The Influence of Implementation of Sustainability Accounting and Management Participation on Employee Performance in the Bina Sejahtera Badung Employee Cooperative

Made Wulan Guna Harta SANJAYANI; Komang Adi Kurniawan  SAPUTRA; Ida Ayu  SURASMI

doi:10.38142/ijesss.v5i1.990

Authors

Made Wulan Guna Harta SANJAYANI Warmadewa University, Indonesia
Komang Adi Kurniawan SAPUTRA Warmadewa University, Indonesia
Ida Ayu SURASMI Warmadewa University, Indonesia

DOI:

https://doi.org/10.38142/ijesss.v5i1.990

Keywords:

Employee Performance, Implementation of Sustainability Accounting, Management Participation

Abstract

The purpose of this research is to determine the effect of implementing sustainability accounting and management participation on employee performance at the Bina Sejahtera Badung Employee Cooperative. The samples in this research were all employees of the Bina Sejahtera Badung Employee Cooperative with a total of 52 samples used in this research. This research uses primary data, data was collected by distributing questionnaires to the entire research sample. Testing research hypotheses using SPSS 26.0 for Windows. The research results show that the implementation of sustainability accounting (X1) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative and sustainability participation (X2) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative. Regression equation in this study are as follows: Y = 2.188 + 0.336 X1 + 0.373 X2. Based on these results, to optimize employee performance, policies and regulations are needed to improve the implementation of sustainability accounting and management participation.

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