OLFU JacobAlfonso 01192021

OUR LADY OF FATIMA UNIVERSITY
EFFECTS OF PUBLIC SERVICE MOTIVATION AND ORGANIZATIONAL
CITIZENSHIP BEHAVIOR ON ORGANIZATIONAL
PERFORMANCE OF COA REGION III
A Project Paper
Presented to
The Faculty of the Graduate School
Our Lady of Fatima University
In Partial Fulfillment
of the Requirements for the Degree G

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Master in Business Administration A
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by S
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Jacob S. Alfonso H
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November 2020 L
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APPROVAL SHEET
This is to certify that this Project Paper titled “EFFECTS OF PUBLIC

SERVICE MOTIVATION AND ORGANIZATIONAL CITIZENSHIP
BEHAVIOR ON ORGANIZATIONAL PERFORMANCE OF COA REGION
III” prepared and submitted by JACOB S. ALFONSO in partial
fulfillment of the requirements for the degree of Master in Business
Administration is hereby recommended for Oral Examination.
JEAN PAOLO G. LACAP, DBM

Adviser
PANEL OF EXAMINERS
Examined and approved by the Panel of Examiners in an Oral

Examination with a grade of 1.00 on November 8, 2020.
ROMMEL JOSEPH G. LAZATIN, DBA

Chairperson
JEAN PAOLO G. LACAP, DBM

Member
ADRIAN BON B. SANTIAGO, DPA

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Member
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Accepted as partial fulfillment of the requirements for the degree of U
Master in Business Administration. A
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HERACLEO D. LAGRADA, Ph. D O
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Vice President for Academic Affairs
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Dean of the Graduate School
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CERTIFICATE OF ORIGINALITY
I hereby certify that this Project Paper is my own work and that,
to the best of my knowledge and belief, it contains no material
previously written or published by another person or organization nor
any material which has been accepted for award of any other degree or
diploma from a university or institution of higher learning, except where
due acknowledgment is made thereof.
Furthermore, I declare that the intellectual content of this project
paper is the product of my work although I have received assistance
from others on the manner of organization, presentation, language and
style.
JACOB S. ALFONSO
Candidate
Date: _______________
Attested by: G
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JEAN PAOLO G. LACAP, DBM U
Adviser A
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ACKNOWLEDGMENTS
This study has come into fruition with the help, guidance, and
contribution of certain individuals to whom I express my deepest and
sincerest appreciation.
First and foremost, I thank and offer this to our Almighty God,
for the gift of wisdom to complete this study and for the physical and
mental strength amidst the global pandemic;
To my family, thank you for the encouragement you have given
me to help finish this study. To my amazing and supportive wife, Ellaine,
whom I met in this institution, thank you for being a superior source
of motivation. And to our forthcoming baby boy, you already are an
inspiration for the accomplishment of this study;
To my employer, the Commission on Audit Regional Office No. III,
thank you for the necessary assistance you have extended to me to
achieve this undertaking;

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To my adviser, Dr. Jean Paolo G. Lacap, countless thanks for A
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your generous support in sharing your time, expertise, ideas, and U
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suggestions without which this study would not have been a success; T
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To my classmates in MBA, particularly Alvin, Marlo Ruiz, Rubie S
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Gizelle, Lydia, Marilyn, and Ellaine, thank you for making this H
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experience enjoyable and worthwhile; O
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To my officemates, thank you for cheering me on in this MBA
journey; and
To those I may have failed to mention, I also thank and offer this
paper to you. May our good Lord bless and keep you in this time.
JSA
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ABSTRACT
This study examines the public service motivation and
organizational citizenship behavior of COA Region III to organizational
performance. It also looks into the effect of public service dimensions
to the respondents’ organizational citizenship behavior. Moreover, it
assesses the respondents’ organizational citizenship behavior in
strengthening the relationship between public service motivation and
organizational performance. The respondents of this study were
auditors in the Commission on Audit Regional Office No. III that are
performing residency audit in the National, Local, and Corporate
Sectors of Government and they were selected using random sampling
technique. A causal-predictive research design was utilized, and partial
least squares-structural equation modelling and mediation analysis
were utilized to test the identified hypotheses. The results showed that
public service motivation and organizational citizenship behavior

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positively affects organizational performance. It was also discovered A
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that public service dimension positively affects organizational U
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citizenship behavior. Likewise, results revealed that organizational T
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citizenship behavior strengthens the significant and positive S
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relationship between public service motivation and organizational H
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performance. Findings revealed that, based on the assessment of the O
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respondents, auditors of the Commission on Audit Region III positively
affect their institution through better organizational performance when
their level of public service motivation and organizational citizenship
behavior is high. Furthermore, included in the study are the
assessment of the current study and future research approach.
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TABLE OF CONTENTS
Page
Title Page…………………………………………………………………....... i
Approval Sheet………………………………………………………………. ii
Certificate of Originality…………………………………………………… iii
Acknowledgments………………………………………………………...... iv
Abstract……………………………………………………………………….. vi
Table of Contents……………………………………………………………. viii
List of Tables…………………………………………………………………. xi
List of Figures………………………………………………………………… xii
List of Appendices…………………………………………………………… xiii
Chapter
1. Introduction…………………………………………………………… 1
Framework of the Study……………………………………….. 9
Statement of the Problem……………………………………… 10

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Hypotheses of the Study……………………………………….. 12 A
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Significance of the Study………………………………………. 12 U
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Scope and Limitations of the Study…………………....... 14 T
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Definition of Terms……………………………………………… 15 S
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2. Methodology………………………………………………………….. 17 H
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Research Design……………………………………………....... 17 O
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Page
Research Locale………….………………...……………………. 18
Research Respondents…………………...……………………. 19
Research Instrument…………………………………………… 20
Validity and Reliability of the Research Instruments…... 22
Research Ethics…………………………………………………. 23
Data Gathering Procedures…………………………………… 24
Statistical Treatment…………………………………………… 24
3. Results………………………………………………………………… 26
Profile of the Respondents……………………………………. 26
Respondents’ Level Public Service Motivation……………. 28
Respondents’ Level of Organizational Citizenship

Behavior…………………………………………………………… 29
Respondents’ Level of Organizational Performance……... 29
Evaluation of the Measurement Model…………………….. 30
Evaluation of the Structural Model…………………………. 34 G

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4. Discussions…………………………………………………………… 38 D
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5. Conclusions and Recommendations……………………………. 44 A
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Conclusions………………………………………………………. 44 E
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Recommendations………………………………………………. 45 C
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Appendices……………………………………………………………………. 47 O
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Bibliography………,…………………………………………………………. 64 L
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Page
Curriculum Vitae……………………………………………………………. 70
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LIST OF TABLES
Table Page
3.1 Demographic Characteristics of the Participants…………….. 27
3.2 Public Service Motivation…………………………………………… 28
3.3 Organizational Citizenship Behavior…………………………….. 29
3.4 Organizational Performance……………………………………….. 30
3.5 Factor Loading, Convergent Validity, and Reliability

Measures……………………………………………………………….. 31
3.6 Assessment of Formative Constructs……………………………. 33
3.7 Discriminant Validity using Fornell-Larcker Criterion…….... 33
3.8 Discriminant Validity using HTMT Ratios………………………. 34
3.9 Direct and Indirect Effects…………………………………………. 36
3.10 Predictive Relevance, Collinearity, and Coefficient of

Determination………………………………………………………. 37
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LIST OF FIGURES
Figure Page
1.1 Conceptual Framework…………………………….…………........ 9
2.1 Results of Inverse Square Root and Gamma-Exponential

Methods………………………………………………….……………… 20
3.1 Structural Model with Parameter Estimates…………………… 35
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LIST OF APPENDICES
Appendix Page
A. Informed Consent Form………….……………………………….. 47
B. Letter-request to Conduct Survey……………………………….. 56
C. Survey Questionnaire……………………………………………… 58
D. Ethical Review Approval………………………………………….. 62
E. Turnitin Test Result……………………………………………….. 63
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CHAPTER 1
INTRODUCTION
Citizenship behavior is essential for any public system and
administrative bureaucracy in search of effectiveness, efficiency,
fairness, social justice and general healthy growth and development
(Vigoda-Gadot and Cohen, 2004).
Organ (1997) defines Organizational Citizenship Behavior (OCB)
as a discretionary individual behavior that is not rewarded by the
formal rewarding system but can benefit the effectiveness of
organizational functions in general. OCB tends to take the form of
extra-role behavior in the organization. According to Jha and Jha
(2010), OCB is categorized by optional actions of personnel for the
benefit of an institution without any anticipated rewards. OCB has
progressed as an influential concept over the last three decades. Both
researchers and active managers are involved in interpreting the factors G

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that supplement OCB at the workplace across all sectors, more so in A
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knowledge-driven organizations. OCB has been normally associated to U
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increased efficiency and productivity, innovation and process E
enhancement, and above all, customer satisfaction and retention and S

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the capacity of the employees to cope with several organizational H
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Several studies have revealed that OCB has a positive impact on
organizations and can help develop organizational benefit, production
and performance (Lin et al., 2011). OCB, defined as positive behavior
that goes past prescribed requirements of the occupation but
encourages effective functioning of the institution, enhances employees’
job performance by freeing up resources, aids to manage activities
among employees, and elevates coworker productivity (Chin, 2015).
Thus, individuals often ignore their personal interests and their
responsibility in favor of others’ interests (Vigoda, 2000). Cohen &
Vigoda (2000) state that OCB is a sociopolitical construct and has
spillover effects between the workplace and political institutions. A high
level of OCB in an organization causes it to become an attractive
environment to work.
Perry & Wise (1990) defined Public Service Motivation (PSM) as
an individual’s predisposition to respond to motives based mainly or

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exclusively in public institution and organization. These motives can be A
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categorized into three analytically distinct categories: rational, norm- U
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based and affective. Rational motives comprise activities based on T
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individual utility maximization. Norm-based motives pertain to S
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activities produced by efforts to adapt to norms. Affective motives refer H
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to triggers of behavior that are built on emotional responses to various
social contexts.
Kim (2006) determined that public sector employees place a
higher value on helping others, serving society and the public interest,
and performing work that is worthwhile to society. Employees in the
public sector may usually have higher levels of PSM because
individuals with higher PSM are driven by prosocial interests to serve
in public sector organizations (Perry & Wise, 1990).
Perry (1996) has determined dimensions of PSM which are
attraction to public policy making, commitment to the public interest
and civic duty, compassion, and self-sacrifice. Attraction to public
policy making, which is closely associated to rationale motives, pertains
to the opportunity to partake in the formulation of public policy.
Commitment to the public interest, one of the most commonly
recognized normative foundations for public service, echoes the desire

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to serve the public interest. Compassion depicts an extensive A
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appreciation of all people within our political boundaries and the U
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imperative that they must be protected in all of the basic rights given T
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to them by the enabling documents. The last dimension of PSM, self- S
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sacrifice, is defined as the inclination to substitute service to others for
concrete personal rewards.
According to Richard et al. (2009), organizational performance
encompasses the actual output or yield of an institution as assessed
compared to its planned outputs (or goals and objectives).
Organizational performance is considered to be the sum of
achievements attained by all businesses/departments. These
achievements are involved with an organizational goal within a given
period of time. Lee & Huang (2012) state that the goal is either meant
for a specific stage or on the overall extent. The idea of organizational
performance is associated to the survival and success of an
organization (Ahmed & Shafiq, 2014).
Kim (2004) concludes that PSM is positively linked to
organizational performance. Further, employee commitment has strong
impact on organizational performance (Dost et al., 2011). The public

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administration literature shows that PSM can be an important element A
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in explaining high performance, because it can make employees go U
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“above and beyond the call of duty” (Perry & Wise, 1990). T
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Organizational performance in the public sector includes
efficiency, effectiveness, and fairness (Kim, 2004). According to Zheng
(2010), effectiveness is the extent to which an institution attains its
goals. Effectiveness aids in assessing the institution’s progress in
fulfilling its mission and goals (Heilman and Kennedy-Philips, 2011).
Chavan (2009) relates efficiency to the institution’s optimal use of its
resources to achieve the desired output. On the other hand, perceptions
of fairness are imperative, as employees who perceive they are being
treated fairly will be more likely to exhibit positive attitudes about their
job, results and supervisors (Organ, 1997).
Organizations that are able to attract, socialize, and retain
employees with higher levels of PSM are expected to have higher levels
of performance, because their employees perform better, work harder,
and assist each other (Bellé, 2013; Gould-Williams, Mostafa, &
Bottomley, 2015; Leisink & Steijn, 2009; Vandenabeele, 2009). Having

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an organization with high levels of PSM might also mean that the A
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organization is collectively better able to deal with more complex U
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bureaucratic processes and red tape which may aid to foster and retain T
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a higher organizational performance (Petrovsky & Ritz, 2014). S
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Researchers in the public management field have long recognized
the need of employing and retaining personnel exhibiting voluntary and
actions that contribute to organizational performance (Nielsen et al.,
2009). OCB aids managers to devote less time on how to direct
employees to execute their duties and focus on opportunities to improve
organizational performance (Turnipseed & Rassuli, 2005). There are
several reasons to justify why OCB impacts the effectiveness of the
organization: increasing management productivity, decreasing the need
to extend scarce resources, making an environment that increases
employee morale (Organ, 1995). In a study conducted by Tai & et al.
(2012), they argued that the role of OCB is significant and positive in
increasing organizational performance. In prior studies in this field,
researchers found that citizenship behaviors are significantly related
with high performance (Bambale, 2011).
Kim (2006) scrutinized the role of PSM, job satisfaction and

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organizational commitment as predictors of OCB. The result of this A
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research proposes that there is a significant relation between PSM and U
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OCB. OCB includes innovation and informal behavior, whereas PSM is T
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more formally focused to public organizations and can motivate many S
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areas of work beyond innovation (Vigoda-Gadot & Beeri, 2011). H
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In Bottomley et al.’s (2016) study, as with an increasing number of
other studies, PSM was revealed to directly increase levels of OCB in
organizations (e.g., Gould-Williams, Mostafa, & Bottomley, 2013; Kim,
2006). Pandey, Wright, and Moynihan (2008) discovered that PSM is a
predictor of interpersonal citizenship behavior, which they coined as,
“helping behavior directed towards co-workers”. Individuals with high
PSM have a strong sense of civic duty and are driven to pursue the
greater good of society. In a professional context, this motivation is
often expressed in behavior aimed to develop the organization or
support colleagues in helpful ways that are not formally expected
(Gould-Williams et al., 2015).
The Commission on Audit (COA) shall have the power, authority,
and duty to examine, audit, and settle all accounts pertaining to the
revenue and receipts of, and expenditures or uses of funds and property,
owned or held in trust by, or pertaining to, the Government, or any of

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its subdivisions, agencies, or instrumentalities, including government- A
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owned or controlled corporations with original charters, and on a post- U
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audit basis: (a) constitutional bodies, commissions and offices that T
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have been granted fiscal autonomy under this Constitution; (b) S
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autonomous state colleges and universities; (c) other government- H
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owned or controlled corporations and their subsidiaries; and (d) such O
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non-governmental entities receiving subsidy or equity, directly or
indirectly, from or through the Government, which are required by law
or the granting institution to submit to such audit as a condition of
subsidy or equity (Article IX-D, Section 2 Par. (1) of the 1987
Constitution of the Republic of the Philippines).
COA contributes to public service by strengthening of
accountability in the Philippine government by carrying out its
mandate, and by its issuances of standards on internal audit and
internal control. Public office is a public trust; public officers and
employees must, at all times, be accountable to the people, serve them
with utmost responsibility, integrity, loyalty, and efficiency; act with
patriotism and justice, and lead modest lives (Article XI, Section 1 of
the 1987 Constitution of the Republic of the Philippines).
According to Mr. Michael G. Aguinaldo, Chairperson of the
Commission on Audit, COA auditors should be enablers of government

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in the delivery of public service, by making agencies audited better A
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through proper, efficient, and effective use of their resources. Mr. Jose U
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A. Fabia, former Commissioner of the Commission on Audit, furthered T
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that COA works to help ensure that government resources are put to S
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good use. H
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Understanding PSM and OCB provides an insight to management
that employee incentives are not sufficient in achieving the overall
objectives of the organization. Instead, day-to-day acts of altruism that
help the other members and the organization itself is depended on by
the Commission. This study will contribute to relevant literature by
determining that organizational performance can be increased by the
employee’s level of PSM and OCB.
Framework of the Study
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Figure 1.1 Conceptual Framework
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Figure 1.1 presents the dimensions of public service motivation O
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which can contribute to the level of organizational citizenship behavior L
and organizational performance. It also shows the dimensions of
organizational performance based on the work of Kim (2004). Moreover,
it includes organizational citizenship behavior which can also
contribute to the level of organizational performance and strengthen
the relationship between public service motivation and organizational
performance.
Statement of the Problem
This study aims to evaluate the effects of PSM and OCB on the
organizational performance of selected COA Region III auditors.
It will seek to answer the following questions:
1. What is the profile of the respondents in terms of:
1.1 Sex,
1.2 Age,
1.3 Civil status,
1.4 Highest educational attainment, G

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1.5 Employment status, and D
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1.6 Years in service in the present institution? A
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2. What is the level of public service motivation of the E
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respondents in the following dimensions: C
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2.1 Attraction to policy making, O
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2.2 Commitment to public interest, L
2.3 Compassion, and
2.4 Self-sacrifice?
3. What is the level of organizational citizenship behavior
of the respondents?
4. What is the assessment of the respondents in terms of
organizational performance in the following dimensions:
4.1 Efficiency,
4.2 Effectiveness, and
4.3 Fairness?
5. Does public service motivation significantly and
positively affect organizational performance?
6. Does public service motivation significantly and
positively affect organizational citizenship behavior?
7. Does organizational citizenship behavior significantly
and positively affect organizational performance?

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8. Does organizational citizenship behavior mediate the A
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significant and positive relationship between public U
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service motivation and organizational performance? T
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9. What recommendations can be made based on the S
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results of the study? H
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Hypotheses of the Study
Based on the extended literature review, the hypotheses of the
study are as follow:
H1. Public service motivation significantly and positively affects
organizational performance.
H2. Public service dimension significantly and positively affects
organizational citizenship behavior.
H3. Organizational citizenship behavior significantly and
positively affects organizational performance.
H4. Organizational citizenship behavior mediates the significant
and positive relationship between public service motivation
and organizational performance.
Significance of the Study
Several studies find positive associations between PSM and OCB, G

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but the relationship of both to organizational performance is under- D
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researched. This study aims, therefore, to address the gap in literature, A
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examining the linkage to organizational performance by PSM and OCB. E
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The results of the said study will aid the researcher depict a perspective C
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on whether COA auditors’ PSM and OCB increase their perceived O
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organizational performance in the Commission. L
Commission on Audit Regional Office No. III. This study will
be valuable, particularly to the service chief and staff of the
Administration, Training, and Finance Services, in understanding the
employee’s interest in policy issues, civic duty, and empathy and
concern to fellow countrymen. This can also bring attention to
opportunities for improvement and growth potential. As a result, the
administration will have a foundation to improve current practices and
supplement new ones.
COA regional director, supervising auditors, and audit team
leaders. This research will be useful for in understanding the work
ethic and attitude of auditors towards the accomplishment of the
institution’s mandate.
The researcher. This study will be beneficial in acquiring data
which may contribute to the overall improvement of the policies and
procedures to motivate auditors and boost group morale among the

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audit teams within the region. A
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The future researchers. This research will provide valuable data U
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about the three concepts: public service motivation, organizational T
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citizenship behavior, and organizational performance. Furthermore, S
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this research will be useful for further studies and may serve as a basis H
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for students who are making a related study under the Master in
Business Administration program.
Scope and Limitations of the Study
The current study conducted among selected auditors in the
Commission on Audit Regional Office No. III that are performing
residency audit in the National, Local, and Corporate Sectors of
Government is limited on the public service motivation, organizational
citizenship behavior, and organizational performance of the auditors.
Public service motivation was measured on four (4) factors namely:
attraction to policy making, commitment to public interest, compassion,
and self-sacrifice; and organizational performance was measured on
three (3) factors namely: effectiveness, efficiency, and fairness. This
could aid the current study in assessing the effects of public service
motivation and organizational citizenship behavior on organizational

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performance. Thus, no other dimensions were included in the study. A
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Definition of Terms
Attraction to public policy making. Pertains to the opportunity
to partake in the formulation of public policy.
Commission on Audit (COA). Is an independent constitutional
commission established by the Constitution of the Philippines. It has
the primary function to examine, audit and settle all accounts and
expenditures of the funds and properties of the Philippine government.
Commitment to the public interest. Echoes the desire to serve
the public interest.
Compassion. Depicts an extensive appreciation of all people
within our political boundaries and the imperative that they must be
protected in all of the basic rights given to them by the enabling
documents.
Internal audit. Is an independent, objective assurance and
consulting activity designed to add value to and improve an

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organization’s operations. It helps an organization accomplish its A
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objectives by bringing a systematic, disciplined approach to evaluate U
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and improve the effectiveness of risk management, control and T
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governance processes. S
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Internal control. Is a process for assuring of an organization's H
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objectives in operational effectiveness and efficiency, reliable financial O
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reporting, and compliance with laws, regulations and policies. A broad
concept, internal control involves everything that controls risks to an
organization.
Post-audit. Is an audit of accounting records, conducted at some
interval of time after a transaction or a series of transactions has
already occurred. Post-audit covers all areas identified in the risk
assessment and embraces financial, compliance and value for money
audits.
Self-sacrifice. Is the inclination to substitute service to others
for concrete personal rewards.
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CHAPTER 2
METHODOLOGY
The purpose of this present study is to determine the relationship
among the four (4) dimensions of public service motivation,
organizational citizenship behavior, and the three (3) dimensions of
organizational performance in Commission on Audit Region III. This
research can be classified as quantitative research. Data were utilized
for survey method and examining the distribution statistical population
characteristics.
Research Design
This current study utilized a causal-predictive research design.
The causal-predictive design was employed to examine the goodness of
fit of the proposed structural model on the effects of public service

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performance of COA Region III auditors. The partial least squares A
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structural equation modelling (PLS-SEM) was applied to determine the U
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parameter estimates of the proposed structural model. As a statistical T
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tool, PLS-SEM follows three stages namely; specification of the model, S
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evaluation of the outer model, and assessment of the inner model H
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(Lacap 2020). O
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Further, the current study utilized mediation analysis regarding
the mediating constructs in the proposed structural model. Mediation
analysis it the method of gauging how mediators absorb the exogeneous
(independent) variable’s effect on an endogenous (dependent) construct
in a structural model (Hair et al., 2014).
The research employed public service motivation and
organizational citizenship behavior as predictors with organizational
performance as the criterion.
Research Locale
The study was conducted at the Commission on Audit (COA)
Regional Office No. III. This place was designated since the respondents
are employed and reporting on a regular basis at the regional office.
COA Regional Office No. III is located in Main Road, Diosdado
Macapagal Regional Center, McArthur Highway, City of San Fernando,

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Pampanga. The study has been executed among the auditors A
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performing residency audit in the National, Local, and Corporate U
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Sectors of Government. The study examined the effects of public service T
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motivation and organizational citizenship behavior on organizational S
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performance. The study was implemented inside the premises of COA H
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Region III, which has clean, well-ventilated rooms and enough capacity O
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for every auditor who participated in the study. Due to the COVID-19
pandemic and in line with proper compliance to quarantine protocols,
participants were given the option to answer the survey questionnaires
remotely and electronically via Google Forms.
Research Respondents
The target population of this research were auditors of the
Commission on Audit Regional Office No. III. There were 198
respondents for the study. The respondents belong to the group of 412
auditors in COA Region III that are performing residency audit in the
National, Local, and Corporate Sectors of Government. Their expertise
and personal experiences in their present institution were vital in
answering the questionnaires. All auditors were included in the survey.
In order to establish the robustness of the structural model of the
study, the sample size was estimated through inverse square root and
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Gamma-exponential methods (Kock & Hadaya, 2018). Using the A
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minimum absolute significant path coefficient of 0.31, level of U
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significance .05 and power level of .80, inverse square root method T
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yielded 65 as the minimum sample size and 51 samples as for the result S
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of Gamma-exponential method. The present study has a sample size of H
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198 (see Figure 2.1), greater the minimum sample sizes of 51 and 65,
hence, sufficiency of the sample size was achieved.
Figure 2.1 Results of Inverse Square Root and Gamma-

Exponential Methods
The sample of this research consisted of randomly selected COA
Region III auditors that are performing residency audit in the National,
Local, and Corporate Sectors of Government. Simple random sampling
involves selecting a sample at random from the sampling frame using

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either random number table manually or on computer, or by an online A
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number generator (Saunders et al., 2009). U
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Research Instrument S
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The survey instrument employed in the present study was H
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distributed by hand and electronically via Google Forms to the O
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respondents. The instrument can be accomplished in about 10 to 15
minutes. It was composed of four (4) parts. The first part comprises
socio-demographic characteristics of the respondents including sex,
age, civil status, highest educational attainment, employment status,
and years of service in the present institution.
The second part pertains to items of public service motivation
which has four (4) dimensions: attraction to policy making has three (3)
items; commitment to the public interest has three (3) items;
compassion has four (4) items; and lastly, self-sacrifice has four (4)
items. All items were gauged using the 5-point likert scale where 5
means strongly agree and 1 means strongly disagree. These items were
taken from the study of Kim (2009).
The third part includes ten (10) items of organizational
citizenship behavior. All items were evaluated using the 5-point likert
scale where 5 means everyday and 1 means never. These items were
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taken from the study of Spector, P. E., Bauer, J. A., & Fox, S. (2010). A
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Lastly, in the fourth part, respondents were asked to rate their U
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experience in their present institution in terms of organizational T
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performance which encompassed three (3) dimensions: efficiency has S
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four (4) items; effectiveness has four (4) items; and lastly, fairness has H
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four (4) items. All items were measured using the 5-point likert scale O
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where 5 means strongly agree and 1 means strongly disagree. These
items were taken from the study of Kim (2004).
Validity and Reliability of the Research Instruments
The reliability and validity of the constructs used in the study
namely; public service motivation, organizational citizenship behavior,
and organizational performance were also measured. The reliability
tests conducted include gauging Cronbach’s alpha and composite
reliability. On the other hand, validity tests include measuring
discriminant and convergent validity. The result of the validity and
reliability test can be found in Chapter 3.
Reliability of the constructs are measured to assess the
consistency of reflective items, in particular, as to what they aim to
measure (Straub, Boudreau & Gefen, 2004; Roldan & Sanchez-Franco,
2012). Composite reliability, otherwise known as the Dillon-Goldstein

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rho coefficient, measures reliability linked to a latent variable. On the A
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other hand, Cronbach’s alpha, which also measures reliability linked U
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to a latent variable, usually rises with the number of indicators utilized, T
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and is frequently slightly lesser than the composite reliability coefficient. S
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According to Ghauri and Gronhaug (2005), validity of the H
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constructs depicts how fit the data gathered encompass the actual field O
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of the study. Convergent validity gauges the construct’s quality of item
or quality of statement/question. It measures whether or not the
researchers, who premeditated the items/statements/questions
respondents, and the respondents have the similar comprehension on
what the construct aims to gauge (Kock, 2020). On the other hand,
discriminant validity measures whether or not the statements linked
with each latent variable are not unclear when the respondents
accomplish the questionnaire provided to them. Moreover, it examines
if the statements associated with one variable, for example, are not
unclear with the statements related with other variables (Kock, 2020).
Research Ethics
The researcher, upon obtaining consent, informed the
respondents regarding the details of the study, its purpose, scope, and
coverage. Several COA Region III auditors that are performing residency
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audit in the National, Local, and Corporate Sectors of Government were A
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sampled after obtaining their consent and offering anonymity and right U
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to withdraw at any point in the research process. Prior to data gathering, T
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the researcher addressed a letter to the Officer-In-Charge – Assistant S
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Regional Director of the Commission on Audit Regional Office No. III, H
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seeking permission to conduct the study. An approval of the aforesaid O
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letter-request was granted thereafter. The researcher made sure that
the respondents were kept away from any physical and mental harm in
answering the survey questionnaire.
Data Gathering Procedures
Survey questionnaires were employed in this research paper to
designate the participants’ demographic characteristics, and
parameters for public service motivation, organizational citizenship
behavior, and organizational performance.
The researcher was able to facilitate the survey questionnaires
with ease and the respondents were given one day to accomplish the
questionnaires. Upon collecting the questionnaires, data gathered were
tallied, analyzed, recorded, and run through with the WarpPLS utilizing
appropriate statistical tools.
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Statistical Treatment A
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Various statistical tools were utilized in the current study to U
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process the conversion of data into purposeful information. Brief T
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descriptions of each statistical tool used are discussed stated in the S
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succeeding page. H
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Cronbach’s alpha. This statistical test is used to measure the
consistency of each item of a construct. The threshold is, the Cronbach’
alpha value must be at least .70.
Frequency and percentage. These tests are used to describe the
respondents’ demographical data.
Mediation analysis. This statistical test is utilized to understand
a known relationship by exploring the underlying mechanism or
process by which one variable influences another variable through a
mediator variable.
Partial Least Squares Structural Equation Modeling (PLS-
SEM). PLS-SEM is a suitable statistical method when there are
mediators in the research model because it permits to measure the
hypothesized estimates, statistical significant, and statistical test gives
the values of the path coefficients. Moreover, PLS-SEM is appropriate
since the present research comprises a complex structural model with

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formative and latent constructs. A
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Weighted mean and standard deviation. These tests are used U
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to illustrate the descriptive statistics of each construct. T
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CHAPTER 3
RESULTS
Data are presented, examined, and interpreted in this chapter.
Statistical tools were employed to transform data into functional form.
Tables and narratives were utilized to express data from WarpPLS. Data
were discussed in view of the information obtained through the review
of related literature and studies.
Profile of the Respondents
Table 3.1 presents the demographic characteristics of the
participants. Out of 198 (occupying plantilla items) respondents 68%
were male. Moreover, 35% were in the age group 21 to 30 years old,
and 29% were in the cohort 31 to 40. Whereas those in the age bracket
of 41 to 50 were at 16% and the rest were 51 years old and above.
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Table 3.1. Demographic Characteristics of the Participants

Demographic Profile Frequency Percent
Sex
Male 135 68.2
Female 63 31.8
Age
21-30 70 35.4
31-40 57 28.8
41-50 31 15.7
51-above 40 20.2
Civil Status
Single 77 38.9
Married 116 58.6
Separated/Annulled 2 1.0
Widow/Widower 3 1.5
Educational Attainment
Tertiary/Bachelor's Degree 117 59.1
Graduate Studies 77 38.9
Others 4 2.0
Employment Status
Plantilla 198 100
Non-plantilla 0 0
Years of Service
0-10 126 63.6
11-20 17 8.6
21-above 55 27.8
With regard to civil status, 59% were married while 39% of the G
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total respondents were single. Out of 198, 2 of the participants were A
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separated/annulled while 3 indicated widow/widower. U
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In terms of educational attainment, 59% of the participants E
finished bachelor’s degree and 39% master’s or doctorate degree. S

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And lastly, out of 198 respondents, 64% served their current
organization between 0 to 10 years. On the other hand, 28% indicated
21 years and above, and the rest mentioned 11 to 20 years of service.
Respondents’ Level of Public Service Motivation
Table 3.2 shows the level of public service motivation of the
participants. The results revealed that the respondents exhibit high
degree of public service motivation through the following dimensions –
attraction to policy making (M = 4.44, sd = .55), commitment to the
public interest (M = 4.57, sd = .52), compassion (M = 4.28, sd = .59),
and self-sacrifice (M = 4.30, sd = .57). The overall level of public service
motivation among respondents was also high (M = 4.40, sd = .56).
A Likert-type questionnaire was handed to the respondents. They
were asked to rank their responses in order of strength where (1) means
strongly disagree; (2) disagree; (3) neither agree nor disagree; (4) agree;
(5) strongly agree. These items were taken from the study of Kim (2009). G
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Table 3.2. Public Service Motivation D
Public Service Standard U
Mean Interpretation
Motivation Deviation A
Attraction to policy making 4.44 .55 Strongly Agree T
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Commitment to the public
4.57 .52 Strongly Agree
interest S
Compassion 4.28 .59 Strongly Agree C
Self-sacrifice 4.30 .57 Strongly Agree H
Overall 4.40 .56 Strongly Agree O
Legend: 1.00-1.79: strongly disagree; 1.80-2.59: disagree; 2.60-3.39: neither agree nor disagree; 3.40-4.19: O
agree; 4.20-5.00: strongly agree. L
Respondents’ Level of Organizational Citizenship Behavior
Table 3.3 manifests the level of organizational citizenship
behavior of the respondents. This behavior simply refers to the worker’s
voluntary commitment to his or her organization. The findings showed
that respondents exhibit OCB once or twice a week (M = 3.84, sd = .72).
never; (2) once or twice; (3) once or twice a month; (4) once or twice a
week; (5) everyday. These items were taken from the study of Spector,
P. E., Bauer, J. A., & Fox, S. (2010).
Table 3.3. Organizational Citizenship Behavior

Organizational Standard
Mean Interpretation
Citizenship Behavior Deviation
Once or twice a
OCB 3.84 .71
week
Legend: 1.00-1.79: never; 1.80-2.59: once or twice; 2.60-3.39: once to twice a month; 3.40-4.19: once to twice
a week; 4.20-5.00: everyday.
Respondents’ Organizational Performance G

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Table 3.4 shows organizational performance of the respondents. A
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Among the three (3) dimensions of organizational performance, U
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respondents reflected high ratings on effectiveness (M = 4.32, sd = .61) E
and fairness (M = 4.20, sd = .65), reflecting “strongly agree.” On the S

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other hand, in terms of efficiency, the participants “agree” (M = 4.01, H
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sd = .63) that they exhibit this characteristic in their workplace. The L
overall organizational performance was rated “agree” (M = 4.18, sd
= .63), signifying that respondents possess favorable organizational
performance.
strongly disagree; (2) disagree; (3) neither agree nor disagree; (4) agree;
(5) strongly agree. These items were taken from the study of Kim (2004).
Table 3.4. Organizational Performance

Organizational Standard
Mean Interpretation
Performance Deviation
Efficiency 4.01 .63 Agree
Effectiveness 4.32 .61 Strongly Agree
Fairness 4.20 .65 Strongly Agree
Overall 4.18 .63 Agree
Legend: 1.00-1.79: strongly disagree; 1.80-2.59: disagree; 2.60-3.39: neither agree nor disagree; 3.40-4.19:
agree; 4.20-5.00: strongly agree.
Evaluation of the Measurement Model
One of the important requirements in assessing the
measurement model when the construct is reflective is the evaluation G

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of internal consistency of items/indicators of a reflective variable A
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through gauging composite reliability and Cronbach’s alpha. To attain A
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internal consistency, the coefficients of composite reliability and E
Cronbach’s alpha must be at least 0.70 (Fornell & Larcker, 1981; S

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Nunnally, 1978; Nunnally & Bernstein, 1994; Kock & Lynn, 2012). O
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Analysis of the data revealed that the reflective construct organizational
citizenship behavior (OCB) exhibits high reliability (see Table 3.5).
Table 3.5. Factor Loading, Convergent Validity, and Reliability

Measures
Construct / Item Factor AVE Cronbach’s Composite
(Reflective) loading alpha reliability
Organizational
citizenship behavior
OCB1 0.678
OCB2 0.772
OCB3 0.832
OCB4 0.774
0.543 0.904 0.921
OCB5 0.834
OCB6 0.832
OCB7 0.733
OCB8 0.567
OCB9 0.669
OCB10 0.626
Factor loadings are significant at 0.001 (p<0.001).
Furthermore, assessment of measurement model when the
construct is reflective include the evaluation of convergent validity,
measured through average variance extracted (AVE) and factor loading,
and discriminant validity through Fornell-Larcker criterion and G

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Heterotrait-Monotrait ratio of correlation or simply HTMT.
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A reflective construct is said to have convergent validity when the A
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p-values of each item must be equal to or lower than 0.05 and the E
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loadings be equal to or higher than 0.5 (Hair, Black, Babin, & Anderson,
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2009; Kock, 2020). Moreover, according to Fornell and Larcker (1981), O
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the average variance extracted (AVE) must be equal to or higher than L
0.5. Based on the results, OCB satisfied the requirements for
convergent validity.
Table 3.6 manifests the assessment of the two (2) formative,
second-order constructs of the structural model. In assessing formative
constructs, the following must be established – convergent validity,
collinearity, and outer weight and significance (Ramayah, Cheah,
Chuah, Ting, & Memon, 2018). The same as for reflective constructs,
convergent validity in formative constructs include evaluation of factor
loadings and AVEs.
On the other hand, collinearity is used as a redundancy analysis
tool, measured through the values of variance inflation factors (VIFs).
To say that the formative construct is free from collinearity problem,
the values of the VIFs must be equal to or lower than 3.3
(Diamantopoulos & Siguaw, 2006). Additionally, with regard to outer
weight of each item for every formative construct, the p-values must be
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equal to or less than 0.05 (Hair Jr, Hult, Ringle, & Sarstedt, 2016). A
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Analysis of the data in Table 3.6, the findings showed that U
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convergent validity was satisfied, collinearity problem was not present, T
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and outer weights were all significant. S
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Table 3.6. Assessment of Formative Constructs

Construct / Dimension Factor p-
AVE VIF Weight
(Formative) loading value
Public service motivation
Attraction to policy making 0.818 1.844 0.304 <0.001
Commitment to the public
interest
0.816 0.673 1.837 0.303 <0.001
Compassion 0.818 1.866 0.304 <0.001
Self-sacrifice 0.830 1.931 0.308 <0.001
Organizational Performance
Efficiency 0.869 1.995 0.376 <0.001
0.771
Effectiveness 0.885 2.165 0.382 <0.001
Fairness 0.881 2.121 0.381 <0.001
Discriminant validity of the constructs (reflective and formative)
of the present study – organizational citizenship behavior (OCB), public
service motivation (PSM), and organizational performance (ORGPERF)
was also measured. Table 3.7 reflects evaluation of discriminant
validity using Fornell-Larcker criterion. To attain discriminant validity
using this criterion, the diagonal values must be higher than the off-
diagonal values (Fornell & Larcker, 1981). Results showed that this
requirement was satisfied.

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Table 3.7. Discriminant Validity using Fornell-Larcker Criterion R
A
OCB PSM ORGPERF D
OCB 0.737 U
PSM 0.293 0.820 A
ORGPERF 0.418 0.366 0.878 T
OCB – organizational citizenship behavior; PSM – public service motivation; ORGPERF – organizational E
performance. The diagonal values are the square root of AVE of constructs while the off-diagonal elements
are the correlation between constructs.
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Another way of measuring discriminant validity is through the
assessment of the HTMT ratios. Gold, Malhotra, and Segars (2001)
argued and proposed a value of 0.90 as the threshold for HTMT
criterion. Based on the result in Table 3.8, the HTMT values indicate
clear discriminant validity.
Table 3.8. Discriminant Validity using HTMT Ratios

OCB PSM ORGPERF
OCB
PSM 0.339
ORGPERF 0.485 0.432
OCB – organizational citizenship behavior; PSM – public service motivation; ORGPERF – organizational
performance.
Evaluation of the Structural Model
Evaluation of the structural model involves the assessment of full
collinearity, path coefficients of the structural model, coefficient of
determination (R2), effect sizes, and predictive relevance (Q2).
Figure 3.1 and Table 3.9 presents the parameter estimates for
the hypothesized relationships on the structural model. Analysis of the G

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data revealed that public service motivation positively and significantly A
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affects organizational performance (β = 0.383, p < 0.001) with a medium U
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effect size (f2 = 0.187). The result indicates that, when the level of public E
service motivation is high, employees positively affects their company S

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through better organizational performance. Therefore, H1 is supported. H
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It was also revealed that public service motivation and
organizational citizenship behavior are significantly and positively
related (β = 0.350, p < 0.001) with a medium effect size (f2 = 0.122).
This finding suggests that, as the level of public service motivation of
workers increase, their organizational citizenship behavior moves in the
same direction. Hence, H2 is supported.
Results of the study further showed that organizational
citizenship behavior significantly and positively affects organizational
performance (β = 0.309, p < 0.001) with a medium effect size (f2 = 0.136).
The result implies that, attainment of better organizational
performance is affected by organizational citizenship behavior of the
employees. Thus, H3 is supported.
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Figure 3.1 Structural Model with Parameter Estimates O
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The present study also employed mediation analysis to measure
the indirect effect public service motivation on organizational
performance via organizational citizenship behavior. Data analysis
showed that organizational citizenship behavior acts as a mediator on
the link between public service motivation and organizational
performance (β = 0.108, p = 0.015) with a small effect size (f2 = 0.053).
The finding suggests that public service motivation positively and
significantly affects organizational performance and this relationship is
strengthen by organizational citizenship behavior. Hence, H4 is
supported.
Table 3.9. Direct and Indirect Effects

Hypothesis β p SE f2
Direct Effects
H1. PSM → ORGPERF 0.383 <0.001 0.066 0.187
H2. PSM → OCB 0.350 <0.001 0.066 0.122
H3. OCB → ORGPERF 0.309 <0.001 0.067 0.136
Indirect Effect
H4. PSM → OCB → ORGPERF 0.108 0.015 0.049 0.053
OCB – organizational citizenship behavior; PSM – public service motivation; ORGPERF – organizational
performance. G
f2 is the effect sizes (Cohen, 1988) where 0.02 = small, 0.15 = medium, 0.35 = large. SE = standard error; β R
= standardized path coefficient. A
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Part of the evaluation of the structural model is the assessment A
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of full collinearity. According to Kock (2015) and Kock and Lynn (2012),
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the value of full collinearity VIF must be equal to or lesser than 3.3. As C
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seen in Table 3.10, the coefficients of full collinearity VIF of public O
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service motivation, organizational citizenship behavior, and
organizational performance are within the acceptable values, hence the
measurement model is said to have no vertical and lateral collinearity.
Predictive relevance was also evaluated using Stone-Geisser test
or simply Q2 (Geisser, 1974; Stone, 1974). In order to say that the
measurement model has predictive validity, the values of Q2 should be
higher than 0 (Kock, 2015). As seen in Table 10, the Q2 coefficients
meet the said requirement.
The coefficient of determination or simply the r-squared (R2) was
also assessed. The R2 coefficients are the variance percentage in the
latent variable that is explained by the latent variables that are
hypothesized to affect it (Kock, 2020). According to Hair et al (2016),
the values of R2 can be classified as substantial (R2 = 0.75), moderate
(R2 = 0.50), and weak (R2 = 0.25). Based on the result reflected in Table
10, all the coefficients of R2 of the PLS path model are within the weak
to moderate thresholds. The result suggests that there are other

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constructs that may affect organizational performance aside from A
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public service motivation and organizational citizenship behavior. U
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Table 3.10. Predictive Relevance, Collinearity, and Coefficient of T
Determination E
Full S
Construct collinearity R2 Q2 C
VIF H
Public service motivation 1.187 O
Organizational citizenship behavior 1.246 0.122 0.125 O
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Organizational performance 1.315 0.323 0.323
CHAPTER 4
DISCUSSIONS
The primary purpose of the current undertaking is to determine
the relationship of public service motivation and organizational
citizenship behavior to organizational performance of COA Region III
auditors. It also looks into the effect of public service dimensions to
organizational citizenship behavior and the latter’s mediating effect on
the link between PSM and OP.
This chapter addresses the significance of the findings of the
current study. In line with the research questions and hypotheses
associated with reviewed related literature, new information was
explained based on the presented, examined, and interpreted data
about PSM, OCB, and OP.
The descriptive composition of the respondents’ profile in terms
of demographic characteristics showed that a major portion of the G

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sample of 198 (occupying plantilla items) respondents was composed D
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of male respondents at 68.2%. On the other hand, 31.8% of the sample A
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population comprised female respondents. Most of the respondents E
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belong to the 21 to 30 years old bracket at 35.4%, while 28.8% belong C
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to the 31-40 years old bracket, 20.2% belong to the 51 years old and O
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above bracket, and 15.7% belong to the 41-50 years old bracket. In
terms of civil status, 58.6% are composed of married individuals, single
individuals comprised 28.8%, while 1.5% and 1.0% of the respondents
were classified as widow/widower and separated/annulled,
respectively. More than half of the respondents at 59.1% have at least
obtained a bachelor’s degree and 38.9% have already achieved a
master’s or doctorate degree. As to the length of service in the present
institution, majority of the respondents have served 0-10 years (63.6%),
while the rest served 21 years and above (27.8%) and 11-20 years
(8.6%).
The results revealed that the respondents exhibit high degree of
public service motivation through all dimensions – attraction to policy
making (M = 4.44, sd = .55), commitment to the public interest (M =
4.57, sd = .52), compassion (M = 4.28, sd = .59), and self-sacrifice (M =
4.30, sd = .57). The overall level of public service motivation among

G
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respondents was also high (M = 4.40, sd = .56). All items were gauged A
D
using the 5-point Likert scale where 5 means strongly agree and 1 U
A
means strongly disagree. T
E
Analysis of the data revealed that public service motivation S
C
positively and significantly affects organizational performance (β = H
O
O
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0.383, p < 0.001) with a medium effect size (f2 = 0.187). The result
indicates that, when the level of public service motivation is high,
employees positively affect their company through better organizational
performance. Organizations that are able to attract, socialize, and
retain employees with higher levels of PSM are expected to have higher
levels of performance, because their employees perform better, work
harder, and help each other (Bellé, 2013; Gould-Williams, Mostafa, &
Bottomley, 2015; Leisink & Steijn, 2009; Vandenabeele, 2009).
Petrovsky & Ritz (2014) mentioned that having an organization with
high average PSM might also mean that the organization is collectively
better able to deal with more complex bureaucratic processes and red
tape which may add to foster and retain a higher organizational
performance.
The findings showed that respondents exhibit organizational
citizenship behavior once or twice a week (M = 3.84, sd = .72). All items

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were gauged using the 5-point Likert scale where 5 means everyday and A
D
1 means never. This reflects that once or twice a week, respondents do U
A
tasks that are not usually part of their job description as a form of their T
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commitment to their company. S
C
Results of the study further showed that organizational H
O
citizenship behavior significantly and positively affects organizational O
L
performance (β = 0.309, p < 0.001) with a medium effect size (f2 = 0.136).
The result implies that, attainment of better organizational
performance is affected by organizational citizenship behavior of the
employees. For instance, in a study conducted by Tai & et al (2012),
they argued that the role of organizational citizenship behavior is
significant and positive in increasing organizational performance.
According to Turnipseed & Rassuli (2005), OCB helps managers to
spend less time on how to direct employees to perform their duties and
focus on opportunities to improve organizational performance.
Furthermore, there are several reasons to justify why organizational
citizenship behavior affects the effectiveness of the organization:
increasing management productivity, reducing the need to extend
scarce resources, creating an environment that increases employee
morale (Organ, 1995).
Among the three (3) dimensions of organizational performance,

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respondents reflected high ratings on effectiveness (M = 4.32, sd = .61) A
D
and fairness (M = 4.20, sd = .65), reflecting “strongly agree.” On the U
A
other hand, in terms of efficiency, the participants “agree” (M = 4.01, sd T
E
= .63) that they exhibit this characteristic in their workplace. The S
C
overall organizational performance was rated “agree” (M = 4.18, sd H
O
O
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= .63), signifying that respondents possess favorable organizational
performance. All items were gauged using the 5-point Likert scale
where 5 means strongly agree and 1 means strongly disagree.
Results of the study also revealed that public service motivation
and organizational citizenship behavior are significantly and positively
related (β = 0.350, p < 0.001) with a medium effect size (f2 = 0.122).
This finding suggests that, as the level of public service motivation of
workers increases, their organizational citizenship behavior moves in
the same direction. This is consistent with the study of Kim (2006) that
examined the role of public service motivation, job satisfaction and
organizational commitment as predictors of organizational citizenship
behavior (OCB). The result of this research suggests that there is a
significant relation between public service motivation and OCB.
Similarly mentioned in Bottomley et al.’s (2016) study, as with an
increasing number of other studies, PSM was shown to directly increase

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levels of OCB in organizations (e.g., Gould-Williams, Mostafa, & A
D
Bottomley, 2013; Kim, 2006). U
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The present study also showed that organizational citizenship T
E
behavior acts as a mediator on the link between public service S
C
motivation and organizational performance (β = 0.108, p = 0.015) with H
O
a small effect size (f2 = 0.053). The finding suggests that public service O
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motivation positively and significantly affects organizational
performance and this relationship is strengthened by organizational
citizenship behavior. Similarly mentioned, individuals with high PSM
have a strong sense of civic duty and are motivated to seek the greater
good of society. In a professional context, this motivation often is
expressed in behavior aimed to develop the organization or support
colleagues in helpful ways that are not formally expected (Gould-
Williams et al., 2013).
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CHAPTER 5
CONCLUSIONS AND RECOMMENDATIONS
This chapter presents the conclusions drawn and
recommendations suggested based on the results obtained from the
research undertaking.
Conclusions
Upon comprehensive analysis the results obtained from the
research, the following conclusions were drawn:
The respondents exhibited better organizational performance
attributable to the positive effect brought about by the high level of
public service motivation.
Increase in the level of public service dimensions namely;
attraction to policy making, commitment to the public interest,
compassion and self-sacrifice also lead to the increase of the

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respondents’ organizational citizenship behavior. A
D
The organizational citizenship behavior of the respondents U
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affected the attainment of better organizational performance. The T
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findings of this study also suggested that OCB strengthened the S
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significant and positive relationship between PSM and OP. H
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Recommendations
Based on the findings and conclusions formulated, the
researcher came up with recommendations for the study, as follow:
1. Since increased organizational performance integrate
organizational citizenship behavior and public service motivation
and its dimensions namely; attraction to policy making,
commitment to the public interest, compassion and self-sacrifice,
these elements must be given utmost consideration to maintain
public service at a high level.
2. Conducting seminars to reiterate the role of state auditors as
enablers of government in good governance and in effective and
efficient delivery of public service accounts that public service
motivated employees are keen on work opportunities that have a
positive impact on the public. These seminars are geared to
motivate state auditors in delivering public services to reinforce

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their role as public servants. Collaborating with civic A
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organizations may provide extensive opportunities for state U
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auditors in civic duty. An increased level of public service T
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motivation positively affects the organization as a whole through S
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better organizational performance. H
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3. The formation of suggestion system is vital in improving
organizational citizenship behavior. Employees’ suggestions for
improving organizational policies and procedures should be
acknowledged since extra-role behaviors executed for the benefit
of the institution’s success positively impacts organizational
performance.
4. The study focused on the effects of public service motivation and
organizational citizenship behavior on organizational
performance. Results revealed that there are other constructs
which may significantly and positively affect organizational
performance. Therefore, future researchers may consider
investigating constructs such as, but not limited to,
organizational culture, organizational commitment, and
transformational leadership in increasing the institution’s
organizational performance.
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APPENDIX A
INFORMED CONSENT FORM FOR STATE AUDITORS OF
COMMISSION ON AUDIT REGION III
Dear Respondent:
I am currently conducting a research on effects of public service
performance of state auditors in COA Region III. I am asking for your
permission to answer this questionnaire. All information that you will
provide will be treated with utmost confidentiality and for academic
purposes only.
Hoping for your favorable response.
Thank you very much.
Truly yours,
Jacob S. Alfonso, CPA

MBA Student
Our Lady of Fatima University – Pampanga Campus G
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Part I: Information Sheet U
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Introduction T
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I am Jacob S. Alfonso, employed as a state auditor in the S
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Commission on Audit Regional Office No. III. I am conducting a H
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research on the effects of public service motivation and organizational O
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citizenship behavior on organizational performance of state auditors in
COA Region III. I am going to give you information and invite you to be
a part of this research. You do not have to decide today whether or not
you will participate in the research.
Before you decide, you can talk to anyone you feel comfortable
with about the research.
This consent form may contain words that you do not understand.
Please ask me to stop as we go through the information and I will take
time to explain. If you have questions later, you can ask them to me.
Purpose of the Research
The objective of this paper is to study the effects of public service
performance of state auditors in COA Region III. This paper will be
beneficial to the following:

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To the Commission on Audit Regional Office No. III, particularly A
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to the service chief and staff of the Administration, Training, and U
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Finance Services, in understanding the employee’s interest in policy T
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issues, civic duty, and empathy and concern to fellow countrymen. This S
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can also bring attention to opportunities for improvement and growth H
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potential. As a result, the administration will have a foundation to
improve current practices and supplement new ones.
To the COA regional director, supervising auditors, and audit
team leaders, in understanding the work ethic and attitude of auditors
towards the accomplishment of the institution’s mandate.
For future researchers, this will provide valuable data about the
three concepts: public service motivation, organizational citizenship
behavior, and organizational performance. Furthermore, this research
will be useful for further studies and may serve as a basis for students
who are making a related study under the Master in Business
Administration program.
Type of Research Intervention
This research will involve your participation by answering a
survey questionnaire that will take about ten to fifteen minutes.

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Participant Selection U
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You are being invited to take part in this research because I feel T
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that your work experience as a state auditor of the Commission on S
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Audit can contribute much to the understanding and knowledge of the H
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level of public service motivation, organizational citizenship behavior,
and organizational performance.
Voluntary Participation
As a respondent your participation in this research is entirely
voluntary. It is your choice whether to participate or not. If you choose
not to participate, our professional relationship at the Commission will
not be affected and nothing will change.
Procedures
I am asking you to help me learn more about the effects of public
service motivation and organizational citizenship behavior on
organizational performance of COA Region III auditors. I am inviting
you to take part in this research project. If you accept, you will be asked
to fill out a survey which I will provide. You may answer the
questionnaire yourself, or it can be read to you and you can say the
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answer out loud for me to write them down. The survey instrument A
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employed in the present study was distributed by hand and U
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electronically via Google Forms to the respondents. The instrument can T
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be accomplished in about 10 to 15minutes. The information to be S
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recorded will be confidential, your name will not be included on the H
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forms, only a number will identify you, and no one else except the
researcher will have access to your survey.
Duration
The research takes over (1) month in total in doing this study.
During that time, due to the COVID-19 pandemic and in line with
proper compliance to quarantine protocols, I will be virtually sending
you the link to answer the survey questionnaire between the 13th to
20th day of the month. Accomplishing the questionnaire will take about
ten (10) to fifteen (15) minutes. At the end of over one (1) month, the
research will be finished.
Risks
You do not have to answer any question or take part in the survey
if you feel the question(s) are too personal or if talking about them
makes you uncomfortable.

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Benefits U
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There will be no direct benefit to you, but your participation is T
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likely to help us find out more about how to gauge the level public S
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service motivation, organizational citizenship behavior, and H
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organizational performance at the Commission on Audit Regional III. O
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Reimbursements
You will not be provided any incentive for taking part in the
research.
Confidentiality
The research being done in Commission on Audit Region III may
draw attention and if you participate, you may be asked questions by
other people in the Commission. I will not be sharing information about
the identity of those participating in the research. The information that
I will collect from this research project will be kept private. Any
information about you will have a number on it instead of your name.
Only the researcher will know what your number is and I will lock that
information up. It will not be shared with or given to anyone.
Sharing the Results
Nothing that you will tell me today will be shared with anybody, G
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and nothing will be attributed to you by name. The knowledge that I get D
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from this research will be shared to the management of Commission on A
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Audit Regional Office No. III for the continuous improvement of the E
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institution’s organizational performance. C
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Right to Refuse or Withdraw
You do not have to take part in this research if you do not wish
to do so, and choosing to participate will not affect your professional
relationship in the Commission. You may stop participating in
answering the survey questionnaire at any time. I will give you an
opportunity at the end of the survey to review your remarks, and you
can ask to modify or remove portions of those, if you do not agree with
my notes or if I did not understand you correctly.
Who to Contact
If you have any questions, you can ask Jacob S. Alfonso in this
given email address: jacobsantosalfonso@gmail.com.
This proposal has been reviewed and approved by OLFU-IERC
(Our Lady of Fatima University – Institutional Ethics Review Committee)
which is a committee whose task is to make sure that research
participants are protected from harm. If you wish to find about more G
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about the OLFU-IERC, contact (045) 455-1216. D
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Part II: Certificate of Consent
I have read the foregoing information, or it has been read to me.
I have had the opportunity to ask questions about it and any questions
I have been asked have answered to my satisfaction. I consent
voluntarily to be a participant in this study
Print Name of Participant__________________
Signature of Participant ___________________
Date ___________________________
Day/month/year
Statement by the researcher/person taking consent
I have accurately read out the information sheet to the potential
participant, and to the best of my ability made sure that the participant
understands that the following will be done:
1. Provide information of the respondent’s demographics;

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2. Answer questionnaires regarding the effects of public service A
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motivation and organizational citizenship behavior on U
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organizational performance; and T
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3. Contact the researcher should there be queries or concerns at any S
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point of the study. H
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I confirm that the participant was given an opportunity to ask
questions about the study, and all the questions asked by the
participant have been answered correctly and to the best of my ability.
I confirm that the individual has not been coerced into giving consent,
and the consent has been given freely and voluntarily.
A copy of this ICF has been provided to the participant.
Print Name of Researcher/person taking the consent: _______________
Signature of Researcher /person taking the consent: ________________
Date ___________________________
Day/month/year
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APPENDIX B
LETTER-REQUEST TO CONDUCT SURVEY
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APPENDIX C
SURVEY QUESTIONNAIRE
I. Demographics. Kindly provide what is being asked.
Sex (tick one): Male Female Age (in years):

__________
Civil Status (tick one):

Single Married Separated/Annulled
Widowed/Widower
Highest Educational Attainment (tick one):

High School/Secondary College/Bachelor’s degree
Master’s / Doctorate Degree Others: _____________________
Employment Status (tick one): Plantilla Probationary

(Non-plantilla)
Years of Service in the Present Institution (in years): ______
II. Public Service Motivation. From your experience in your

present government institution, kindly assess the following items
based on the scale below:
5 – strongly agree 4 – agree 3 – neither agree nor
disagree
2 – disagree 1 – strongly disagree
Tick ( / ) your answer. G
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Public Service Motivation 5 4 3 2 1 A
Attraction to Policy Making D
APM1. I am interested in making public programs U
that are beneficial for my country or the community A
I belong to. T
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APM2. Sharing my views on public policies with
others is attractive to me. S
APM3. Seeing people get benefits from the public C
program I have been deeply involved in brings me a H
great deal of satisfaction. O
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Commitment to the Public Interest

CPI1. I consider public service my civic duty.
CPI2. Meaningful public service is very important to
me.
CPI3. I would prefer seeing public officials do what is
best for the whole community even if it harmed my
interests.
Compassion
COM1. It is difficult for me to contain my feelings
when I see people in distress.
COM2. I am often reminded by daily events how
dependent we are on one another.
COM3. I feel sympathetic to the plight of the
underprivileged.
COM4. To me, patriotism includes seeing to the
welfare of others.
Self-Sacrifice
SS1. Serving other citizens would give me a good
feeling even if no one paid me for it.
SS2. Making a difference in society means more to
me than personal achievements.
SS3. I am prepared to make enormous sacrifices for
the good of society.
SS4. I believe in putting duty before self.
III. Organizational Citizenship Behavior. From your experience in

your present government institution, kindly assess the following
items based on the scale below: G
5 – everyday 4 – once or twice a week 3 – once to R
twice a month A
2 – once or twice 1 - never D
U
Tick ( / ) your answer.
A
Organizational Citizenship Behavior T
How often have you done each of the following 5 4 3 2 1 E
things on your present job?
OCB1. Took time to advise, coach, or mentor a co- S
worker. C
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OCB2. Helped co-worker learn new skills or shared O
job knowledge. O
OCB3. Helped new employees get oriented to the job. L
OCB4. Lent a compassionate ear when someone had a

work problem.
OCB5. Offered suggestions to improve how work is
done.
OCB6. Helped a co-worker who had too much to do.
OCB7. Volunteered for extra work assignments.
OCB8. Worked weekends or other days off to complete
a project or task.
OCB9. Volunteered to attend meetings or work on
committees on own time.
OCB10. Gave up meal and other breaks to complete
work.
IV. Organizational Performance. From your experience in your

present government institution, kindly assess the following items
based on the scale below:
5 – strongly agree 4 – agree 3 – neither agree nor
disagree
2 – disagree 1 – strongly disagree
Tick ( / ) your answer.
Organizational Performance 5 4 3 2 1
Efficiency
Eff1. My organization has made good use of my
knowledge and skills in looking for ways to become
more efficient
Eff2. My organization is trying to reduce cost in
managing organization and performing works
Eff3. My organization has conducted business
relations with outside customers very promptly. G
Eff4. It is rare to make big mistakes in my R
organization when conducting work. A
Effectiveness D
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Efv1. In the past two years, the productivity of my A
work unit has improved. T
Efv2. Overall, the quality of work performed by my E
current coworkers in my immediate work group is
high. S
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Efv3. The work performed by my work unit provides
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the public a worthwhile return on their tax. O
Efv4. The occurrence of goal attainment is very high O
in my organization. L
Fairness
Fair1. My organization provides fair and equitable
treatment for employees and applicants in all aspects
of personnel management without regard to their
political affiliation, sex, hometown, marital status, age,
or handicapping condition.
Fair2. In general, all are treated with respect in my
organization, with no regard to status and grade.
Fair3. My organization provides fair and equitable
services to the public, with no considering of their
individual backgrounds.
Fair4. The customer satisfaction toward my
organization is very high.
Thank you!
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APPENDIX D
ETHICAL REVIEW APPROVAL
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APPENDIX E
TURNITIN TEST RESULT
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CURRICULUM VITAE
JACOB S. ALFONSO, CPA

01, Daisy Street, San Isidro Village, San Isidro
City of San Fernando, Pampanga
+63 917 5088 655; +63 45 402 2349
jacobsantosalfonso@gmail.com
WORK EXPERIENCE
State Auditor
Commission on Audit, Regional Office No. III
September 2015 to present
• Conducts Financial and Compliance Audit
➢ Post-audits Disbursements/Expenditures
➢ Post-audits Revenues/receipts/Collections/Reports
➢ Post-audit of Journal Vouchers (JVs)
• Assists in the conduct of Cash Examination
• Assists in the analysis of accounts on selective basis
• Performs Other Audit Activities
➢ Verifies other reports/documents
➢ Prepares audit working papers
• Performs Administrative Activities
• Performs work/activity as may be assigned by superiors from
time to time
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Audit In-Charge R
Punongbayan & Araullo, a member firm of Grant Thornton A
International Ltd D
July 2014 to October 2015 U
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• Primary person in-charge of planning audit engagements which
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includes but not limited to the following: E
➢ Prepares time charges, budget, and time table of audit
engagements S
➢ Prepares planning meeting agenda for the audit C
engagement team, which includes identification of prior H
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year issues that have an on-going impact or relevance to
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the current year audit and suggestion of solutions in L
resolution of aforementioned issues
➢ Prepares planning meeting agenda for clients and the

communication of time table, to be agreed upon, for the
audit engagement
➢ Selects and tailors audit procedures, for significant cycles
of the client, which will be under review of audit manager
• Reviews and supervises audit staff in the preparation of audit
working papers
• Communicates and suggests solutions to the audit manager
regarding accounting and audit issues
• Directly in-charge of income tax computation and of drafting and
review of financial statements of the client
• Drafts and reviews closing meeting agenda, management
representation letter, and management letter to recommend
• Prepares performance review rating of audit staff assistants
• Archives audit working papers and other documents on the
recently concluded audit engagements
Audit Staff Assistant

Punongbayan & Araullo, a member firm of Grant Thornton
International Ltd
November 2012 to June 2014
• Participates in planning and risk assessment of audit
engagements:
➢ Prepares preliminary financial statement analyses which
aid in gaining more understanding of clients’ business
environment and transactions
➢ Performs walkthroughs of significant internal control of
clients
• Participates in substantive procedures of audit engagements
➢ Prepares audit working papers which will be used in G
financial statement and tax preparations of clients R
➢ Assists the audit in-charge in computation of the client’s A
income tax D
➢ Assists the audit in-charge in drafting the client’s financial U
A
statements which include the statement of financial T
position, statement of comprehensive income, statement of E
changes in equity, statement of cash flows, and the related
notes to financial statements S
➢ Directly interacts with clients in the fieldwork for audit C
requirements, time table reminders, and inquiries H
O
O
L
➢ Directly interacts with the audit in-charge for client related

issues and status updates for audit requirements and time
table and suggests solutions for accounting and auditing
issues
• Participates in concluding procedures of audit engagements
➢ Identifies subsequent events that may have an impact or a
need for disclosure in the client’s financial statements
➢ Identifies going concern issues of the client
➢ Prepares summary of audit findings and management
letter to recommend
➢ Prepares management representation letter
➢ Prepares closing meeting agenda to be reviewed by the
audit in-charge
➢ Prepares final financial statement analyses that
summarize significant transactions that have an impact on
the current financial statement of clients which aid the
audit in-charge, manager, and partner of the engagement
to conclude as to the fairness of the financial statements of
the client
EDUCATION
Our Lady of Fatima University – Pampanga Campus

S. Y. 2017 - present
Master in Business Administration
Mac Arthur Hi-way, San Fernando, 2000 Pampanga
Graduate Studies
University of the East – Manila G

S. Y. 2007 - 2012 R
A
Magna Cum Laude (1.28 General Weighted Average) D
BS Accountancy, UE—Tan-Yan-Kee Foundation, Inc. Scholar U
2219 Claro M. Recto Avenue, Metro Manila A
Tertiary Education T
E
Pampanga High School
S
S. Y. 2003 - 2007 C
1st Honorable Mention H
Special Science Class O
Dolores, City of San Fernando, Pampanga O
Secondary Education L
CERTIFICATIONS
Certified Public Accountant

Professional Regulation Commission
November 2012 - Present
EXTRA-CURRICULAR INVOLVEMENT
Philippine Institute of Certified Public

Accountants – Pampanga Chapter
Chapter Assistant Secretary F.Y. 2020 – 2021
Member F.Y. 2019 – 2020
Co-Chairperson, Bids and Awards F.Y. 2018 - 2019
Committee
Junior Philippine Institute of Accountants

Vice President - Finance S.Y. 2010 - 2011
Accounting Pool S.Y. 2009 - 2012
Member S.Y. 2008 – 2012
SKILLS
• Accounting and auditing skills
• Excellent English and Filipino communication skills
• Communicates results, oral or written, in a clear fashion
• Computer literate, proficient in Microsoft Word, Excel, and G
Power Point R
• Able to multi-task, easy to work with, and good in collaborating A
D
with groups U
• Strong commitment to delivering exemplary service A
• Can work under stress and pressure T
• Possesses a high standard of credibility and integrity E
S
C
H
O
O
L
SEMINARS ATTENDED
Philippine Institute of Certified Public Accountants—

Pampanga Chapter
❖ Seminar on Tax Updates and Code of Ethics 08/18/2017
❖ Seminar on Competitive Financial Intelligence 10/06/2017
❖ Seminar on Cyber Security and Seminar on
Artificial Intelligence and Robotics 10/21/2017
❖ Seminar on Philippine Financial Reporting
Standards for SMEs 11/04/2017
❖ Seminar on Decision Techniques, Problem
Solving and Creative Visualization 12/16/2017
❖ Seminar on Law for Non-Lawyers Series: Rules
of Philippine Court and Corporate
Governance and Ethical Dilemmas 01/12/2018
❖ Seminar on Philippine Standards Auditing (PSA)
Updates 01/13/2018
❖ Seminar on Bridging the GAAP with Tax
Accounting and the New Tax Reform
Acceleration and Inclusion (TRAIN) Program 01/27/2018
❖ Seminar on Data Analytics & Computerized
Accounting & Auditing Digitization 02/03/2018
❖ Seminar on Quality Assurance Review (QAR)
Program Day 1 - Module for Practitioners 02/17/2018
❖ Seminar on Quality Assurance Review (QAR)
Program Day 2 - Module for Examinees 02/23/2018
❖ Seminar on BOA and SEC Updates 03/16/2018
❖ Seminar on Data Privacy Act and PFRS for
Small Entities 06/29/2018 G
R
A
D
Commission on Audit, Regional Office No. III U
❖ Audit of Gender and Development A
Funds and Sharing of Best T
Practices 11/29/2016 E
❖ Cash Examination 07/13/2016 - 07/15/2016
S
❖ Audit Related Data Information
C
Systems 07/26/2017 - 07/27/2017 H
❖ R.A. 9184 (Law on Procurement) and O
Its 2016 Implementing Rules and O
Regulations 08/29/2017 - 08/30/2017 L
❖ Implementation of the Government

Accounting Manual 11/20/2017 - 11/24/2017
❖ Audit of Government Expenditures 07/08/2019 - 07/12/2019
❖ Seminar on Writing the Audit
Observation Memorandum 09/03/2019 - 09/06/2019
Punongbayan & Araullo

❖ Audit Concepts and Techniques 11/13/2012 - 12/06/2012
❖ Banking Industry Seminar 08/27/2013 - 08/31/2013
❖ Audit Staff Development 09/02/2013 - 09/06/2013
❖ Life Under PEZA: Seminar on
Taxation of PEZA Registered
Industries 10/09/2013
❖ EQCM Updates and Relevant Laws 10/29/2013
❖ Mastering the In-Charge Role 08/11/2014 - 08/15/2014
University of the East—Manila

❖ University of the East Accounting
Lecture Series 01/23/2008
❖ University Convocation:
Good Governance and Quality
Audits 09/24/2008
❖ The 5th UE—PICPA Accounting
Lecture Series: Quality Audit
and Good Governance 03/02/2011
❖ SGV & Co. Tax Updates 08/18/2011
❖ 14th NFJPIA Midyear Accounting
Convention 10/24/2011 - 10/27/2011
G
REFERENCES R
A
D
MADONNA S. ATENCION U
Commission on Audit, Regional Office No. III A
OIC-Regional Supervising Auditor T
National Government Sectors 1-4 E
+63 45 455 4271
S
C
ANTHONY L. NG H
P&A Grant Thornton O
Partner, Audit & Assurance O
+63 (2) 8988 2288 L

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OUR LADY OF FATIMA UNIVERSITY

EFFECTS OF PUBLIC SERVICE MOTIVATION AND ORGANIZATIONAL

CITIZENSHIP BEHAVIOR ON ORGANIZATIONAL

PERFORMANCE OF COA REGION III

The Faculty of the Graduate School

Our Lady of Fatima University

of the Requirements for the Degree G

This is to certify that this Project Paper titled “EFFECTS OF PUBLIC

JEAN PAOLO G. LACAP, DBM

Examined and approved by the Panel of Examiners in an Oral

ROMMEL JOSEPH G. LAZATIN, DBA

JEAN PAOLO G. LACAP, DBM

ADRIAN BON B. SANTIAGO, DPA

to the best of my knowledge and belief, it contains no material

previously written or published by another person or organization nor

diploma from a university or institution of higher learning, except where

due acknowledgment is made thereof.

Furthermore, I declare that the intellectual content of this project

paper is the product of my work although I have received assistance

from others on the manner of organization, presentation, language and

contribution of certain individuals to whom I express my deepest and

mental strength amidst the global pandemic;

To my family, thank you for the encouragement you have given

me to help finish this study. To my amazing and supportive wife, Ellaine,

of motivation. And to our forthcoming baby boy, you already are an

inspiration for the accomplishment of this study;

To my employer, the Commission on Audit Regional Office No. III,

thank you for the necessary assistance you have extended to me to

achieve this undertaking;

To my officemates, thank you for cheering me on in this MBA

This study examines the public service motivation and

organizational citizenship behavior of COA Region III to organizational

performance. It also looks into the effect of public service dimensions

to the respondents’ organizational citizenship behavior. Moreover, it

assesses the respondents’ organizational citizenship behavior in

strengthening the relationship between public service motivation and

organizational performance. The respondents of this study were

performing residency audit in the National, Local, and Corporate

Sectors of Government and they were selected using random sampling

technique. A causal-predictive research design was utilized, and partial

least squares-structural equation modelling and mediation analysis

public service motivation and organizational citizenship behavior

respondents, auditors of the Commission on Audit Region III positively

affect their institution through better organizational performance when

their level of public service motivation and organizational citizenship

behavior is high. Furthermore, included in the study are the

assessment of the current study and future research approach.

Certificate of Originality…………………………………………………… iii

Table of Contents……………………………………………………………. viii

List of Figures………………………………………………………………… xii

List of Appendices…………………………………………………………… xiii

Framework of the Study……………………………………….. 9

Statement of the Problem……………………………………… 10

Validity and Reliability of the Research Instruments…... 22

Data Gathering Procedures…………………………………… 24

Profile of the Respondents……………………………………. 26

Respondents’ Level Public Service Motivation……………. 28

Respondents’ Level of Organizational Citizenship

Respondents’ Level of Organizational Performance……... 29

Evaluation of the Measurement Model…………………….. 30

Evaluation of the Structural Model…………………………. 34 G

3.1 Demographic Characteristics of the Participants…………….. 27

3.2 Public Service Motivation…………………………………………… 28