The Effect of Compensation and Work Environment Mediated by Organizational Culture on Lecturer Performance

This study aims to determine the effect of compensation and work environment on the performance of lecturers at Mercu Buana University by organizational culture as a mediating variable. The research method used is quantitative method. The object of this research is a lecturer at the Faculty of Economics and Business with the permanent lecturer category A with a sample of 92 people. Analysis and testing techniques use the Structural Equation Model–Partial Least Square (SEM–PLS). The test results show that compensation and work environment have a positive and significant effect on lecturer performance by organizational culture as mediating variable. Organizational culture fully mediates compensation, and the work environment on lecturer performance.

This study aims to determine the effect of compensation and work environment on the performance of lecturers at Mercu Buana University by organizational culture as a mediating variable. The research method used is quantitative method. The object of this research is a lecturer at the Faculty of Economics and Business with the permanent lecturer category A with a sample of 92 people. Analysis and testing techniques use the Structural Equation Model-Partial Least Square (SEM-PLS). The test results show that compensation and work environment have a positive and significant effect on lecturer performance by organizational culture as mediating variable. Organizational culture fully mediates compensation, and the work environment on lecturer performance.

INTRODUCTION
Education is a means to be able to develop their potential through the learning process. One of the challenges that will be faced by Institutions in the future, including one of them is Higher Education, namely the management of human resources (Arwildayanto, 2012).
Human resources is a way of managing relationships and the role of resources (manpower) owned by individuals efficiently and effectively and can be used optimally so that the company, employees and society can achieve the maximum (Bintoro, 2017). So that the existence of HR management in Higher Education is a challenge and a necessity for Higher Education and stakeholders to be able to maintain and improve overall organizational performance.
Mercu Buana University is a private university that apply the Tridharma of Higher Education, that is education, research and community service, founded in Jakarta in 1985 under the guidance of the Menara Bhakti Foundation. Mercu Buana University is under the auspices of the Higher Education Service Institute (LLDIKTI) Region III Ministry of Research Technology and Higher Education (KEMRISTEKDIKTI) of the Republic of Indonesia.
Based on data obtained from the HR Bureau of Mercu Buana University, it is known that there was a decline in performance for the very good predicate in 2016 by 12.57% and in 2017 by 6.72% where in 2018 it managed to rise again to 10.77%, but still lower than 2015 of 14.45%. So it can be seen that there is a problem where employees with very good predicates cannot maintain their performance properly resulting in a decrease in performance.
Meanwhile, performance with the title of needing improvement decreased in 2016 by 13.43% and in 2017 by 7.8% where in 2018 it increased to 8.46%, lower than in 2015 of 14.45%. So it can be seen that employees with the title of needing improvement managed to improve their performance in the following year. Especially in 2018 there are only three performance appraisal predicates, that is very good, good, and need improvement, so there is no performance with a standard predicate.
Based on the results of the pre-survey, it is known that there are several variables that affect the low performance of lecturers at Mercu Buana University, that is compensation, organizational culture, and work environment. It is known that 72% of respondents felt that the compensation received was not in accordance with the workload being carried out. Then 76% of respondents revealed that employees are not given the opportunity and tolerance to be able to take risks at work. As for 76% of respondents also feel that the use of technology in the workplace is still lacking.
Compensation is a factor that influences employee performance in addition to organizational culture and work motivation (Daud, 2020). Providing compensation to employees must be carried out on an ongoing basis, because by providing good compensation can improve employee performance in short term or longterm growth (Kim, 2020).
Organizational culture influences employee performance (Ardiyanto, 2019;Afandy, 2022). The behavior that is in accordance with organizational culture will improve employee performance in the long term, because the application of organizational culture will instill values and norms in employees in carrying out their work. Organizational culture is not only to empower employees but can also support the development of the employees themselves. So that employees driven in doing work to produce innovation and maximum performance.
The work environment has an influence on the performance produced by employees. The work environment can have a physical or non-physical impact on employees in doing work (Anshori, 2021). But the work environment also has no effect on the performance produced by employees. This can happen because of the influence of differences in the environment and type of work. (Manikottama, 2019).
Based on the phenomena and results of the pre-survey that have been described aforementioned, this study will explain how the influence of compensation and the work environment on lecturer performance by organizational culture as a mediating variable.

THEORETICAL REVIEW Lecturer Performance (LP)
Performance is the result of work in terms of quality and quantity that will be achieved by employees in carrying out tasks that have been adjusted to the responsibilities that have been given (Sedarmayanti, 2017). The performance of lecturers is the result of work obtained from a lecturer which is adjusted to the authority and responsibility as staff from the academic functional (Nadeak, 2020). According to Jenita (2021) there are several dimensions of lecturer performance, that is education and teaching, research, community service, and supporting elements.

Compensastion (CM)
Compensation is the overall income provided in the form of money or goods directly and indirectly received by employees as a reward for services provided by the company (Priyono, 2008). Compensation provided by institutions, organizations or agencies to employees, whether financial or nonfinancial, will be adjusted to the work that has been produced (Munjanah, 2019). According to Simamora (2015) there are several dimensions of compensation, that is salaries, incentives, benefits, and facilities.

Work Environment (WE)
The work environment is all the tools and materials that will be faced by the environment where a person has worked, his work methods, and how his work is arranged both as individuals and in groups (Pusparani, 2021). According to Siagian (2014) the work environment consists of dimensions of the physical environment and non-physical environment.

Organizational Culture (OC)
Organizational culture is a system that will be developed and implemented within the organization where the culture will eventually become its own characteristics of the organization (Priansa, 2019). The culture that exists in an organization or company will usually be associated with values, norms, attitudes, and work ethics by components of the organization (Amanda, 2017). Dimensions of organizational culture are innovation and courage to take risks, attention to detail, result-oriented, people-oriented, team-oriented, aggressive attitude, and stability (Ganyang, 2018).
Compensation has an influence on the application of organizational culture. Economic rewards as remuneration, such as employee performance allowances, has a significant effect on individual attitudes in knowledge sharing through organizational culture. So that through compensation employees can easily accept and apply the existing organizational culture. (Vizano, 2021;Rohim, 2019). H1: Compensation has a positive and significant effect on organizational culture. The environment is a representation of the culture of an organization. Since the work environment is adapted to the type of work, and the culture of the organization itself. The management and the layout of the work space will affect work patterns and communication between employees. So, it is important for the organization to plan the layout or design of the room that can support the work, and the application of corporate culture. (Smollan, 2019;Maslikowska, 2019). H2: The work environment has a positive and significant effect on organizational culture. Compensation is one of the factors that influence employee performance in addition to organizational culture and work motivation. The compensation factor is one of the considerations by employees in choosing a job. Compensation must be carried out on an ongoing basis with due regard to performance, and economic conditions in the community, because providing good compensation can improve employee performance in short-term or long-term growth (Daud, 2020 andKim, 2020). However, it is also known that compensation does not always have a positive effect on employee performance, because there are influences from other factors besides compensation (Pristiawati, 2021). H3: Compensation has a positive and significant effect on lecturer performance.
A work environment that has good facilities and infrastructure can support the empowerment of employees in doing work to be able to produce positive performance. Employees can also further optimize their abilities and motivate them to innovate in carrying out work through supporting facilities and infrastructure. So that the empowerment of employees in carrying out work can be carried out more optimal (López-Cabarcos, 2022 and Indripriarko, 2020). However, the organizational work environment does not always have an influence on employee performance. (Manikottama, 2019). H4: The work environment has a positive and significant effect on lecturer performance.
The application of organizational culture can shape patterns or habits of employees in doing their jobs. A positive organizational culture can encourage employees to create innovations in doing work. Through work patterns and habits that are formed from the application of organizational culture, it will influence employees to be able to do work more effectively and efficiently, which then affects employee performance (Daud, 2020;Afandy, 2022). However, the implementation of organizational culture does not always have a direct influence on employee performance (Sugiyono, 2022). H5: Organizational culture has a positive and significant effect on lecturer performance H6: Compensation has a positive and significant effect on lecturer performance through organizational culture as a mediating variable H7: The work environment has a positive and significant effect on lecturer performance through organizational culture as a mediating variable Based on the theoretical studies of previous research and the hypotheses described above, a conceptual framework for this research can be created which can be seen in Figure 1.

METHODOLOGY
The object of this research is 121 lecturers at the Faculty of Economics and Business, Mercu Buana University with the category of permanent lecturers A. Based on this population, the sample used in this study was obtained as many as 92 people based on the Slovin Formula with an error of 5%. Primary data was obtained by distributing research questionnaires by in person and by online. Secondary data was obtained from the HR Bureau of Mercu Buana University.
The study used a quantitative method with the Structural Equation Model-Partial Least Square (SEM-PLS) analysis technique with the help of the SmartPLS 3.0 application. Tests were carried out on the measurement model (outer model) and structural model (inner model). Outer model testing is carried out on the validity and reliability of the measurement model used. The measurement model has a valid construct if AVE>0.05. The measurement model has good reliability if it has a Cronbach's Alpha, and Composite Reliability >0.7 (Hair, 2022).
Inner model testing was carried out on the coefficient of determination (R 2 ), predictive-relevance (Q 2 ), goodness of fit, and effect size. Endogenous variables have strong predictions if R 2 <0.75, moderate predictions if R 2 <0.5, and weak predictions if R 2 <0.25. The measurement model has good predictive relevance if the value of Q 2 > 0. The model has a good fit if SRMR<0.8. The effect size for influence is known based on the value of F 2 . It has a strong effect if F 2 is close to 0.35, a moderate effect if F 2 is close to 0.15, and a low effect if F 2 is close to 0.02 (Hair, 2022). In the indirect effect, the magnitude of the effect can be known based on the upsilon value (Lachowicz, 2018). Has a low effect if >0.010, moderate if >0.075, and high if >0.175 (Ogbeibu, 2021).
Hypothesis testing was carried out based on the results of the Bootstrapping analysis with the two-tailed method. The original sample value shows the positive or negative influence of a relationship between variables. As for the two-tile method, it is declared significant if the T-Statistic>1.97 or P-Value<0.05 and declared insignificant if the T-Statistic<1.97 or P-Value>0.05 (Hair, 2022).

Outer Model
Construct validity can be seen based on the AVE value generated in the measurement model used. As it known in Table 1 that all variables that is compensation (CM), work environment (WE), organizational culture (OC), and lecturer performance (LP). have AVE>0.5. So it can be stated that the measurement model used has a valid construct.
Discriminant validity can be determined using the Fornell-Larcker method and the Heterotrait-Monotriate Ratio of Correlations (HTMT). Based on the test using the Fornell-Larcker method which can be seen in Table 2, it known that all variables have a higher √AVE value than the correlation values between other variables. In addition, with the Heterotrait-Monotriate Ratio of Correlations method, the results of which can be seen in Table 3, it known that all variables have HTMT<0.9. So it can be stated that the measurement model used has a valid discriminant.
The reliability of the measurement model used can be seen based on the Cronbach's Alpha and Composite Reliability values in Table 1. As it known that all variables have Cronbach's Alpha and Composite Reliability >0.7. So it can be stated that the measurement model used has good reliability.

Inner Model
The test results in Table 4 show that the endogenous variables, that is organizational culture and lecturer performance, have R 2 values of 0.632 and 0.627. Thus, the variables of organizational culture and performance have a substantial influence as they have an R 2 value between 0.5-0.7.
In addition, the variables of organizational culture and performance are known in Table 4 to have Q 2 values of 0.405 and 0.444. It can be seen that organizational culture and performance variables have good predictive relevance because they have a value of Q 2 >0. The SRMR value resulting from the test is 0.61, thus the model is declared good (good fit) because it has an SRMR value of <0.80. Compensation has a strong influence on organizational culture because it has an F 2 value approaching 0.350, which is 0.251. The work environment has a strong influence on organizational culture because it has an F 2 value close to 0.350, which is 0.304. Compensation has a low effect on lecturer performance because it has an F 2 value close to 0.020, which is 0.022. The work environment has a low influence on lecturer performance because it has an F 2 value close to 0.020, which is 0.007. Organizational culture has a strong influence on lecturer performance because it has an F 2 value close to 0.350, which is 389.
In Table 5 it is known that organizational culture mediates the relationship between compensation and lecturer performance with a low influence because it has a > 0.010, which is 0.067. Organizational culture mediates the relationship between work environment and performance with a moderate effect because it has a > 0.075, which is 0.081.  Table 3 is the results of Bootstrapping and the magnitude of the influence of the hypothesis being tested. The results of testing compensation and organizational culture show a positive original sample value of 0.413, a T-Statistic of 4.708, and a P Value of 0.000. Thus, Hypothesis 1 is accepted, compensation has a positive and significant influence on organizational culture.

Uji Hipotesis
The results of testing the work environment and organizational culture showed a positive original sample of 0.455, a T-Statistic of 4.590, and a P Value of 0.000. Thus, Hypothesis 2 is accepted, and the work environment has a positive and significant influence on organizational culture.
The results of the compensation and performance tests showed a positive original sample value of 0.137, a T-statistic of 0.844, and a P value of 0.399. Thus, Hypothesis 3 is rejected, and compensation has a positive and not significant effect on lecturer performance.
The results of work environment and performance tests showed a positive original sample value of 0.078, a T-statistic of 0.498, and a P value of 0.619. Thus, Hypothesis 4 is rejected, and the work environment has a positive and not significant effect on lecturer performance.
The results of organizational culture and performance testing showed a positive original sample value of 0.627, a T-Statistic of 3.514, and a P Value of 0.000. Thus, Hypothesis 5 is accepted, organizational culture has a positive and significant effect on lecturer performance.
The results of testing compensation and performance with organizational culture mediating variables show a positive original sample value of 0.259, a T-Statistic of 2.821, and a P Value of 0.005. Thus, Hypothesis 6 is accepted, compensation has a positive and significant effect on lecturer performance through organizational culture as a mediating variable. Organizational culture fully mediates the relationship between compensation and lecturer performance.
The results of testing the work environment and performance with organizational culture mediation variables show a positive original sample value of 0.285, a T-Statistic of 2.385, and a P Value of 0.017. Thus, Hypothesis 7 is accepted, the work environment has a positive and significant effect on lecturer performance through organizational culture as a mediating variable. Organizational culture fully mediates the relationship between the work environment and lecturer performance.

DISCUSSION
In general, the compensation provided by the organization is appropriate and competitive. The compensation given illustrates how far the organization's commitment to the welfare of its employees, in this case lecturers. Providing proper and appropriate compensation can also create trust from lecturers in the organization. Through proper and appropriate compensation, lecturers can more easily accept and apply the organizational culture that has been created due to high trust in the organization. Providing appropriate and competitive compensation can create satisfaction and trust from employees in the organization (Vizano, 2021).
Some lecturers feel that the salary given is still unfavorable. However, they argue that the compensation factor received is not a factor that can hinder the resulting performance. They consider that the job as lecturers is a form of community service to be able to provide good and quality education. The size of the compensation given cannot directly improve the performance produced by employees because there is influence from other factors such as work discipline (Pristiawati, 2021).
Room or environment is a representation of the culture of an organization. Such as a more open work environment will make it easier in work patterns that require more communication between employees (Maslikowska, 2019). Then organizational culture can be created through an appropriate and adequate work environment. The bad work environment can hinder the implementation of work culture in the organization.
The work environment, especially at the Faculty of Economics and Business, Mercu Buana University, is quite adequate in supporting work and teaching activities. The work space provided is in the form of a private room that can be used individually or an open space to be used together. An open work environment can facilitate communication between lecturers. The existence of openness and good communication can create good cooperation in the work environment. Work done in collaboration can provide more optimal results because there are more ideas and input than work done individually.
Some lecturers think that they have limited work equipment if teaching is done online, such as during the Covid-19 pandemic. However, they perceive that their work is a form of community service. Lecturers will try to provide teaching by providing alternative options if there are problems that occur. The work environment does not always affect employee performance because there are other influences that are considered by employees in carrying out each job. (Manikottama, 2019).
A positive organizational culture can create good behavior and ways of working through the formation of positive work habits or behaviors such as good communication, encouragement for innovation, and responsibility for work (Ardiyanto, 2019). The work culture at Mercu Buana University consists of 6 things, that is honesty, discipline, responsibility, creativity, wisdom, and eco-friendly. Positive work behavior that is created through organizational culture can encourage the achievement of better work results such as teamwork, individual development support, and opportunities for innovation.
Indicators of encouragement to innovate at work on organizational culture can mediate the motivation of lecturers to innovate in every job. The application of a positive organizational culture is a form of organizational commitment to bring trust to lecturers in their work. Where the application of a good organizational culture can influence lecturers to strive for their work so that it can be carried out more effectively and efficiently.
The encouragement to innovate at work also provides an opportunity for lecturers to maximize the work equipment they have. The availability of adequate and constantly updated equipment is needed to be able to innovate more optimally. In addition, a more open organizational culture and work environment provide opportunities for lecturers to be able to communicate directly with superiors to be able to provide input to the organization to be able to provide work equipment facilities that can support lecturers work in carrying out work either directly in class or online.

CONCLUSIONS AND RECOMMENDATIONS
Based on the results of the analysis it is known that compensation and work environment have a positive and significant effect on the performance of lecturers at the Faculty of Economics and Business, Mercu Buana University through organizational culture as a mediating variable. Compensation and work environment have a positive and significant effect on organizational culture. However, compensation and work environment have a positive and insignificant effect on lecturer performance there are other influences, that is community service. The organizational culture has a positive and significant effect on lecturer performance.
Compensation and work environment have a positive and significant effect on lecturer performance with organizational culture as a mediating variable. Whereas organizational culture can fully mediate compensation and work environment variables on lecturer performance. Thus, it is important for management to pay attention to compensation, work environment, and organizational culture in an effort to maintain and improve the performance of lecturers, especially at the Faculty of Economics and Business, Mercu Buana University.
Management needs to evaluate compensation, that is the salary given to lecturers to improve the welfare of lecturers and and making it easier to conduct work. Management can evaluate the remuneration given by considering the performance of the lecturers and economic developments in society so that there is no economic inequality for lecturers. So, it is hoped that with the needs and well-being that have been fulfilled, it can create a good balance in the lives of lecturers and comfort for lecturers in conducting work. The amount of incentives given needs to be maintained and can be evaluated to be increased according to the additional workload given to lecturers.
Organizations need to provide work equipment and adequate support to be able to support lecturer work, especially when the work is done outside the workspace. This can be corrected by good communication between lecturers and leaders or organizations. So that the need for work support tools for each lecturer can be known specifically according to the needs of each lecturer. So the relationship between lecturers and leaders needs to be improved to be able to create better communication, and a more open work environment.
There are needs in a more open communication both between co-workers and leaders in carrying out work in detail. So that an attitude of mutual correction can be created for the work being done as well as input of opinions or other ideas that can improve the quality of the work produced. The culture of innovation at work needs to be maintained and continuously improved so that it runs consistently. In addition, it is necessary to instill a stronger and more comprehensive organizational culture for leaders or lecturers so that each job can be carried out with full responsibility to produce maximum performance in accordance with the expected targets.

FURTHER STUDY
This research has limitations because it was only conducted at the Faculty of Economics and Business, Mercu Buana University, so it may not necessarily be applicable to other faculties or organizations in general. The object of this research is only limited to teaching staff or lecturers, so it cannot describe the condition of the organization in general because there are other parts that participate in organizational operations such as education staff and other. The variables used in this study are compensation, work environment, organizational culture, and lecturer performance. For future research, it is expected to be able to conduct research with a wider scope and other variables to be able to produce more comprehensive research.

ACKNOWLEDGMENT
The author would like to thank Mercu Buana University to provide the opportunity to conduct research. The author would like to thank my family, and all those who have supported both morally and materially. I would especially acknowledge and give my warmest thanks to my supervisor, Mr. Eny Ariyanto, who has provided guidance and advice so that this research can be completed properly and optimally.