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

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...

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Veröffentlicht in:Journal of Economics, Business & Accountancy Ventura (Online) Business & Accountancy Ventura (Online), 2019-10, Vol.22 (2), p.248-263
Hauptverfasser: Refmasari, Veranda Aga, Supriyono, R A
Format: Artikel
Sprache:eng
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Zusammenfassung: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.
ISSN:2087-3735
2088-785X
DOI:10.14414/jebav.v22i2.1694