Journal of Economics, Business, & Accountancy Ventura
Vol. 22 No. 2 (2019): August - November 2019

The effect of non-financial performance on financial performance moderated by information disclosure

Refmasari, Veranda Aga (Unknown)
Supriyono, R A (Unknown)



Article Info

Publish Date
14 Oct 2019

Abstract

This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. Balance scorecard was used to measure performance values in a comprehensive, coherent, measurable, and balanced. The research result showed that non-financial performance measures consisting of consumer, learning and growth perspectives affected financial performance, but internal business process did not affect financial performance. With cause-effect, learning and growth affect internal bussines process, and the internal business process affects customers Information openess does not has efffect of non-financial performance relationship towards financial performance. This research suggests that companies need to increase customer satisfaction and employee-based and strategic alignment growth to improve the company's financial performance.

Copyrights © 2019






Journal Info

Abbrev

jebav

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Economics, Business and Accountancy (JEBAV) addresses economics, business, banking, management and accounting issues that are new developments in business excellence and best practices, and methodologies to determine these in manufacturing and financial service organisations. It considers ...