The Effect Of Job Rotation On Employee Performance With Motivation As A Mediating Variable

. The research aims to provide empirical evidence of the influence of job rotation and motivation on employee performance. Further empirical evidence with motivation as a mediating variable between job rotation and employee performance. The research data is primary data with a research sample of 80 respondents. Data analysis using path analysis and has met classical assumption testing. The research results indicate that job rotation has no effect on employee performance, while motivation has a significant effect on employee performance. Furthermore, it was found that motivation did not mediate the effect of job rotation on employee performance. Job rotation for employees is not a factor that can improve performance so it is unable to motivate KPP Pratama Sidoarjo Selatan employees.


INTRODUCTION
Performance is a universal concept which is the operational effectiveness of an organization, parts of the organization and its employees based on previously established standards and criteria.Employee performance is the results achieved by employees in certain jobs.Performance is the result of work in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him [1].Performance as a function of the interaction between ability and motivation.Employee performance influences how much they contribute to the organization.[2] explains that performance can be measured based on four criteria resulting from the work in question, namely quantity, quality, timeliness and effectiveness.The main factor in ensuring the achievement of good performance is human resource management.Human resources are the biggest asset and the main factor in the smooth running and survival of an organization.Successfully managing human resources is the key to success and efforts to manage human resources by carrying out work rotation.Government agencies are organizations that often carry out work rotation in an effort to develop human resources.This effort is to provide opportunities for developing knowledge and experience related to the position.The hope is that job rotation will reduce work boredom and create a dynamic atmosphere in the organization, thereby impacting job satisfaction and improving performance.Rotation is a form of reward and punishment so that each employee is motivated to work according to established rules and avoid work irregularities.Job rotation as a career development step in advancing to a higher level.
The Directorate General of Taxes is an organization under the Ministry of Finance and is a vertical organization whose work area is spread throughout the Republic of Indonesia.The Directorate General of Taxes has carried out bureaucratic reform both institutionally, information technology and human resources.The human resource management system has been optimized to support the vision, mission and goals of the organization.One form of human resource management is rotation regulation.With job rotation, employees will be encouraged to work better in achieving a higher career.From an organizational perspective, employee rotation is used to stimulate employees to unleash their potential, which in turn has an impact on improving employee performance.Rotation or transfer has been known both within the organizational environment and outside the organizational environment.Rotation is an activity by organizational leaders to move employees from one job to another job that is considered at the same level or level.By rotating various jobs, certain job problems can be eliminated and complaints and protests about working conditions can be minimized [3].Many previous researchers have conducted research examining the effect of job rotation on employee performance, but the results are still inconsistent.Previous research results found that work rotation has an effect on employee performance [4,5,6,7,8,9,10,11].Different results were found by other researchers that job rotation did not affect employee performance [3,12].The inconsistency in research results regarding the effect of job rotation on employee performance indicates that there are other variables that influence the relationship between job rotation and employee performance.These other variables include work motivation.
Motivation comes from the Latin word movere, which means encouragement or movement.Motivation questions how to direct power and potential to work towards achieving specified goals [13].The drive of desire between one person and another person is different so that human behavior tends to vary at work.According to [14] motivation is an impulse that comes from within humans which activates, moves and directs behavior to achieve goals.Therefore, the key to understanding motivation is understanding the relationship between needs, drives and goals.Motivation is a trigger from an individual that arouses the desire to carry out activities with the ability to achieve goals.Previous research results show that motivation has a significant effect on employee performance, including [15,16,17,18,19,20,21,22,23,11,24,25,26,27,28,29].Different results were found [30,12] that motivation has no effect on employee performance.Job rotation reduces the level of boredom which causes an increase in employee motivation levels [31].Furthermore [32] that motivation, salary, leadership and productivity are key elements in ensuring job satisfaction among employees.Job rotation improves the psychological and physical health of employees by creating positive employee attitudes and job diversification through reducing boredom and being self-motivated towards their work.[33] stated that if employees are motivated they will do their work effectively.Employee rotation can increase the knowledge and abilities of employees in terms of quality and quantity.Employee rotation also expands the scope of work that can be done and the means for further developing employees.Employees will be encouraged to work better in achieving higher careers.Job rotation is a technique followed by organizations to improve employee performance and make them more committed towards work [34].
Furthermore, [35] considers the job rotation system as an effective operational system to improve human resource performance and productivity, they claim that it is an effective option to facilitate and speed up operations, saving time and resources.The job rotation system results in increased production and increases human resource productivity by promoting employee work performance.Apart from that, job rotation also provides opportunities for operational teamwork, reduces work pressure, increases intellectual power and innovation, and increases effective working hours.Previous research results show that job rotation has a significant effect on employee performance [36,37,31,5,8,10].Based on this, the first research hypothesis is: H1: Job rotation has a significant effect on employee performance.A person's activities are driven by forces within that person and are called motivation.Work motivation can be considered simple, but it can be a complex problem because humans are easily motivated by fulfilling their desires.According to [38] performance is influenced by Ability and Motivation factors.Work motivation and employee performance in a positive direction, the higher the employee's motivation at work, the higher the performance.Employees with high motivation tend to have high performance and vice versa, employees with low performance because of low motivation.It can be indicated that work motivation influences performance because work motivation is an attitude or action that must be carried out by employees in complying with all applicable norms within the company, both written and unwritten, in order to achieve company goals optimally.Previous research results show that motivation has a significant effect on employee performance, including [16,17,19,18,21,22,20,24,25,26,27,28,29].
Based on this, the second research hypothesis is: H2: Motivation has a significant effect on employee performance.Evaluation of employee performance can be observed through the ability to complete assigned tasks in accordance with expertise, skills and motivation.Performance measurement will have an impact on three indicators of work productivity, namely quantity, quality and timeliness.Two things related to employee performance are the employee's willingness or motivation to work and the employee's ability to carry it out.Ability is inherent in a person and is innate from birth and is manifested in his actions at work, while motivation is a very important aspect to drive a person's creativity and ability to do a job, as well as always being enthusiastic in carrying out work.Employees will be able to do their work and achieve maximum results.Achieving maximum performance requires encouragement to generate will and enthusiasm for work, namely motivation.Motivation functions to stimulate employee abilities so that maximum performance results will be created.Motivation mediates the relationship between job rotation and employee performance [9,10].Job rotation can create motivation for employees to do their work better, which ultimately has an impact on improving employee performance.Based on this, the third hypothesis is: H3: Job rotation affects employee performance through motivation

II. METHODS
This type of research is causal quantitative research.Causal quantitative research is research aimed at determining the influence between variables [39].The population is the entire research object and meets certain characteristics.The research population was 101 employees of the Pratama Sidoarjo Selatan Tax Service Office (KPP) Jalan Raya Jati No. 6 Jati Sidoarjo.Total population 101 and minimum sample size using the Slovin formula: n = N / (1+Ne 2 ) n = 101 / ( 1 + ( 101 x 0,05 2 ) n = 80,64 The total research sample was 80 respondents.The type of data is qualitative in the form of judgment.Source of primary research data using questionnaire data collection techniques.Variable measurement uses a Likert Scale and is grouped into 5 point intervals: Strongly Agree with a score of 5, Agree with a score of 4, Disagree with a score of 3, Disagree with a score of 2, and Strongly Disagree with a score of 1.

III. RESULT AND DISCUSSION Data Validity
The answer data from respondents is data that is still on an ordinal scale so it needs to be transformed into an interval scale.Fig. 1 output correlations shows the correlation between the score of each item and the total score.All items from each variable have sig < 0.05 so all items are valid.Data

Data Reliability
Test results by looking at the results of the Cronbach Alpha coefficient (α).A Cronbach Alpha coefficient (α) of at least 0.60 indicates that the questionnaire has a fairly good level of reliability [39].Output "Reliability Statistics" results from reliability analysis of the Cronbach's Alpha technique.In the Reliability Statistics table, the Cronbach's Alpha value is > 0.700, so it is declared reliable, meaning that the question construct which is a variable dimension is reliable.Based on the picture above, it shows that there is an influence between variables: The magnitude of the direct influence of work rotation (X1) on employee performance (Y) is -0.105.The magnitude of the indirect effect of job rotation (X1) through motivation (Z1) on employee performance (Y) (X1  Z1  Y) 0.508 x 0.506 = 0.651.The magnitude of the total influence that the work rotation variable (X1) has on employee performance (Y) is the direct influence plus the indirect influence, namely -0.105 + 0.651 = 0.504.show the significance value of work rotation to employee performance is 0.624, which means Hypothesis 1 is rejected because the significance value is > 0.05 (0.624 > 0.05) .This means that there is no direct influence of work rotation on the performance of KPP Pratama South Sidoarjo employees.The results of the research show that employee performance is not influenced by the implementation of rotation at KPP Pratama Sidoarjo Selatan.Organizational factors and individual factors are explanations for the weak influence of the rotation variable on employee performance at KPP Pratama Sidoarjo Selatan.Confirmation of the research focus shows that there is concern about the negative impact of implementing rotation on employee performance, which is assumed not to increase performance but on the contrary to reduce employee performance.The next consequence of rotation is the employee's adjustment to the new place.With national rotation, an employee will be in a completely new place geographically, customarily and culturally, both in matters related to work and in everyday life.An employee who brings his family with him to a new place will be faced with the problem of adapting, preparing a suitable place to live, finding a suitable school and what is even more important is preparing mentally if the new conditions are very different from the previous conditions.If the family is not taken to a new place, an employee will commute with the consequences of transportation costs and of course peace of mind at work when far from the family.All policies and procedures related to job rotation must be in place, especially policies related to human resources, before implementing job rotation.The research results support the findings of previous researchers such as [36,37,31,5,8,10] that job rotation has no effect on employee performance.The research results are not in line with the findings of previous researchers such as [37,31,5,8,9,10] that job rotation has an effect on employee performance.
The direct coefficient value of motivation on employee performance in Fig 5 is 0.506 and the significance value of motivation on employee performance is 0.004, which means Hypothesis 2 is accepted because the significance value is < 0.05 (0.004 < 0.05).This means that there is a direct influence of motivation on the performance of KPP Pratama South Sidoarjo employees.The results of the research show that employee performance is not influenced by the motivation at KPP Pratama Sidoarjo Selatan.A person's activities are driven by forces within that person and are called motivation.Work motivation can be considered simple, but it can be a complex problem because humans are easily motivated by fulfilling their desires.Motivation is the dominant factor that influences employee performance.Employees play an important role in determining plans, activities, processes and goals that the company wants to achieve.According to [38] performance is influenced by Ability and Motivation factors.Work motivation and employee performance in a positive direction, the higher the employee's motivation at work, the higher the performance.Employees who are able to produce good performance means that these employees are able to bring the company to further development.Employees with high motivation tend to have high performance and vice versa, employees with low performance because of low motivation.It can be indicated that work motivation influences performance because work motivation is an attitude or action that must be carried out by employees in complying with all applicable norms within the company, both written and unwritten, in order to achieve company goals optimally.The research results support the findings of previous researchers [15,16,17,18,20,21,22,24,25,26,27,28,29] that motivation has a significant effect on the performance of KPP Pratama South Sidoarjo employees.The results of this research do not support the findings [19,30,12] that motivation has no significant effect on employee performance.
Hypothesis 3 states that motivation mediates the effect of job rotation on employee performance.Fig 5 shows the p-value of the effect of job rotation on employee performance of 0.624 > 0.05.Furthermore, Fig 7 shows that the effect of job rotation on motivation is not significant (p-value = 0.221 > 0.05).Furthermore, Fig 7 shows that the total effect > indirect effect (0.504 > -0.105).One of the two paths is not significant and the total effect > indirect effect, it is concluded that motivation does not mediate work rotation on the performance of KPP Pratama South Sidoarjo employees.Thus hypothesis 3 is rejected.Statistical test results show that motivation has a significant effect on employee performance.However, when motivation was used as a mediator, it turned out that motivation was not able to mediate the relationship between job rotation and employee performance.Individual factors are factors in the weak influence of job rotation on employee performance at the Malang Intermediate Tax Office.This results in the impact of motivation being provided but will not be able to mediate work rotation and employee performance.Feeling comfortable with the work and environment in the old place will actually make it difficult to motivate for job rotation.Individual factors will have a negative impact on job rotation and impact employee performance.High motivation will not produce the best and most productive performance.This is in accordance with the hierarchy of needs theory that physical needs are basic needs that must be met because they are the basis for effective work and can provide high productivity.The results of research on motivation not being able to mediate the relationship between job rotation and employee performance are not in line with the findings of [9] and [10].

IV. CONCLUSION
Job rotation has no effect on employee performance.KPP Pratama Sidoarjo Selatan employees are aware and understand that job rotation will give them new experiences.However, on the other hand, there will be changes in the order of life which are the impact of work rotation.Motivation has a significant effect on employee performance.KPP Pratama Sidoarjo Selatan employees are aware that work motivation is an attitude or action that must be carried out in compliance with all applicable norms, both written and unwritten, in order to achieve optimal goals.Motivation does not change the direction of the relationship between job rotation and employee performance.Individual weaknesses are unable to improve employee performance as a result of job rotation.The contribution of the findings of this research includes that KPP Pratama Sidoarjo Selatan employees must pay attention and prepare as much as possible before work rotation is carried out so that work rotation has a positive impact.There are motivational factors that leaders must also pay attention to so that they can improve employee performance through job rotation.If job rotation is forced without motivation, it will not be able to improve employee performance. V.

Fig 7 .
Fig 7. Direct, Indirect and Total Influence The coefficient value of work rotation path to employee performance directly in Fig 5 is -0.105 and the statistical test resultsshow the significance value of work rotation to employee performance is 0.624, which means Hypothesis 1 is rejected because the significance value is > 0.05 (0.624 > 0.05) .This means that there is no direct influence of work rotation on the performance of KPP Pratama South Sidoarjo employees.The results of the research show that employee performance is not influenced by the implementation of rotation at KPP Pratama Sidoarjo Selatan.Organizational factors and individual factors are explanations for the weak influence of the rotation variable on employee performance at KPP Pratama Sidoarjo Selatan.Confirmation of the research focus shows that there is concern about the negative impact of implementing rotation on employee performance, which is assumed not to increase performance but on the contrary to reduce employee performance.The next consequence of rotation is the employee's adjustment to the new place.With national rotation, an employee will be in a completely new place geographically, customarily and culturally, both in matters related to work and in everyday life.An employee who brings his family with him to a new place will be faced with the problem of adapting, preparing a suitable place to live, finding a suitable school and what is even more important is preparing mentally if the new conditions are very different from the previous conditions.If the family is not taken to a new place, an employee will commute with the consequences of transportation costs and of course peace of mind at work when far from the family.All policies and procedures related to job rotation must be in place, especially policies related to human resources, before implementing job rotation.The research results support the findings of previous researchers such as[36,37,31,5,8,10] that job rotation has no effect on employee performance.The research results are not in line with the findings of previous researchers such as[37,31,5,8,9,10] that job rotation has an effect on employee performance.The direct coefficient value of motivation on employee performance in Fig 5 is 0.506 and the significance value of motivation on employee performance is 0.004, which means Hypothesis 2 is accepted because the significance value is < 0.05 (0.004 < 0.05).This means that there is a direct influence of motivation on the performance of KPP Pratama South Sidoarjo employees.The results of the research show that employee performance is not influenced by the motivation at KPP Pratama Sidoarjo Selatan.A person's activities are driven by forces within that person and are called motivation.Work motivation can be considered simple, but it can be a complex problem because humans are easily motivated by fulfilling their desires.Motivation is the dominant factor that influences employee performance.Employees play an important role in determining plans, activities, processes and goals that the company wants to achieve.According to[38] performance is influenced by Ability and Motivation factors.Work motivation and employee performance in a positive direction, the higher the employee's motivation at work, the higher the performance.Employees who are able to produce good performance means that these employees are able to bring the company to further development.Employees with high motivation tend to have high performance and vice versa, employees with low performance because of low motivation.It can be indicated that work motivation influences performance because work motivation is an attitude or action that must be carried out by employees in complying with all applicable norms within the company, both written and unwritten, in Reliability Test ResultsData normality test using the One-Sample Kolmogorov-Smirnov test method.Based on the onesample Kolmogorov-Smirnov test table, the Kolmogorov-Smirnov/Test Statistics value is 0.081 with a significance level of 0.200.In the table, the significance value is 0.200 > 0.05, so it is concluded that the data is normally distributed.Kolmogorv-Smirnov Test ResultsMulticollinearity test with Variance Inflation Factor (VIF).The coefficients for the VIF value of the motivation variable are 1.568 and work rotation is 1.587.The VIF value of both variables is < 10 or there are no variables with a VIF above 10 so that multicollinearity does not occur.The tolerance value is close to 1, so the model is free from symptoms of multicollinearity.Coefficients tolerance values are 0.685 and 0.676 and these values are close to 1 so there are no indications of multicollinearity symptoms.The heteroscedasticity test uses the Spearman's rho correlation method.The test results show that the correlation between the independent variables and the Unstandardized Residual value has a significance value of 0.931.A significance value of 0.931 > 0.05 means that heteroscedasticity does not occur.Autocorrelation testing uses a run test.Run test results in Fig.4test values are -1.214 and the significance value is 0.247 > 0.05.The conclusion is that there is no autocorrelation.