摘要：AbstractCompetition forces businesses to improve the quality of their employees as the intellectual resources which then can led to the achievement of financial performance. Improved financial performance is the result of an ongoing process that involves all stakeholders in a business organization, especially leaders and employees. This study was conducted in 33 manufacturing companies and 34 non-manufacturing company in Surabaya, as the second biggest city in Indonesia. By using partial least square statistic, this study found that employee satisfaction and employee performance are able to positively intervene in the relationship of the learning organization to financial performance.
