Abstract
This study aims to analyze the effect of incentives and work environment on employee performance at PT Rafi Transindo Utama Semarang, both partially and simultaneously. This research employed a quantitative method with a saturated sampling technique involving 80 respondents. Data were collected through questionnaires and analyzed using IBM SPSS with multiple linear regression, t-test, F-test, and coefficient of determination. The results show that incentives do not significantly affect employee performance partially, with a significance value of 0.449 > 0.05. Similarly, the work environment does not significantly affect employee performance, with a significance value of 0.291 > 0.05. However, simultaneously, incentives and work environment significantly affect employee performance, with a significance value of 0.002 < 0.05. The Adjusted R Square value of 0.307 indicates that incentives and work environment explain 30.7% of the variation in employee performance. Meanwhile, the remaining 69.3% is influenced by other factors outside the variables examined in this study. These findings indicate that although incentives and work environment do not individually affect employee performance significantly, their combined contribution remains significant.