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文章基本信息

  • 标题:The effect of non-financial performance on financial performance moderated by information disclosure
  • 本地全文:下载
  • 作者:Veranda Aga Refmasari ; Veranda Aga Refmasari ; R. A. Supriyono
  • 期刊名称:Journal of Economics, Business & Accountancy
  • 印刷版ISSN:2087-3735
  • 电子版ISSN:2088-785X
  • 出版年度:2019
  • 卷号:22
  • 期号:2
  • 页码:248-263
  • DOI:10.14414/jebav.v22i2.1694
  • 语种:English
  • 出版社:Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
  • 摘要: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.
  • 其他摘要:Penelitian ini bertujuan untuk menguji pengaruh kinerja nonkeuangan terhadap kinerja keuangan yang dimoderasi oleh keterbukaan informasi. Alat yang digunakan untuk mengukur nilai kinerja secara komprehensif, koheren, terukur, dan seimbang yaitu balance
  • 关键词:Balanced scorecard; Firm performance; Information Openness and Communication
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