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

Veranda Aga Refmasari; R A Supriyono

doi:10.14414/jebav.v22i2.1694

Vol. 22 No. 2 (2019), Articles

Vol. 22 No. 2 (2019)

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

Articles

DOI: 10.14414/jebav.v22i2.1694

Published 14-10-2019

Veranda Aga Refmasari⁺⁻
R A Supriyono⁺⁻

Veranda Aga Refmasari

STIE Al Madani

R A Supriyono

FEB Universitas Gadjah Mada

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Keywords

Balanced scorecard
Firm performance
Information Openness and Communication

How to Cite

Refmasari, V. A., & Supriyono, R. A. (2019). The effect of non-financial performance on financial performance moderated by information disclosure. Journal of Economics, Business, and Accountancy Ventura, 22(2), 248-263. https://doi.org/10.14414/jebav.v22i2.1694

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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.

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

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