Tenure as a boundary condition of employee performance: A study of work stress, motivation, and compensation among hospital accounting and finance staff in Manado City
DOI:
https://doi.org/10.58784/cfabr.474Keywords:
work stress, work motivation, compensation, tenure, employee performance, hospital accounting and financeAbstract
Employee performance in hospital accounting and finance departments underpins the accuracy and timeliness of financial reporting, yet it is continually tested by tight closing deadlines, repeated claim verification, and heavy administrative workloads. This study examines the effects of work stress, work motivation, and compensation on the performance of accounting and finance employees at Type C hospitals in Manado City, Indonesia, and tests length of service (tenure) as a moderator of all three relationships. Grounded in Goal Setting Theory and Human Capital Theory, the study employs a quantitative survey design, drawing data from accounting and finance employees across Type C hospitals in Manado and analyzing it using Partial Least Squares Structural Equation Modeling. The measurement model satisfied recommended validity and reliability thresholds. Work stress is found to negatively and significantly affect employee performance, whereas work motivation and compensation each have a positive and significant effect, jointly explaining a substantial share of the variance in performance. Contrary to the expectation that accumulated experience strengthens or weakens these relationships, tenure does not significantly moderate any of the three paths, a pattern attributed to limited statistical power rather than multicollinearity or a genuine absence of a moderating mechanism. Hospital management should therefore treat stress mitigation, motivational support, and fair compensation as direct and universal levers of performance rather than assuming that seniority buffers their effects. The study extends Goal Setting Theory and Human Capital Theory into hospital financial administration and clarifies the boundary conditions of tenure as a moderator.
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