Abdul Latief, 2011, Analysis of The Influence of Communication, Organizational Commitment, and Incentive to The Employee Performance at Kantor Pusat PT Perkebunan Nusantara I (Persero) Langsa, under the guidance of Prof. Dr. Rismayani, SE, MS. (chairman), Drs. M. Lian Dalimunthe, M.Ec., Ak. (member).The employee performance is a major factor for the organization in achieving its organizational goals. A lot of factors influence employee performance, in this research the factors analysed are communications, organizational commitment and incentives. The problem formulation in this research is how far the influence of communications, organizational commitment and incentives to employee performance at Kantor Pusat PT Perkebunan Nusantara I (Persero) Langsa and the kind factors influencing the organizational commitment at Kantor Pusat PTP Nusantara I (Persero) Langsa.The theory applied are Human Resource Management theory, which is related to employee performance, communication, organizational commitment and incentive.The method used in this study is a survey approach, the type of research is quantitative descriptive, and the characteristic of research is explanatory research. The sample of this research consists of 72 persons. The methods of collecting data are interviews, distribution of questionnaires, and documentary studies. Research result on the first hypothesis indicates that the simultaneous communications, organizational commitment and incentives are very significant influences on the performance of employees at Kantor Pusat PTP Nusantara I (Persero) Langsa. Partially the most dominant factor is incentive. This means that more incentive variables play a role in determining the performance of employees at Kantor Pusat PTP Nusantara I (Persero) Langsa compared with variable communications, and organizational commitment. While the second hypothesis of the research results shows that the simultaneous job characteristics, career opportunity in the company, and the company support are very strong/profound influences on the organizational commitment at Kantor Pusat PTP Nusantara I (Persero) Langsa. Partially the most dominant factor is the company support. This means that more the company support variables play a role in determining the organizational commitment at Kantor Pusat PTP Nusantara I (Persero) Langsa compared with variable job characteristics, and career opportunity in the company.The conclusion of this study are: 1) Simultaneously, communications, organizational commitment and incentives are major influences on the performance of employees at Kantor Pusat PTP Nusantara I (Persero) Langsa, and and partially the most dominant factor is incentive; 2) In the second hypothesis, Simultaneously, job characteristics, career opportunity in the company, and the company support are very influential on the performance of employees at Kantor Pusat PTP Nusantara I (Persero) Langsa, and and partially the most dominant factor is the company support.