COUNT: Journal of Accounting, Business and Management
Vol. 3 No. 4 (2026): COUNT: Journal of Accounting, Business and Management

ANALYSIS OF WORK ENVIRONMENT, ORGANIZATIONAL CULTURE, AND TRAINING ON EMPLOYEE PERFORMANCE THROUGH JOB SATISFACTION AT PT MULTI UTAMA RISETINDO

Muhammad Hifny (Program Studi Magister Manajemen Program Pascasarjana, Universitas Pamulang)
Agustina Mogi (Program Studi Magister Manajemen Program Pascasarjana, Universitas Pamulang)
Rian Sri Rahayu (Program Studi Magister Manajemen Program Pascasarjana, Universitas Pamulang)



Article Info

Publish Date
24 Sep 2026

Abstract

Work environment, organizational culture, and training are widely cited as drivers of employee performance, yet the pathway through which job satisfaction carries these effects remains unsettled. This study examines that pathway at PT Multi Utama Risetindo, testing whether work environment, organizational culture, also training shape both job satisfaction and employee performance, and whether job satisfaction in turn translates into performance outcomes. Data were drawn from 192 employees, sampled via simple random sampling from a population of 370 using the Slovin formula, and obtained through a Likert-scale questionnaire. PLS-SEM, run in SmartPLS version 4.1.1.8, provided the analytical framework. The findings show that work environment, organizational culture, also with training each exert a positive together with significant influence on both job satisfaction and employee performance. Job satisfaction, however, does not significantly predict employee performance on its own. Bootstrapped tests of specific indirect effects reinforce this pattern: job satisfaction fails to mediate any of the three relationships, with indirect-effect coefficients of 0.044 (t = 0.596; p = 0.551) for work environment, 0.039 (t = 0.591; p = 0.555) for organizational culture, and 0.037 (t = 0.600; p = 0.548) for training. The model explains job satisfaction strongly (R² = 0.809) and employee performance to a moderate degree (R² = 0.516). Taken collectively, these findings indicate that work environment, organizational culture, and training influence employee performance through direct channels rather than through job satisfaction, which does not serve  as a significant mediating variable in this setting.

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Journal Info

Abbrev

count

Publisher

Subject

Economics, Econometrics & Finance

Description

Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking ...