This study aims to analyze the effect of spiritual leadership and organizational culture on employee performance with organizational commitment as a mediating variable. The object of this research is Koperasi in Denpasar City which have the best performance in four sub-districts. The sample in this study was determined by purposive sampling method. The respondents in this study were all employees of the four selected cooperatives with a total of 63 people. The data collection method is a survey method with a questionnaire. The analysis technique used is inferential analysis with Partial Least Square (PLS). The results showed that spiritual leadership has a positive and significant effect on employee performance and has a positive significant effect on organizational commitment. Organizational culture has no significant effect on employee performance but has a significant effect on organizational commitment. Organizational commitment has a positive and significant effect on employee performance. In the mediation relationship, it was found that organizational commitment as a partial mediation on the effect of spiritual leadership on employee performance but organizational commitment is able to perfectly mediate the effect of organizational culture on employee performance.