepted (p <0.05). The research results show that Hypothesis 3 is proved, that is, work discipline variables have a positive and significant impact on performance. This result is consistent with the research results of Catherine Purnama (2016), that compensation and work discipline have a positive and significant impact on performance. (H4) Career development has an impact on performance. The path coefficient is 0.342 and the p-value is 0.002, so H4 is accepted (p <0.05). Career development has a significant impact on performance. The research results show that career development has a positive and significant impact on the performance of the staff of the General Administration of Protocol and Consular Affairs of the Ministry of Foreign Affairs. This is consistent with the findings of Ammar Balbed (2019), which indicate that career development has a positive impact on performance. (H5) Compensation has an impact on performance. The path coefficient is 0.0171 and p is 0.063. Therefore (H5) is rejected (p> 0.05). Compensation has no significant impact on performance. The results of the study show that compensation has a positive but insignificant effect on the employee performance. This is usually consistent with Agung Surya Dwianto's research (2019), whose results show that compensation has a positive effect on performance. (H6) Discipline and compensation have an impact on performance. The R2 of career development and compensation variables is 0.663, the f statistic is 88.40, and the f table value is 0.05, which is 2.46. This means that fcount (88.40)>fTable (2.46), then (H6) is accepted. Therefore, it can be concluded that Hypothesis 6 is proved, which shows that work discipline and compensation variables have a positive and significant impact on performance. The results of the study show that the work discipline established through remuneration has a positive and significant impact on employee performance. This is consistent with the study by UstadusSholihin (2021), which pointed out that work discipline and compensation have a significant impact on employee performance. (H7) Career development and compensation have an impact on employee performance. The R2 of career development and employee performance variables is 0.605, the f statistic is 69.54, the f table value is 0.05, and the alpha is 2.46. This means that f count (69.54)> f Table (2.46), so H7 is accepted. The conclusion is that H7 proves that career development and compensation have a significant impact on employee performance. The research results show that Hypothesis 7 has been proved, which shows that the career development variable through compensation is significant and has a positive impacton employee performance. It can be concluded that career development and discipline and remuneration affect the performance of the General Directorate of Protocol and Consular Affairs. This is consistent with the research of LismaWati (2020), which pointed out that work discipline, career development and compensation have a significant positive impact on employee performance. CONCLUSION This research result a proof that career development variables significantly effect on compensation. Meanwhile, the variables of work discipline, career development, and compensation variables significantly effect on performance directly. Then the variables of work discipline and compensation which are mediated by the compensation variable also significantly effect on employee performance variable. REFERENCES Journal article Budiningsih, S., Warso, M. M., & Yulianeu, Y., (2017) Hubungan pengembangan karir dan kompensasi terhadap kepuasan kerja dan Implikasinya Pada komitmen organisasional PT. Pertani (Persero), Wilayah Jateng & DIY. Journal of Management, 3(3), 2. Nuryanto,et. Al, (2020) Keunggulan Bersaing dalam Meningkatkan Kinerja Organisasi Berkelanjutan, Jurnal Manajemen dan Bisnis Islam At-Tijaroh, Vol 6. Pp. 1-22. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 Sangadji, E. M., &Sopiah, S.,(2013) The Effect of Organizational Culture On Lecturers’ Job Satisfaction and Performance: A Research in Muhammadiyah University throughout East Java. International Journal of Learning & Development, 3(3), 1-18. Sholihin, U., (2021) Dampak kompensasi kerja terhadap Kinerja Karyawan di Masa Pandemi Covid 19 dengan kepuasan kerja sebagai Variable Intervening. (JMK) jurnal manajemen dan Kewirausahaan, 6(1), 86-99. Entire book Ghozali, I. (2006). Structural Equation Medeling, metode alternatif dengan PLS, Badan penerbi tundip. Semarang. Hasibuan. (2016). Manajemen sumber daya manusia, edisi ke revisi. Jakarta :bumi akasara. Mangkunegara, Anwar Prabu. (2009). Evaluasi Kinerja SDM. Bandung, Refika aditama Rivai. Veithzal. (2005). Manajemen sumber daya manusia untuk Perusahaan. Jakarta: PT raja grafindo persada. Rivai, Veithzal dan Sagala, Ella Jauvani. (2009). Manajemen sumber daya manusia untuk Perusahaan dari teori ke praktik. Jakarta: PT Raja Grafindo/ Sudiro, A. (2011). Perencanaan sumber daya manusia. Undang-undang republik Indonesia Nomor 5 Tahun 2014 Aparatur Sipil.15 September 2014 .Lembaran Negara Republik Indonesia Tahun 2014 Nomor 5494. Jakarta. Conference proceeding Susanto, A. Et. Al., (2021). The Influence of Leadership, Performance appraisalsystem, Work Motivation on Job Satisfaction andemployee Performance of PT PDSI. MICOSS 2020, September 28-29, Jakarta, Indonesia. List of Tables Table 1. Operational Definition Variables Definition Indicators Scale Work Discipline (X1) Discipline is an individual's eagerness to agree with the guidelines that apply in the company. 1. Attendance Frequency 2. Awareness Level 3. Adherence to Work Standards 4. Work Ethic 5. Compliance with Regulations Likert Career Development (X2) Career development is the process of self-development through improving employees' working ability to achieve their ideal career 1. Education 2. Training 3. Selection 4. Job Promotion 5. Mutation Likert Compensation (Y1) Compensation is all income got by employees in return for services provided to the company. 1. Wages 2. Incentive 3. Insurance 4. Office facilities 5. Allowance Likert Employee Performance (Y2) The result of work achieved by a person in organization in terms of quality and quantity according to their respective authorities and responsibilities 1. Quality 2. Quantity 3. Responsibility 4. Cooperation 5. Initiative Likert Table 2. Result of Path Coefficient test JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 Original Sample (O) T Statistics P Values T Tabel Hasil Keterangan Work Discipline (X1)-> Compensation (Y1) 0.010 0,256 0,798 1,967 Ts Performance (Y2) 0,171 1,907 0.057 1,967 Ts Performance (Y2) 0,342 3,036 0.003 1,967 Ts>Tt Positive, Significant Work Discipline (X1) - >Perfomance(Y2) -0.492 6,576 0.000 1,967 Ts>Tt Negative, Significant Work Development (X2) - > Compensation (Y1) 0,817 22,326 0.000 1,967 Ts>Tt Positive, Significant Variables Direct Effect Indirect Effect Compensa tion Employee Performan ce Employee Performance Work Developme nt (X2) 0,817 0,342 0.140 Work Discipline (X1) 0,010 -0,492 0.002 Compensa tion (Y1) 0,171 Table 3. Result of Partial Effect of Independent Variables on Dependent Variables Original (O) Sample Mean (M) T Statistics P Values Work Discipline (X1) -> Performance (Y2) -0,492 -0,504 6,897 0,000 Work Discipline (X1) -> Compensatio n (Y1) 0,010 0,005 0,238 0,812 Compensatio n (Y1) -> Performance (Y2) 0,171 0,162 1,865 0,063 Career Development (X2) -> Performance (Y2) 0,342 0,341 3,050 0,002 Career Development -> Compensatio n 0,817 0,820 21,212 0,000 Table 4. Result of Simultaneous Effect of Independent Variables on Dependent Variables R Square F Stats F Tabel Alpha (X1) -> KPMN (Y1) -> KNRJ (Y2) 0,663 88.40 2.46 F count> F tabel is accepte d (X2) -> KPMN (Y1) -> KNRJ (Y2) 0,605 69,54 2.46 F count> F tabel is accepte d JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23, No. 4, 2021, pp. 11-21 List of Figures Figure 1. Conseptual Framework