Journal of Governance, Taxation, and Auditing
Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)

The Influence of Occupational Health and Safety (OHS), Compensation, and the Work Environment on Employee Performance at CV. Bali Treasures Gianyar

Ni Putu Ayu Tika Kurniawati (Universitas Warmadewa)
Ni Ketut Ari Krisna Dewi (Universitas Warmadewa, Indonesia)



Article Info

Publish Date
30 Apr 2026

Abstract

This study was conducted based on a research gap identified in previous studies and differing perspectives regarding the impact of occupational health and safety (OHS), compensation, and the work environment on employee performance. Additionally, a research problem was identified wherein revenue realization had failed to meet the targets established by the company. This study aims to examine and analyze the influence of occupational health and safety (OHS), compensation, and the work environment on employee performance. The study was conducted at CV. Bali Treasures with a sample of 70 respondents selected using a saturated sampling method. All data obtained from the distributed questionnaires were deemed valid and subsequently analyzed using multiple linear regression and hypothesis testing (t-test and F-test). The results indicate that (1) Occupational health and safety (OHS), compensation, and the work environment have a positive and significant effect on employee performance at CV. Bali Treasures; (2) Occupational health and safety (OHS) has a positive and significant effect on employee performance at CV. Bali Treasures, meaning that improvements in OHS lead to enhanced employee performance; (3) Compensation has a positive and significant effect on employee performance at CV. Bali Treasures, meaning that increased compensation leads to enhanced employee performance; and (4) The work environment has a positive and significant effect on employee performance at CV. Bali Treasures, meaning that a more conducive work environment leads to enhanced employee performance.

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Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...