Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi

Effect of Job Training, Work Environment, and Work Ability on Employee Performance with Work Motivation Mediation

Endang Siswati (Bhayangkara University Surabaya)
Erwin Christiono (Bhayangkara University Surabaya)
Juliani Pudjowati (Bhayangkara University Surabaya)
Haryono Haryono (Bhayangkara University Surabaya)



Article Info

Publish Date
24 Jun 2026

Abstract

The purpose of this study is to test the hypothesis quantitatively, and the results will be confirmed qualitatively through focus group discussions. A sample of 100 respondents was located at the Attorney General's Office of East Java Province. The analysis used SEM-PLS. The results show that training, ability, and motivation have a significant effect on employee performance, while the work environment has no significant effect. The physical environment is not ideal, but employees still complete their work. Training, environment, and work ability have a significant effect on motivation. Work motivation is a good mediating variable in the relationship between training, environment, and work ability on performance. These results have been confirmed through focus group discussions that show consistency between quantitative data from SmartPLS and qualitative data from FGDs. The authenticity of this study lies in the confirmation of quantitative results with qualitative results (FGDs) that have never been done before.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...