The purposes of this study are to measure and analyze the direct influences of commitment, competency, and work culture on organizational citizenship behaviour (OCB) and employee performance. It also attempts to measure and analyze the indirect effects of commitment, competency, and work culture on employee performance through OCB. This study was conducted at the Financial Management Agency, Aceh Province, Indonesia. Of 231 employees at the agency, 192 of them were selected as the sample of the study using a purposive sampling technique. Based on the Structural Equation Modeling (SEM) approach, the study documented that organizational commitment, employee competence, and work culture have a positive and significant effect on employees’ OCB. Organizational commitment, competence, and work culture are also found to have a positive and significant effect on employee performance. Finally, the study found an indirect influence of organizational commitment, competence, and work culture on the performance of the employees through OCB. These findings suggested that to promote the employees’ performance the focus should be given on improving OCB based on improving employees’ commitment, competency, and the organizational working culture.