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Determinants Implementation of Environmental Accounting and Its Influence on the NTB Government Employee Performance: A Mediation Analysis

Author

Listed:
  • Mulyono, Heri

    (Faculty of Economics and Business, University of Mataram, Indonesia)

  • Diswandi

    (Faculty of Economics and Business, University of Mataram, Indonesia)

  • Hidayati, Siti Aisyah

    (Faculty of Economics and Business, University of Mataram, Indonesia)

Abstract

Employee performance assessment, integral to human resource management, evaluates how well employees perform, offering feedback for growth, aligning goals, identifying training needs, acknowledging achievements, aiding decision-making, and setting expectations. In the NTB (West Nusa Tenggara) Provincial Government in Indonesia, this research shows regulations positively affect employee performance and environmental accounting. Organizational commitment impacts environmental accounting, not performance directly. Implementing environmental accounting enhances employee performance, acting as a mediator among regulations, commitment, and performance. Overall, these findings stress government responsiveness to the community, aligning employees with the organization's mission, and fostering innovation in developmental duties.

Suggested Citation

  • Mulyono, Heri & Diswandi & Hidayati, Siti Aisyah, 2023. "Determinants Implementation of Environmental Accounting and Its Influence on the NTB Government Employee Performance: A Mediation Analysis," Review of Socio-Economic Research and Development Studies, Visayas State University, Visayas Socio-Economic Research and Data Analytics Center (ViSERDAC) and Department of Economics (DOE), College of Management and Economics (CME), vol. 7(2), pages 14-35, December.
    • Handle: RePEc:btb:journl:v:7:y:2023:i:2:p:14-35
    DOI: 10.5281/zenodo.10858906
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