Impact of Employees HR Perceptions on Organizational Commitment: A Mediating Role of Job Satisfaction and Perceived Organizational Support

This study examines the connection between employees HR perceptions and organizational commitment. In addition, the study also investigates a mediating role of job satisfaction and observed organizational support in the relationship between employees' HR perception and organizational commitment. The researchers gathered primary data through a survey questionnaire. The employees of the commercial banks are the unit of analysis whereas, the total sample size under study was 300. The exogenous variable is employee HR perception, and the endogenous variable is organizational commitment. Moreover, job satisfaction and perceived organizational support are the mediators of this study. Descriptive analysis (mean and standard deviation) and inferential statistical techniques (reliability, correlation and regression analysis) were used for data analysis. Empirical findings show a significant impact of employee HR perception on organizational commitment. In addition, job satisfaction & perceived organizational support significantly mediates in the relationship between employees HR perception and organizational commitment. We recommended that further research with larger sample size and diversified industries be carried out to consolidate the research outcomes.


Introduction
In the competitive business environment, organizations need to retain employees by ensuring that firms are competitive in giving rewards, work environment quality and developmental opportunities (Evans et al., 2003). Most organizations perceive employees as a vital resource, specifically for management-based organizations. The researchers also evaluated the advantages of effective performance that satisfied employees, and had tendency to be more productive. A contented and satisfied employee of a company plays a vital and significant role in accomplishing the company's goals. In an environment of constant change and unpredictable business structure, public sector undertakings (PSUs) must be conscious of employees who tirelessly work to achieve the companies' goal.
Human resource management is a model for the arranged allotment of HR and exercises created to assist an organization with accomplishing its objectives. Human resource management underpins the strategic aims for enhancing business efficiency and organizational culture development. Over the last a few decades, the board of directors has been interested in effective human assets. According to the empirical studies, human resource practices enhance the employees' perception and commitment to change (Rebecca et al., 2018;Ostroff & Bowen, 2000;Sanders et al., 2014). Prevalence of the best practices emphasizes a firm's sound human resource management practices. Human asset exercises are vital to decide and embrace the most appropriate practices for a firm. As a result, firms receive best practices that exhibit improvement (Nook, Boon, Verburg, & Croon, 2013;Jiang K. H, 2017).
Workers' discernments and occupation fulfilment are not frequently examined while the human resource focuses on implementing the effective job description (Pradhan et al., 2019). Researchers and experts have repeatedly highlighted the significance of efficient human assets organization (HAM) for improving organizational performance (Allen, 2008). Thus, it is essential to examine how employees' insight of HRM practices effects their job satisfaction and organizational commitment. HRM practices are responsible for building more smart, adaptable and skilled organizations than their competitors build. Therefore, HRM practices and policies are persistent upon enlisting, choosing, and preparing them to make their best efforts to collaborate within the resource collection of the organization (Pradhan et al., 2019).
Any organization needs to perform its administrative responsibilities effectively as they are directly related to job satisfaction and can sway any course of action within an organization. Organizational commitment significantly affects employees' performance, and Organizational support is characterized as the degree to which employees can trust their company to uphold their commitments .
There is a wide range of literature on the effect of perceived HR practices and perceived organizational support on work fulfilment, yet there is barely any work done that quantitatively analyse this relationship (Byrne, 2010). HR plays a noteworthy role in the service sector. The effective banking sector is considered a backbone of nations, including underdeveloped nations as well as developing ones. Efficient operation of the banking system is dependent on commitment, competence and the efficacy of workers in the banks. Largely, the HRM practices implemented by the banks influence the worker's commitment. For this reason, the evaluation of HRM practises is important for the banking sector. This study reviewed the literature on several studies conducted on the HRM practices that banking organizations employ.
Notably, there is a need to research employee perception and job satisfaction to formulate policies and practices for improving employee productivity and addressing challenges within an organization. According to Pradhan et al. (2019), management's perception of HR rehearses was not fundamentally the same as the perceived view of HR. It was prominent that employees' views of HR practices varied among their colleagues and supervisors working in the same organization. The strength of an effective HR system is determined on the basis of the employees' perception about HR practices. Nevertheless, organizations need to devise a strong HRM system that implements policies in favor of employees. In these policies, they must share their expected attitudes and behaviors for reward. However, general policy awareness is crucial when an organization wants to improve its desired organizational goals (Jiang, 2017).
Empirical evidence provided in the related literature raises important questions about strategic HRM policies including why components shape employees' perceptions of HR practices. Without clear answers to these questions, organizations find it challenging to comprehend and deal with workers' views of individuals (Jiang, 2017 In Pakistan, private banks are currently operational in urban and rural areas, and there is a consistent rise in the number of operational branches countrywide. Owing to the candidate-driven market, banks are competing to hire qualified and experienced candidates via attractive salary packages, and thus affecting the idea of representatives in existing banks. For this cause, it is significant to highlight employee responsibility in the financial division of Pakistan. HRM rehearses are responsible for highlighting the rights and responsibilities of employees. In the literature, extensive studies analyse the impact of HR workers discernment on hierarchical responsibility. This study examines the representative HR practices of commercial banks to see their effect on perceived organizational support and job satisfaction. It also shows how HRM practices influence on the job satisfaction as well as the linkage between HR practices and job satisfaction. Even though perceived HR practices are directly linked to job satisfaction, few empirical studies have explored this relationship (Byrne, 2010). For decades, studies have analysed the effect of HRM practices on organizational commitment in the banking sector. However, the connection between HRM rehearses and organizational responsibility actually needs an appraisal. The organization improves its efficacy by maintaining an effective employee perception of HR practices. Hassan (2016) claimed that HR plays a vital role in the service sector. Subsequently, it is vital to recognize and review the HRM practices of the financial business.
Following research objectives meet of our study:  to study the effect of employees' HR insights on organizational commitment;  to concentrate on an intervening job of work satisfaction on the connection between employees HR perceptions and organizational commitment; and  to study a mediating role of perceived organizational support on the relationship between Employees HR perceptions and organizational commitment.
HR practices and employees perception differ from one organization to another organization. There is still a research gap in exploring workers' Audit and Accounting Review Volume 1 Issue 2, Fall 2021 discernments and fulfilling occupations. However, HR's role is to make an association successful (Pradhan et al.,2019). In a competitive market, HR specifies strategies and practices to bring up effective representatives of its institutions. In addition, supervisor perception of HR rehearses are not altogether identified with representative insight. It is observed that there has been approximately 83% variation in the opinions of colleagues and supervisors toward HR practices at the identical workstation.
Generally, HR rehearses are connected with the HR framework, and institutions require an effective HR framework implementation that drives comprehended perspectives and practices to assist representatives. This normal insight is exceptionally critical if institutions could jump at the chance to upgrade desired hierarchical targets through employees credits (Jiang, 2017 Without unmistakable responses to these inquiries, it is confounded for associations to comprehend and deal with workers' HR insights (Jiang, 2017).
It is vital to study the impact of employee HR insights on organizational commitment with a facilitating role of perceived organizational support and job satisfaction. HRM practices from one perspective and organizational commitment from another (Liao, 2009). Whereas, researchers have acknowledged that the worker's discernments about HR rehearses, not an institution who arranges HR rehearse, which straightforwardly affects the representative practices and execution. Various studies highlight the significant role of job satisfaction and organizational commitment with special attention to perceived organizational support in achieving firm objectives. Rehearses are proposed as a sensible way to develop representative responsibility and observe a positive connection between HRM rehearses and hierarchical responsibility (Jiang, 2017). However, several studies have observed the influence of HRM practices on performance of organizations, very few studies focus on individual behaviours. The prior studies have surveyed the relationship between HR School of Commerce and Accountancy Volume 1 Issue 2, Fall 2021 practices and organizational commitment and found it significant (Pradhan, 2019). In the light of this stance, our study examines the association between organizational commitment, job satisfaction, employees HR perception, and perceived organizational environment in the banking sector in Pakistan.
For a decade, the network of the banking sector of Pakistan has extended countrywide. Since then, there has been an increase in banks' demand and need to hire qualified, skilled and experienced employees through attractive salary packages. In the context to this basic need, the bank management has to design and configure a plan for employee responsibility. Moreover, financial institutions must ensure the HRM practices in their institutions on which employee's commitment is highly dependent. According to Hassan (2016), human resource plays a vital role in the financial sector of any nation. Effective working of the financial institutions could ensure the employees' proficiency, commitment, and adequacy.
Nevertheless, it is imperative to understand and review the HRM practices of financial businesses. Our research makes an effort to concentrate on HRM practices followed in the banking sector of Pakistan. Concisely, our study inspects the influence of employees' perception of organizational commitment and HR practices with the mediating influence of job satisfaction and perceived organizational support. Figure 1 summarises the theoretical framework of the current research.

Employees' HR Perceptions with Organizational Commitment
In the today's world, successful businesses rely on the effective working of their representatives. Thus, the representatives should work effectively to reward their organizations' high financial returns and developmental freedom. The act of associations concerning employee commitment has been diverse as compared to the past. One of the challenges confronting organizations includes keeping up with employees' responsibilities. It has been examined that employees interpret organizational activities including, HR practices (Aziri, 2008). They tend to respond by extending their organizational commitment. Previously, associations tended to examine the reliability of their workers by ensuring employer stability. Gurbuz (2007) recommended that organizations should opt for appropriate HR practices that will confirm employees' dedication and result in significant advantages to the business. The studies have found the significant association between HR practices and organizational commitment. (Pradhan, 2019). Hence, in the light of this relationship, we hypothesize that, H1: There is a significant relationship between employees' HR perceptions and organizational commitment.

A Mediating Part of Job Satisfaction in Relationship with Employees' HR Perceptions and Organizational Commitment
The practices of associations assume an explicit part in augmenting the adequacy of human resources to accomplish the hierarchical objective. Earlier studies on HR demonstrate that within the organizations, HR rehearses assist with working on the certainty, adaptability and inspiration of human resources, making them more productive and devoted towards their work that eventually gives a sensation of fulfilment.
According to Lund (2003), job satisfaction has always been a standout antecedent amongst the most considered factors in organizational research studies. Organizational outcome including organizational commitment, non-attendance, turnover and execution is linked with job fulfilment. Job dissatisfaction generates an unfavourable attitude towards the job School of Commerce and Accountancy Volume 1 Issue 2, Fall 2021 (Armstrong, 2006). There is a need to examine the determinants that satisfy the representatives at their workplace. Hence, we hypothesize that: H2. Job satisfaction mediates the relationship between employees HR perceptions and organizational commitment.

A Mediating Role of Perceived Organizational Support in Relation with HR Perceptions and Organizational Commitment
Based on the findings of the earlier studies, it can be highlighted that supposed organizational support serves as a mediating connection among HRM practices and organizational commitment. Factually, strong HRM practices prove that they are vigilant, reliable for consequent rewards and that organizations consider their employees' prosperity. Authors additionally consider perceived organizational support as an exchange between the dedicated employees who work hard and the firm that gives financial rewards (Aselage, 2003).
The perceived organizational support is connected with the past variables of major authoritative responsibility (Aziri, 2008), execution reward hopes  and specialist execution (Witt, 2006). It is also linked with hierarchical distinguishing proof (Celik, 2012), work contribution (Allen, 2008), and reduced turnover prospect (Maertz, 2007). The supposed support of organizational is interpreted as an worker's perception of how much the firm values their commitment and thinks about them as a wealth. Further, perceived organizational support is based on the "organization support theory" (Tang, 2006). Following the correspondence standard, if employees perceive that they are shown concern and respect, they, in turn, respond by showing inspirational frames of mind and practices towards the firm. Therefore, organizations must formulate HRM programs that assist employees in accomplishing organizational objectives, compensate them for their commitments, and give them monetary and nonmonetary incentives (Tang, 2006). Hence, we propose the hypothesis as: H3. Perceived organizational support mediates the relationship between employees HR perceptions and organizational commitment.

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Social Exchange Theory
The theory (SET) offers a theoretical foundation for investigating and forecasting companies' help for the worker, depending on the quality of relationship exchange between managers and workers of the banks. The exchange of value is affected by a perceived commitment to the exchange; public support and loyalty; positive impact for each other; and quality dependent on trust, duty, and respect. Social exchange theory aims at creating collaboration skills & abilities among individuals in their lifetime with the quick improvement of communication and performance.
Social exchange theory supports a theoretical arrangement between organizational support and organizational commitment. As per social exchange theory, workers' commitment to their firm is ensured with the conviction that the organization appreciates the employees' commitment . Under the friendly trade hypothesis, practices related to apparent hierarchical help, for instance, an augmentation in pay, headway, getting ready and improvement or some help, are observed by employees' as a sign of the organization's uneasiness for their success. This increases their belief and lifts the idea of their connection with the organization (Chen, 2005;Cheung, 2000). The researchers have also examined that HR rehearses, the controlling nature of the representatives at work through representatives' agreement and practices reliant upon social trade and flagging hypotheses (Pradhan, 2019).

Sample and Procedures
To examine the relationship between the variables of current research, the employees of commercial banks, in a cross-sectional study setting, were selected for collecting the data. We conducted a questionnaire-based survey under non-contrived settings. Among commercial banks, we explicitly targeted male and female staffs employed in commercial banks in Lahore. The examining strategy utilized in the exploration is accommodation testing, a kind of non-likelihood inspecting technique (Chaudhry &Kamal, 1996).

School of Commerce and Accountancy
Volume 1 Issue 2, Fall 2021 A cross-sectional plan and survey gathered the information about the various factors. The current study examines the relationship between workers' HR insights and organizational responsibility with an intervening job of occupation satisfaction and saw authoritative responsibility by developing and testing the hypothesis. Furthermore, this is explanatory research as the purpose is to examine the relationship among the variables (Saunders, 2014). We used the quantitative examination strategy to work best when exploration intention is to decide the relationship among factors (Leedy & Ormrod, 2001).
The sampling technique used in the research is convenience sampling, a non-probability sampling method (Chaudhry & Kamal, 1996). A sample size of 300 respondents working in the banks was selected as per the item response theory proposed by Nunally (1978), then multiplied by the number of items in the questionnaires, i.e. (30*10=300). So, 300 employees working in commercial banks filled out the questionnaire.
A cross-sectional data collection technique has been used for this research, and questionnaires were disseminated between the employees of the banks. A self-administered questionnaire is used for collecting data. Employees' HR perceptions are measured through a 12-items scale Ostroff and Bowen, (2004) study developed by Frenkel et al. (2012aFrenkel et al. ( , 2012b. Organizational commitment is measured using a nine-item scale (Mowday_et_al., 1982). Occupation fulfilment is estimated by a four things scale created by (Quinn & Shepard,1974;Eisenberger et al.,1997). Seen hierarchical help estimated by utilizing five things scales created by (Eisenberger et al., 1986). A five-point Likert-type scale decision from firm consent to unequivocally differ where 1 = emphatically concur, 2 = concur, 3 = unbiased, 4 = differ and 5 = firmly deviate, is utilized to quantify each construct.
Demographic characteristics, descriptive analysis and inferential statistical techniques were used in this study. For data analysis, descriptive statistics include mean and standard deviation whereas inferential statistics include reliability analysis, correlation analysis, and regression analysis to test the developed hypothesis. Process Hayes and SPSS 21 software are used as statistical tools to generate the results.

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Results and Findings
This section pertains to the data analysis, including demographic characteristics descriptive analysis, reliability analysis, correlation analysis, and results of hypotheses testing. The sample size (N=300) contains male and female employees of commercial banks in Lahore. Out of 300, 192 (64%) were male, and 108 (36%) were female. As indicated, 43% of the absolute sample lay within an age of <30 years, whereas 3.3% were above the age of >50 years. According to the analysis, 93 (31%) of the sample has Bachelor's degree. On the other School of Commerce and Accountancy Volume 1 Issue 2, Fall 2021 side, 154 (51.3%) respondents have Master's degrees, and 45 (15%) of the sample have MPhil degrees. Work experience statistics show that 54 (18%) of the employees were with less than 2 years of experience, and 47 (15.7%) of the respondents lay in the category of more than 8 years of work experience.  Table 2 shows the mean and standard deviation of study variables. HR practice has a mean of 2.5956 and a standard deviation of 0.51949. It implies that many of the exploration respondents evaluated HR rehearses over the normal level. In addition, hierarchical responsibility has a mean of 2.25 and a standard deviation of 0.675. Source: Data extracted from SPSS.
The consequences of the correlation matrix showed that HR practice has positively correlated with organizational commitment. HR practices have a significant positive relationship with job satisfaction, thus indicating that HR practices tend to increase job satisfaction in employees. HR practices also have a significant positive relation with perceived organizational support, which depicts that HR practices tend to increase perceived organizational support in employees.
Hypotheses' testing has been conducted for this research through the framework for sequential mediation analysis as proposed by Process Hayes in 2017. The following tables show the path analysis and hypothesis testing.

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Volume 1 Issue 2, Fall 2021  In context to model 1, R is the correlation coefficient and has a value of 0.7829, which shows a strong positive correlation. R2 is the coefficient of determination; the value of R2 is 0.6130 means 61% variation in organizational commitment due to the exogenous variables.
The result of model 1 in table 5 shows that employees' HR perceptions significantly affect organizational commitment (β=0.3920, t=6.5057, p=0.000 < 0.10, LLCI=0.2734 ULCI=0.5106) since both values LLCI and ULCI positive same sign, so that means they have a significant impact. Thus it supports Hypothesis 1. In addition, the results show that HR practices have a significant relationship with job satisfaction (β=0.9583, t=13.8706, p=0.000 < 0.10, LLCI=0.8223 ULCI=1.0943) since both values LLCI and ULCI positive same sign, so that means they have a significant impact.
Job satisfaction significantly affects organizational commitment (β=0.4747, t=12.0533, p=0.000 < 0.10, LLCI=0.3972, ULCI=0.5522) since both LLCI and ULCI are the positive and same sign, so that means they have a significant impact. Job satisfaction as a mediator has a significant effect in the relationship of HR practices and organizational commitment (p=0.000 < 0.10, Boot LLCI=0.3397, Boot ULCI=0.5814). By including mediation in the model, HR has significant value; thus, it supports Hypothesis 2. Both Boot LLCI and Boot ULCI are positive, and the overall model is significant.
About model 2, R is the correlation coefficient and has a value of 0.7646, showing a strong positive correlation. R2 is the coefficient of determination; the value of R2 is 0.5846 means 58% variation in organizational commitment due to the exogenous variables. The result of model 2 shows that HR practices positively affect perceived organizational support (β=1.0728, t=16.7021, p=0.000 < 0.10, LLCI=0.9464, ULCI=1.1992) since both values LLCI and ULCI positive same sign, so that means they have a significant impact.
Perceived organizational support as intervening has a significant relationship between HR practices and organizational commitment (p=0.000 < 0.10, Boot LLCI=0.3785, Boot ULCI=0.6470) as they have both same positive sign, so that means they have a significant impact, thus it supports Hypothesis 3. The overall model is significant. Both values Boot LLCI and 6.
The result of the mediation model demonstrates that the specific indirect effects of HR practices on organizational commitment are significant because the two-class intervals have the same sign (Boot LLCI = .3397, Boot ULCI = .5814). The indirect impact of the HR practices and organizational commitment is significant (Boot LLCI = .3785, Boot ULCI =.6470) as both class intervals have a positive sign supporting hypotheses 2 & 3. Job satisfaction as a mediator significantly affects the relationship between HR practices and organizational commitment (p=0.000 < 0.10). By including mediation in the model, HR has significant value; thus, it supports Hypothesis 2. According to Faridi et al. (2017), present factual confirms that the organizational responsibility and preparing and improvement program has a huge positive relationship in the financial sector.

Discussions and Conclusion
This research examines the relationship between HR perceptions and organizational commitment with a mediating role of job satisfaction and perceived organizational support in commercial banks in Pakistan. The primary data were collected through questionnaires. The total sample of our study is 300 respondents (male and female employees of commercial banks). Different perceptions will result in different thoughts and attitudes towards job satisfaction. HR practices have significant effects on organizational commitment because HR perceptions build the employees' School of Commerce and Accountancy Volume 1 Issue 2, Fall 2021 commitment towards the organization and develop the responsibility of the representatives towards the association.
The workers' commitment to the organization impacts employees, firm performance, and development. Job satisfaction has a significant impact on organizational commitment. Employees' perceptions can influence their working practices. If employees are satisfied with their job, they become more committed to their organizations. Employees' perceptions can affect their level of job satisfaction depending on compensation and promotion systems. This shows that positive HR perception leads to organizational commitment. In any organization, employees perceive and experience HR practices in different ways. The organization enhances their desire for goal attainment through accumulated employees' attributes and perceptions of HR practices.
The results show that a positive and significant relationship was found between HR practices and organizational commitment (p=0.0000<0.10, LLCI=0.2734, ULCI=0.5106). The finding of this relationship is persistent with the previous literature (Hassan, 2016), as the research has examined that HRM rehearses fundamentally affect authoritative responsibility. Those HRM practices of the associations regarding pay, execution examination, and preparing raised worker fulfilment levels. The workers have shown an inspirational perspective towards hierarchical responsibility, demonstrating that representatives are associated genuinely and are not likely to leave the association. The outcomes have demonstrated that workers were glad and satisfied with the HRM policies of the organizations and subsequently desired to remain with the association. Pasaoglu (2015) conducts an examination to investigate the connection between HRM rehearses and hierarchical responsibility tactical perspectives in the bank industry. Selection, training, execution evaluation, rewards, information sharing, job security, and HRM system are the best HRM practices of the study. The consequences of relationship examination revealed that all selected HRM practices positively correlate with organizational commitment. The organization enhances their desired goals through accumulated employees' attributes and perceptions of HR practices. Organizational commitment yields loyalty to the organization.

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Volume 1 Issue 2, Fall 2021 Moreover, Job satisfaction greatly impacts organizational commitment (p=0.000<0.10). Donald (2016) has found a relationship between employees' job satisfaction and organizational commitment. A significant relationship exists between representative position satisfaction and organizational commitment. This shows that the more employees are satisfied with their activity, the more likely they will end up progressively committed to their utilizing organization. In addition, Eslami (2012) has also found a significant relationship between job satisfaction and organizational commitment. The employees' perception of HRM directly affects organizational commitment and job satisfaction indirectly affects organizational commitment. These results demonstrate a mediating role of job satisfaction. The positive and significant correlation means the role of HR practices is instrumental in promoting beneficial mutual interactions regularly if employees' perceptions about HR practices are positive, which in turn builds organizational commitment. Job satisfaction as a mediator significantly affects the relationship between HR perceptions and organizational commitment (p=0.000 < 0.10); by including mediation in the model, HR has significant value; thus, it supports Hypothesis 2.
The outcome shows that HR rehearses leave a critical impact on apparent authoritative help (p=0.000<0.10). Aziri(2008) also found a relationship between HR practices and perceived organizational support. The result shows that HR practices have significant and positive effects on perceived organizational support. The perceived organizational support has a huge impact on organizational duty (p=0.000<0.10). The finding of this relationship is determined by the past writing (Donald, 2016). There is a link between POS and worker job satisfaction. The outcomes additionally demonstrate a positive connection between organizational support and organizational commitment. This additionally demonstrates as employees observe enough help from their supervisor, they become greater responsibility to the organization. The perceived organizational support as a mediator has a significant link between HR practices and organizational commitment (p=0.000<0.10).

The Limitation of the Study
One of the study's main limitations was that the small sample size was opted. Larger sample size can accurately convey the view of the employees.

School of Commerce and Accountancy
Volume 1 Issue 2, Fall 2021 The review was cross-sectional because of restricted assets and time. The information was gathered at one point on schedule, and it restricts the capacity to draw inductions from the information. In future, longitudinal review ought to be used to more readily assess the factors of the review and perceived organizational support can be taken as the moderator to analyze the impact of workers HR insights on the design of hierarchical responsibility.

Conclusion
The research findings show that there is a strong direct impact of employees HR perceptions on organizational commitment. In addition, job satisfaction and perceived organizational support intervene in the link between employees' HR perceptions and executive commitment. It endorsed how employee decisions are influenced by HR perceptions relating to organizational commitment tremendously and how job satisfaction can give rise to a positive or adverse consequence in the employees' minds.