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Pengaruh Reward Dan Punishment Terhadap Kinerja Karyawan PT. Multi Garmenjaya Lestari, Sari; Murdani, Denny
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Oktober: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i3.1453

Abstract

The application of Reward and Punishment in the company must be given correctly, it can affect employee performance. The purpose of this study is to see how the Effect of Reward and Punishment on Employee Performance of PT. Multi Garmenjaya. This type of research uses quantitative methods, with distributing questionnaires as many as 93 respondents selected as the population of the study through simple random sampling and producing 93 replies respondents. The results of research ii, namely in thet test, Reward has a tcount value of 5.969 and a ttable value of 1.986 with a Sig value. 0.001 < 0.05 means that Reward has a partial effect on employee performance.Punishment variable has a tcount value of 3.030 and a ttable value of 1.986 with a Sig value. 0.003 <0.05 means that punishment has a partial effect on employee performance. Based on the F test, the Fcount value of 21.440 is greater than the ftabel of 3.10. Because the value of Fhitung > Ftabel (21.440 > 3.10) then H0 is rejected and H3 is accepted, H3 is accepted. This means that the Reward and Punishment variables affect employee performance simultaneously with the coefficient of determination. 0,308 %.
President Commissioner Attributes and Climate Change Disclosure: Evidence from Indonesian Banking Companies Susilowati, Nurdian; Mahmud, Amir; Santoso, Arif; Sari, Puji Novita; Lestari, Sari
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.7836

Abstract

In recent years, there has been an increased demand for information regarding companies’ risk management efforts and opportunities related to climate change. The lack of concrete evidence about companies’ efforts to address the impacts of climate change highlights the importance of climate change disclosure. The purpose of this study is to examine the influence of the attributes of the president commissioners (gender, age, and nationality) on climate change disclosure. Method: The study focuses on listed entities within the banking sector from 2020 to 2022 using a quantitative research methodology. The purposive sampling technique was used to gather a sample size of 129 observations. The data was analyzed using Stata 16. Findings: The results indicate that companies with female president commissioners tend to disclose less about climate change, while age and foreign nationality positively impact disclosure. These findings align with the upper-echelon theory and have significant practical implications. They underscore the need for policymakers to consider the president commissioner’s characteristics when developing strategies to promote climate change disclosure, given the growing importance of sustainability concerns. The robustness checks on the regression results consistently support these findings. Novelty: The president commissioner plays a crucial role in determining the success of climate change disclosure. Previous studies have analyzed commissioners’ educational backgrounds, while other crucial traits for supporting climate change disclosure, such as gender, age, and nationality, still lack empirical evidence. Additionally, there is still little attention given to the banking industry.