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

Authors

Veranda Aga Refmasari STIE Al Madani
R A Supriyono FEB Universitas Gadjah Mada

DOI:

https://doi.org/10.14414/jebav.v22i2.1694

Keywords:

Balanced scorecard, Firm performance, Information Openness and Communication

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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