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

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.

Keywords

• regulations
• organizational commitment
• environmental accounting
• employee performance