Open AccessTHE MEDIATING ROLE OF COMPANY NON-FINANCIAL PERFORMANCE AND RELIGIOSITY AS A MODERATING VARIABLE BETWEEN LEARNING ORIENTATION AND COMPANY FINANCIAL PERFORMANCE
Author(s) -
Vicky F Sanjaya
Publication year - 2020
Publication title -
revenue
Language(s) - English
Resource type - Journals
eISSN - 2829-2944
pISSN - 2715-825X
DOI - 10.24042/revenue.v1i01.5682
Subject(s) - religiosity , finance , business , sample (material) , moderation , marketing , psychology , social psychology , chemistry , chromatography
This study aims to see the mediating role of non-financial performance between learning orientation and financial performance. Furthermore religiosity has a moderating role between learning orientation and non-financial performance. No relevant profit theory and still limited research that saw the company's performance from both sides of the financial and non-financial to be a gap for doing research. The sample in this study is small and medium enterprises (SMEs) domiciled in Indonesia country. Research method using a Partial Least Square (PLS) 3. The results of this study indicate that the orientation of learning has a positive and significant impact on company financial performance and company non-financial companies. Religiosity has a moderating role strengthen the relationship learning orientation and non-financial performance. Furthermore, this study also gives results that company non-financial performance mediates some of the relationship between learning orientation to company financial performance. Keywords : learning orientation, company financial performance, company non-financial performance, religiosity, SMEs.