The Mediating Role of Job Satisfaction in Relationship Between Top Management Support on Employee Performance

Purpose: The purpose of this study is to analyze the influence of top management support on employee performance, top management support on job satisfaction, and also to analyze the mediating role of job satisfaction. Design/methodology/approach: The sample in this study were 70 employes of regional drinking company owned by the regional government in East Java, Indonesia. Questionnaire was used to obtain the data and data analysis technique used was Partial Least Square (PLS). Findings: The results indicated that top management support influences employee performance, top management support influences job satisfaction, and job satisfaction is able to mediate the influence of top management support on employee performance. Research limitations/implications: This research is limited to doing regional drinking company owned by the regional government in East Java, Indonesia. For generalization so that further research can be carried out in different organizations or companies and in different regions (cities). Practical implications: The results of this research can be used as a reference to improve employee performance in regional drinking company owned by the regional government and similar industries. Originality/value: The results of the research show that among the variables of top management support and job satisfaction need to be implemented in regional drinking company owned by the regional government and similar industries.


I. INTRODUCTION
The success of a company really depends on the function of its employees as human resources.The role and function of an employee is to help increase productivity, maximize performance, and utilize time efficiently because if employees do not work productively and are inefficient, they will no longer be the most important asset for the company and will even become a burden for the company.Employee performance is very important because it can produce added value for the company.The performance of a company really depends on the performance of its employees.If employee performance is very good, it can be expected that the company's performance will be good too.Conversely, if employee performance declines, it will cause company performance to decline.Employee performance in a company plays a very important role in increasing company productivity.Employees with high performance will help the company realize the goals that have been set.Without the support of good employee performance, it is very difficult for a company to realize its stated goals.The success of a company in achieving its goals is greatly influenced by employee performance.Every company will always try to improve employee performance in the hope that the company's goals can be achieved.

Page │285
According to Robbins (2017) employee performance is a function of the interaction between ability and motivation.Setting performance goals is very useful for setting targets and not only for evaluating performance at the end of the period but can also be used to manage work processes during that period.Meanwhile, Mangkunegara (2016) stated that performance is the result of work both in quantity and quality produced by an employee in carrying out his duties in accordance with the responsibilities given to him.According to As'ad (20018) performance is the level of success a person has in carrying out their work duties.So the activity that is commonly assessed in an organization is employee performance, namely how an employee carries out everything related to a job, position or role in the organization.The success of an organization in achieving its goals and fulfilling its social responsibilities largely depends on its employees.If employees are able to carry out their duties well, the organization will be able to achieve its stated goals.How well an employee carries out his role in carrying out the tasks that are his responsibility.Hasibuan (2016) stated that performance is a result of work obtained by a person in carrying out the tasks assigned to him which is based on experience, skills, experience and time.Good performance is optimal performance, in the sense that the performance is in accordance with the standards set by the leadership of the organization.Increasing employee performance will increase the success of an organization so that an organization is able to survive in the face of increasingly fierce competition.
Top management is someone who has a top position with responsibility for achieving certain goals and making the highest decisions (Cahyadi, et al, 2020).Understanding top management support according to Ragu-Nathan et. al. (in Cahyadi, Mukhlisin and Pramono, 2020) is the extent to which management is involved in activities and the importance of information systems.According to Belout et. al. (in Cahyadi, et al, 2020), top management support is how top management provides the resources, authority or power needed for project success.According to Romney & Steinbart (in Anriva, 2019), "top management support is how top management defines the information and processing needed, creates system goals and objectives, carries out system reviews, and allocates funds.Top management support includes funding guarantees and determining development priorities.Sutrisno (2019) defines job satisfaction as the way employees view their work in relation to conditions at work, employee cooperation, rewards received at work, and matters related to physical and psychological elements.Wibowo (2016) emphasized that everyone who works is expected to feel satisfied with their work location.Managers anticipate that productivity will be influenced by job satisfaction.Therefore, managers must understand what needs to be done to ensure that their staff members are satisfied with their jobs.
This research was conducted with the aim of analyzing the influence of top management support on employee performance, top management support on job satisfaction, and also to analyze the mediating role of job satisfaction.

A. Literature Reviews and Hypotheses
1. Employee Performance Performance is a comparison between work performance, namely a comparison between work results and expected standards (Dessler, 2020).According to this definition, performance focuses on the results of the work.According to Siagian (2020) performance is a universal concept which is the operational effectiveness of employees, organizational parts and parts based on established standards and criteria.Bernardin and Russell (in Faryandi, 2018) state that: "Performance is defined as the record of outcomes produced on a specified job function or activity during a specified time period".That is, performance can be described as a record of what has been done on a specific job within a certain time period.According to Hasibuan (2021), performance is a work result achieved by a person in carrying out the tasks assigned to him which is based on skill, experience, seriousness and time.
According to Rivai (2020), performance is the result or overall level of success of a person during a certain period in carrying out tasks compared to various possibilities, such as standard work results, targets or goals or criteria that have been determined in advance and have been mutually agreed upon.Mangkunegara (2019) said that performance is the result of work in terms of quality and quantity achieved by an employee in the ability to carry out tasks in accordance with the responsibilities given to him by his superiors.According to Mangkunegara (2019)  Performance is basically the result of an employee's work in a certain period which can be compared with various possibilities and can be measured and assessed Soeprihanto (quoted by Suharyoko, 2016).Meanwhile, according to Tadjuddin (quoted by Suharyoko, 2016), performance is a result or level of success achieved by workers or employees in their field of work, according to certain criteria that apply to a particular job and evaluated by certain people.
Based on the definitions above, it can be said that performance is the manifestation or appearance of employees in carrying out work.A person can be said to have good work performance when they can carry out their work well, meaning they achieve the targets or work standards that have been set and are even expected to exceed the work standards in question.
According to Rivai (2020) there are several performance benefits which basically include: 1. Improvement of performance, in the form of activities to improve employee performance.2. Placement decisions, assisting in promotions, transfers and demotions in general.3. To improve employee performance.4. As employee training and development.5. Human resources feedback.Good or bad performance throughout a company identifies how well its Human Resources are functioning.
Meanwhile, Mathis and Jackson (2019) stated that several factors within employees and within the organization that determine individual performance include the following: 1.Individual abilities, consisting of several components, namely talents, interests and personality factors.2. The effort put in consists of motivation, work ethics, attendance and task design.

The organizational support it receives consists of training and development, equipment and technology, work
standards, management and co-workers.
Traditionally, people work based on job descriptions that contain job duties and responsibilities.However, performance standards must emphasize work results and not tasks.So a set of work standards describes the results that should exist and occur in satisfactory work completion.Preparing performance standards based on job descriptions will provide opportunities for supervisors and employees to work.Therefore, a job description can function as a statement about the general goals that subordinates must achieve in supporting organizational goals.Sofyandi (2019) further argues that performance standards are considered satisfactory if: 1.The statement indicates several key areas of employee responsibility 2. Contains how a work activity will be carried out 3. Direct attention to the quantitative mechanisms by which performance results will be measured.

Top Management Support
According to Dermawan and Kunkun (2015), top management is an executive manager such as the chief executive officer, the information system director, chief operation officer, members of the board of directors, president, vice president.and others.According to Lestari, et al (2017), top management is the highest or top management level usually consisting of the board of directors and the main director.The board of directors has the task of deciding matters that are very important for the survival of the company.Top management is in charge of setting operational policies and guiding the organization's interactions with the environment.Top management, also known as executive officer.In charge of planning activities and company strategy in general and directing the course of the company.Examples of top management are the CEO (Chief Executive Officer), CIO (Chief Information Officer), and CFO (Chief Financial Officer).From some of the above definitions, it can be concluded that top management is the highest level of management that regulates the running of the company and sets operational policies, which usually consists of the board of directors and main director (Safitri, 2017).
According to Budi and Abijono (2016), in general, there are five main tasks that are carried out by a CIO who must be responsible to the company's chief executive officer (Chief Executive Officer) or the president director.These tasks include: a. Understanding business The first and foremost task which is the responsibility of other executives in the board of directors is to thoroughly study and understand in detail and in detail the business the company is engaged in.Fast competition and a very dynamic business environment require company executives to constantly monitor and study aspects outside the company intensely and continuously.

b. Building division image
The second task which is the responsibility of a CIO is to build the credibility of the information systems directorate he leads.This is very important considering that many employees consider that strategic use Page │287 of information systems is a characteristic of the company in the future, not now.However, no matter what, the existing directorate of information systems must be able to prove that the activities carried out today are a way or a bridge to the future.The information systems division must have a good image in the eyes of other functions in the company.The most effective strategy is to assist human resources within the company to improve their performance through the use of information technology, because this is the main mission of the existence of an information system in the company.c. Improving the quality of technology users A CIO has a duty to promote information technology so that it is actively used by company employees.
In addition to providing educational training programs, a strategy is needed to make employees interested in learning further and utilizing existing technology.The goal is to make employees familiar with computers, so that in addition to improving the quality of their work, new innovations in the form of development ideas in the future will also influence the development of information systems in the company.

d. Declaring information technology vision
The next task for a CIO is to determine the company's vision through the use of information systems in the future.A good senior executive is always proactive.Helping a company plan its vision for the future is one example of a proactive attitude that must be promoted among companies.The vision for the use of information systems is an integral part of the company's general vision.

e. Information System Development
The final mission of a CIO is of course to make all of the above things real, include planning and developing the company's information system architecture, which occurs from components such as software, hardware, brain ware, processes and procedures, infrastructure, standards, and so on.On an ongoing basis, a CIO must be able to optimally utilize the company's current information system, in line with its future development plans.
The definition of top management support according to Cahyadi, et al (2020) is the extent to which management is involved in activities and the importance of information systems.According to Belout et.al. (cited by Cahyadi, et al, 2020), top management support is how top management provides the resources, authority or strength needed for project success.According to Anriva (2018), top management support is how top management defines the information and processing needed, makes system goals and objectives, reviews the system, and allocates funds.Top management support includes guaranteeing funding and determining development priorities.According to Ikhsan and Bustaman (2016), top management support is "… a form of manager support for system users.One form of management support is providing facilities."These facilities can be in the form of training and providing assistance to system users when facing problems related to the system.From some of the statements above, it can be concluded that top management support is a form of manager support to users, this support is in the form of providing facilities and supporting their activities when planning.
The dimensions of top management support according to Chen and Paulraj (2004) cited by Yulianti (2012) are as follows: a. Quality decisions Quality decisions are at the core of all planning is decision making, a choice of ways of acting.In this connection, decisions are as a way of acting that is chosen by managers as the most effective, meaning placement to achieve goals and solve problems.b.Decision acceptance Acceptance of a decision is a conscious reaction to several alternative solutions by analyzing the possibilities of these alternatives and their consequences.Each decision will make a final choice, it can be an action or an opinion.c.Satisfaction with the decision process Satisfaction with the decision process shows pleasant feelings related to the employee's view of the decision.Research on the influence of top management support on employee performance has been carried out by several previous researchers, including Ahmad et al. (2020), Azhmy et al (2022), Adiyantari and Yatnyana (2019), Dukhan et al. (2017), Chen et al (2019).The results of this research prove that top management support influences employee performance.Thus, a hypothesis can be made as follows: H1: top management support influences employee performance.

Job Satisfaction
Hariandja (2016) posits that job satisfaction encompasses individuals' positive or negative feelings towards various facets or aspects of their work tasks.Similarly, Hasibuan (2016) defines job satisfaction as an emotional disposition characterized by enjoyment and fondness for one's job, which is manifested through work morale.

Page │288
This emotional connection to work can be seen as the outcome of a comparative analysis between what employees actually receive from their work and their expectations, desires, and perceived entitlements (Gomes, 2016).Job satisfaction within the workplace refers to the contentment experienced by employees through factors such as recognition for their efforts, favorable job placements, fair treatment, adequate equipment, and a conducive working environment.It is noteworthy that individuals who prioritize job satisfaction at work tend to value the intrinsic rewards of their work over monetary compensation, despite the latter's significance.Conversely, satisfaction beyond the workplace pertains to employees' contentment with the level of remuneration received from their work, enabling them to fulfill their needs outside of work.Moreover, job satisfaction, when viewed in the context of both internal and external aspects of work, is characterized by a harmonious balance between emotional fulfillment derived from work and the adequacy of remuneration.Employees who experience this integrated form of job satisfaction tend to feel content when they perceive fairness and appropriateness in both their work outcomes and compensation.
According to Yulk ( 2015) several theories about job satisfaction can be grouped into three types, namely what is referred to as a) discrepancy theory, b) equity theory, and c) two factor theory.Discrepancy theory measures a person's job satisfaction by calculating the difference between how much of something there should be and how much there is now.A person's job satisfaction depends on the discrepancy between the value of the desired expectations, with what according to his feelings or perceptions he has achieved or obtained from his work.Thus, people will feel satisfied if there is no difference between the desired and their perception of reality, because the desired minimum limit has been reached.If what is obtained is greater than desired, then people will be satisfied again even though there is discrepancy, but it is a positive difference.On the other hand, the farther the perceived reality is below the minimum standard, negative discrepancy will occur, and the greater the dissatisfaction of a person with work.Equity theory was first developed by Yulk (2015).The principle of this theory is that people will feel satisfied or dissatisfied depending on whether or not they will feel equity in a situation obtained by comparing themselves with other people in the same class, office or elsewhere.The elements of this theory can be grouped into three, namely input, outcome, comparison, and equity-in-equity elements.What is meant by input according to Yulk ( 2015) is as follows: input is anything of value that and employee perceives that he contributes to his job.that can support the implementation of work.For example inputs are education, experience, skills, business, equipment, and others).Outcome is anything of value that the employee perceives he obtains from the job, for example wages, additional status symbol benefits, recognition, opportunities for achievement or self-expression.While the comparison person can be interpreted as the feelings of someone in the same company, or in another place, or it could be with himself in the past.
Yulk (2015) delineates several theories concerning job satisfaction, which can be categorized into three main types: a) discrepancy theory, b) equity theory, and c) two-factor theory.Discrepancy theory assesses an individual's job satisfaction by quantifying the variance between the perceived ideal and the current reality.The level of job satisfaction is contingent upon the disparity between one's desired expectations and what they perceive to have attained from their work.Hence, individuals are inclined to feel content when there's congruence between their desired and perceived realities, as it signifies the fulfillment of minimum expectations.Moreover, if the obtained outcomes surpass the desired ones, individuals tend to experience satisfaction, albeit with a positive variance.Conversely, negative disparity between perceived and desired outcomes leads to dissatisfaction, intensifying as the perceived reality falls further below the minimum standard.
On the other hand, equity theory, pioneered by Yulk (2015), posits that individuals' satisfaction or dissatisfaction hinges on their perception of fairness, attained through comparisons with peers within the same organization or elsewhere.This theory delineates three primary elements: inputs, outcomes, and comparisons, along with equity-in-equity elements.Inputs encompass anything of value that employees perceive they contribute to their job, such as education, experience, skills, resources, and more.Outcomes, on the other hand, represent the rewards or benefits employees perceive they receive from their job, including wages, status symbols, recognition, and opportunities for advancement or self-expression.Comparisons may involve evaluating one's own situation against others in the same workplace or elsewhere, or even comparing current circumstances with past experiences.In summary, Yulk (2015) introduces these theories to provide frameworks for understanding the dynamics of job satisfaction, shedding light on how individuals perceive and evaluate their work experiences in relation to their expectations and the circumstances of their peers.
Previous research on the influence of top management on job satisfaction has been carried out by several researchers, including Surya et al (2021) andNiehoff et al (1990).The results of this research prove that top management support influences job satisfaction.Apart from that, there are also several previous studies which prove that job satisfaction influences employee performance (Azhari et al, 2021;Paparang et al, 2021;Adha et al, 2019;Hendrayana et al, 2021 andEgenius et al, 2020).Thus the following hypothesis can be made: H2: top management support influences job satisfaction H3: job satisfaction influences employee performance H4: top management support influences employee performance through job satisfaction :: IJEBD :: Page │289 Based on the problem formulation that has been created and also based on previous research, a research framework can be prepared as follows:

II. METHODS
The population in this study were 70 employes of regional drinking company owned by the regional government in East Java, Indonesia.Meanwhile, the sampling technique used total sampling, meaning that the entire population of 70 people was taken as the research sample.The questionnaire technique is used to obtain data related to the research variables.The questionnaire is arranged in the form of a closed statement with 5 (five) alternative answers using a Likert scale, ranging from 1 (strongly disagree) to 5 (strongly agree).Data analysis technique used to analyze questionnaires that have been filled out by respondents is Partial Least Square (PLS).

A. Hypothesis Testing
Based on the data processing that has been carried out, the results can be used to answer the hypothesis in this research.Hypothesis testing in this research was carried out by looking at the T-Statistics values and P-Values values.The research hypothesis can be declared accepted if the P-Values value is <0.05 (Yamin and Kurniawan, 2011).The following are the results of hypothesis testing obtained in this research: Based on the data presented in the table above, it can be seen that several hypotheses proposed in this research are as follows: 1.The influence of top management support on employee performance has a P value of 0.005 or less than 0.05.
This means that the Top Management Support variable influences employee performance.2. The effect of top management support on job satisfaction has a P value of 0.000 or less than 0.05.This means that the Top Management Support variable influences Job Satisfaction.

Page │290
3. The influence of job satisfaction on employee performance has a P value of 0.005 or less than 0.05.This means that the Job Satisfaction variable influences employee performance.4. The influence of top management support on employee performance through job satisfaction has a P value of 0.000 or less than 0.05.This means that the Organizational Support variable influences employee performance through job satisfaction.

IV. CONCLUSION
Referring to the results of hypothesis testing, it can be seen that Top Management Support influences Employee Performance.The direction of the relationship between the two variables is positive.These results indicate that changes that occur in the Top Management Support variable will be accompanied by changes in the Employee Performance variable in a directly proportional manner.If Top Management Support improves, it will trigger an increase in Employee Performance.On the other hand, poor top management support will have an impact on reducing employee performance.The results of this research are in line with several previous researchers, including Ahmad et al (2020), Azhmy et al ( 2022), Adiyantari and Yatnyana (2019), Dukhan et al (2017), Chen et al (2019).This research provides evidence that top management support influences employee performance.Having top management support will make it easier for employees to carry out their duties.Employees will easily complete their work because they are fully supported by top management.Problems faced by employees will be easily resolved because they always receive direction and support from top management.
Referring to the results of hypothesis testing, it shows that Top Management Support has an effect on Job Satisfaction.Both variables have a positive relationship direction.These results indicate that changes that occur in the Top Management variable will have a directly proportional impact on changes in the Job Satisfaction variable.If top management support shows a good position, it will encourage high job satisfaction.Conversely, low Top Management Support will have the effect of decreasing Job Satisfaction.Top Management support in real form will make employees satisfied with the work they do.Referring to the variable description data, it can be seen that job satisfaction of employees of regional drinking company owned by the regional government in East Java, Indonesia is good.These results cannot be separated from the contribution of Management Support which is in the quite good category.Top Management support will make employees comfortable and happy with their work, co-workers, happy with supervision, and the salary they receive.The results of this research are in line with the results of several previous researchers, including Surya et al (2021) and Niehoff et al (1990).The results of this research prove that top management support influences job satisfaction.
In accordance with the results of hypothesis testing, it confirms that job satisfaction influences employee performance.The direction of the relationship between the two variables is positive.These results indicate that changes that occur in the Job Satisfaction variable will have a directly proportional impact on changes in the Employee Performance variable.If Job Satisfaction improves, it will encourage increased Employee Performance.On the other hand, low job satisfaction will have the effect of decreasing employee performance.Referring to the variable description data, it can be seen that the performance of employees of regional drinking companies owned by the regional government in East Java, Indonesia is very good.These results are a contribution to job satisfaction which is in the good category.Employees who feel emotionally comfortable and happy with their work will make it work well, producing quality and quantity targets in accordance with company regulations.Previous research on the influence of job satisfaction on employee performance has been conducted by several previous researchers, including Azhari et al (2021), Paparang et al (2021), Adha et al (2019), Hendrayana et al (2021), Egenius et al (2020).The results of this research prove that job satisfaction influences employee performance.
Referring to the results of hypothesis testing, it shows that Management Support influences Employee Performance through Job Satisfaction.The relationship between these three variables is positive.These results indicate that changes in the Job Satisfaction variable will encourage a directly proportional influence of Organizational Commitment on Employee Performance.If job satisfaction increases, the influence of Top Management Support on Employee Performance will be greater.The results of this research confirm that Job Satisfaction is a variable that is able to encourage the influence of Top Management Support on Employee Performance.Theory states that feelings of enjoyment or emotion towards work will shape the influence of Top Management Support on Employee Performance.Employees who enjoy their work will create Top Management Support which will influence employee performance.The results of this research are supported by previous research which states that top management support for employee performance, namely the research of Ahmad et al (2020), Azhmy et al (2022), Adiyantari andYatnyana (2019), Dukhan et al (2017), Chen et al (2017) with research results proving that top management support influences employee performance.Meanwhile research on job satisfaction on employee performance) has been carried out by several previous researchers, namely Azhari
The Mediating Role of Job Satisfaction in Relationship Between Top Management Support on Employee Performance Sri (International Journal of Entrepreneurship and Business Development) Volume 07 Number 02 March 2024 This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
The Mediating Role of Job Satisfaction in Relationship Between Top Management Support on Employee Performance Sri Eka Kumaladewi 1 , Joko Suyono 1 , Damarsari Ratnasahara Elisabeth 2

Eka Kumaladewi 1 , Joko Suyono 1 , Damarsari Ratnasahara Elisabeth 2
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.The Mediating Role of Job Satisfaction in Relationship Between Top Management Support on Employee Performance Sri