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This research investigates and analyses the role of organizational commitment and employee engagement in mediating the influence of perceived organizational support on employee performance among civil servants (PNS) in the Directorate General of Treasury. The study adopts a quantitative approach using Structural Equation Modeling Partial Least Square (SEM-PLS) analysis method, facilitated by SmartPLS version 3.2.9 software. Three hundred thirty-four staff employees in the State Treasury Service Office (KPPN) were selected as respondents using the stratified proportional random sampling method. These respondents completed a 44-item questionnaire distributed online. The findings of this study reveal that perceived organizational support has a direct, positive, and significant impact on organizational commitment, employee engagement, and employee performance. Employee engagement also directly, positively, and significantly impacts employee performance and partially mediates the effect of perceived organizational support on employee performance. On the other hand, organizational commitment does not directly impact employee performance and does not mediate the impact of perceived organizational support on employee performance.
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