Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 5 No. 1 (2026): July

THE EFFECT OF LEADERSHIP, WORK ENVIRONMENT AND WORK MOTIVATION ON PRODUCTION PERFORMANCE AT PT. CAHAYA SAMUDERA AGUNG

Wanda Tri Maulia (Universitas Potensi Utama)
Tika Nirmala Sari (Universitas Potensi Utama)



Article Info

Publish Date
25 Oct 2026

Abstract

This study aims to analyze the effect of Leadership, Work Environment, and Work Motivation on Production Performance at PT. Cahaya Samudera Agung, both partially and simultaneously. This study employed a quantitative approach using multiple linear regression analysis. Hypothesis testing was conducted using the t-test and F-test. The results showed that Leadership had a positive and significant effect on Production Performance, with a t-value of 3.390 > the t-table value of 2.012 and a significance value of 0.001 < 0.05. The Work Environment also had a positive and significant effect on Production Performance, with a t-value of 2.399 > the t-table value of 2.012 and a significance value of 0.021 < 0.05. Furthermore, Work Motivation had a positive and significant effect on Production Performance, with a t-value of 2.027 > the t-table value of 2.012 and a significance value of 0.048 < 0.05. Among the three variables, Leadership had the highest t-value of 3.390, indicating the strongest partial effect on Production Performance. Simultaneously, Leadership, Work Environment, and Work Motivation had a positive and significant effect on Production Performance, with an F-value of 11.802 > the F-table value of 2.81 and a significance value of 0.000 < 0.05. Therefore, the better the leadership, work environment, and work motivation implemented within the company, the better the Production Performance achieved.

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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of ...