<![CDATA[This research aims to test and analyze the effect of human capital and organizational culture partially and simultaneously on the organizational performance at the Office for Management of Revenue, Finance, and Assets of Selayar District, as well as to find out the dominant variable affecting the organizational performance. The type of this research is quantitative using the survey approach. This research was counducted at the Office for Management of Revenue, Finance, and Assets of Selayar District. The population of this research was all employees at the Office for Management of Revenue, Finance, and Assets of Selayar District with the sample of 93 people. The result showed that 1) there was a positive and significant effect of human capital and organizational culture partially on the organizational performance in which t statistics of 3.927 and 3.403 were higher than t table 1.986 ( t statistics > t table); 2) there was a positive and significant effect of human capital and organizational culture simultaneously on the performance in which F statistic was 32,650 higher than F table of 3,098 ( F statistic > F table); 3) the most dominant variable was human capital with the value of determination of 0.648 and the coefficient of 0.243 as well as t statistic of 3,927. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Human Capital dan Organizational Culture secara parsial dan simultan terhadap Kinerja Organisasi Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah (BPKPAD) Kabupaten Kepulauan Selayar serta variabel yang paling dominan berpengaruh terhadap Kinerja Organisasi. Jenis penelitian ini adalah kuantitatif yang menggunakan pendekatan survei. Penelitian ini dilakukan di Badan Pengelolaan Keuangan, Pendapatan, dan Aset Daerah Kabupaten Kepulauan Selayar. Populasi dalam penelitian ini adalah seluruh pegawai Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah Kabupaten Kepulauan Selayar dengan jumlah sampel sebanyak 93 orang. Hasil penelitian ini menunjukkan bahwa 1) terdapat pengaruh positif dan signifikan human capital dan organizational culture secara parsial terhadap kinerja dengan t hitung 3,927 dan 3,403 lebih besar dari t table 1,986 ( t hitung > t table); 2) terdapat pemgaruh positif dan signifikan human capital dan organizational culture secara simultan terhadap kinerja dengan F hitung 32.650 yang lebih besar dari nilai F tabel 3.098 (F hitung> F table); 3)variabel yang paling dominan adalah human capital dengan nilai koefisien determinasi 0,648 dan koefisien 0,243 serta nilai t hitung 3.927.]]>
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