ABSTRACT:– The new regulation set by the government requires the PKP Department to reform the organizational structure, thereby affecting the performance of former PKP Officer employees with the old organizational structure. The purpose of this study is to analyze the most influential factors that cause a decrease in employee performance after the restructuring of the PKP Department. Using quantitative research methods. Population in this research is the officer in PKP Department, with a sample of 99 officers. Data collection technique in this research is questionnaires. The result of this research is simultaneously the independent variables of working flow. the complexity of tasks, formal authority, formal control, communication system, had significantly affect employee performance. Partially independent variables of workflow, formal authority, formal control, communication systems had significantly affect employee performance, except task complexity, which has an insignificant and positive effect. The implication of the research result is the form of the audit team, evaluating and using an information system based assessment system.

Keywords:– Restructuring, Employee Performance, Working Flow. The complexity of tasks, Formal Authority, Formal Control, Communication System, PKP’s Services.