Julianto, Hery
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The Influence of Career Paths and Incentives on Employee Performance at The Gunung Putri District Office, Bogor Regency Julianto, Hery
Jurnal ATAMA Vol 2 No 1 (2023): Desember
Publisher : Pascasarjana Universitas Primagraha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59605/atama.v2i1.733

Abstract

Human resources, especially in the government sector, are vital for realizing good governance. To realize good governance, it is essential to incentives attention to employee performance. This research aims to analyze employee performance regarding incentives and career paths. The method used in this research is a quantitative method with a PLS-SEM-based causality approach, which is analyzed using the SmartPLS software tool. The sample used in this research was 35 employees. The results of this research answer entirely the proposed hypothesis, where it is partially tested that incentives and career paths can influence employee performance. Career paths also have a positive and significant impact on incentives. Likewise, incentives can mediate between career paths and employee performance positively and significantly.
Analysis of Green Accounting, Corporate Performance, and Carbon Emissions Disclosure with Gender Diversity in the Board of Directors as a Moderating Variable Julianto, Hery; Yunita , Khristina; Fahmi , Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2613

Abstract

This study aims to analyze the influence of green accounting, company performance, and carbon emission disclosure on firm value, with gender diversity on the board of directors as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2023. Employing a quantitative causal-comparative research design, secondary data were collected from annual reports, sustainability reports, and environmental performance rating documents (PROPER). Statistical analyses including descriptive statistics, classical assumption tests, multiple linear regression, and moderated regression analysis were conducted using SPSS 25. The results reveal that green accounting, company performance, and carbon emission disclosure have significant positive effects on firm value. Moreover, gender diversity on the board significantly moderates these relationships, though with varying effects: it weakens the positive impact of green accounting on firm value but strengthens the effects of company performance and carbon emission disclosure. These findings suggest that while environmental accounting practices and corporate performance are critical in enhancing firm value, the role of gender diversity introduces complex dynamics in corporate governance influencing sustainability outcomes.