Jurnal Ekonomi, Manajemen, dan Bisnis
Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis

The Effect of Early Retirement Programs, Employee Competence, and Corporate Culture on Company Performance with Knowledge Sharing as a Moderating Variable

Ignatius Oktafa Ika (Program Studi Pembangunan, Fakultas Ekonomi, STIE Budi Pertiwi, Indonesia)
Novrianus Kofi (Program Studi Pembangunan, Fakultas Ekonomi, STIE Budi Pertiwi, Indonesia)



Article Info

Publish Date
29 Sep 2026

Abstract

This study examines the effects of the early retirement program, employee competence, and organizational culture on company performance, with knowledge sharing as a moderating variable at PT XYZ. The study is grounded in the Resource-Based View (RBV), which emphasizes strategic organizational resources as sources of sustainable competitive advantage. A quantitative approach with an associative research design was employed. Data were collected from 168 employees selected through simple random sampling from a population of 289 employees. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings indicate that the early retirement program, employee competence, and organizational culture have positive and significant effects on company performance. Furthermore, knowledge sharing significantly moderates the relationship between employee competence and company performance, indicating that knowledge-sharing practices strengthen the contribution of employee competencies to organizational performance. However, knowledge sharing does not significantly moderate the relationships between the early retirement program and organizational culture on company performance. The novelty of this study lies in integrating the three antecedent variables into a single model while examining knowledge sharing as a moderating mechanism. Practically, the findings highlight the importance of continuous competency development, knowledge-sharing practices, and a collaborative organizational culture. Companies should also implement systematic knowledge-transfer mechanisms when managing early retirement programs to minimize the loss of critical organizational knowledge and support sustainable company performance.

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Journal Info

Abbrev

emis

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi, Manajemen dan Bisnis is a double-blind peer-reviewed journal published by Lembaga Penelitian dan Pendidikan (LPP) Kalibra. It provides a platform for scholars, researchers, and practitioners to discuss issues in economics, management, and business. The journal publishes original ...