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

Abstract

This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. A tool used to measure performance values in a comprehensive, coherent, measurable, and balanced was balanced scorecard (Kaplan and Norton, 1992). This research method was quantitative with survey technique. The research result showed that non-financial performance measures were consumer, learning and growth affect financial performance, but the research result showed that the performance of the internal business process did not affect financial performance. With a cause-effect relationship learning and growth affected the internal business process, and internal business process affected the customers. Information disclosure did not affect non-financial performance relationship towards financial performance. Theoretical implications gave the contribution to the management accounting literature. Practically, given the knowledge for manager related to communicating the strategy which was well formulated to either manager under it. Academically, it was hoped to be able to give insight and knowledge for further research.

Analysing the interactions of sustainability practices and financial performance on business-to-business buying behaviour in Indian manufacturing industry: a graph-theoretic approach

“…by the company during the period is certain; ROE, ROE is the ratio of net income after tax to common stock equity, evaluating the ROR on investment from ordinary shareholders; sales growth for a certain period; ROI or ROR or the ROR on investment, i.e. the amount of return received divided by the amount invested (Refmasari and Supriyono, 2019). A firm's business objective is not only meeting the shareholders' wishes but also securing supply chain partners and society at large.…”

“…Škrinjar et al (2008) found several indicators that explain the measure of financial performance as follows: ROA, ROA is the ratio between net incomes before available tax divided by total assets owned by the company; the amount of profit/profit growth obtained by the company during the period is certain; ROE, ROE is the ratio of net income after tax to common stock equity, evaluating the ROR on investment from ordinary shareholders; sales growth for a certain period; ROI or ROR or the ROR on investment, i.e. the amount of return received divided by the amount invested (Refmasari and Supriyono, 2019).…”