AUDIT COMMITTEE ATTRIBUTE AND SUSTAINABILITY REPORTING IN LISTED COMPANIES IN NIGERIA

ABSTRACT

This study sought to determine the effect of remuneration on employees performance in hotels in Benin City, Edo State. Specifically, a sample size of one hundred and thirty-four (134) employees from selected hotels in Benin City, Edo State were targeted, however, only one hundred and nineteen (119) of these questionnaires were retrieved and used for the study’s analysis. Descriptive and regression analysis were adopted as the study’s analysis techniques. Specifically, the regression analysis revealed that: there is a significant relationship between salary and wages and employees' performance; performance-based incentives do not significantly impact the performance of employees; benefits significantly affect employees' performance; recognition programs have no significant effect on the performance of employees; and career advancement opportunities do not significantly influence performance of employees. Based on these findings, it was recommended that: it is essential for hotels to ensure competitive and fair compensation; hotels should consider reevaluating the structure and delivery of these incentives; hotels should offer a comprehensive benefits package that addresses various employee needs; and hotels should consider integrating recognition into their overall employee engagement strategy.