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The Relationship between Non-Financial Performance and Financial Performance Using Balance Scorecard Framework: A Research in Cafes and Restaurants Sectors

Devie, and Tarigan, Josua and Widjaja, Deborah Christine (2012) The Relationship between Non-Financial Performance and Financial Performance Using Balance Scorecard Framework: A Research in Cafes and Restaurants Sectors. International Journal of Innovation, Management and Technology, 3 (5 ). pp. 614-618. ISSN 2010-0248

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    Abstract

    This research conducted a study on non-financial performance relationship with a financial performance. The framework used is the Balanced Scorecard. Non-financial performance is represented by employee satisfaction, service quality and customer satisfaction, while financial performance is represented by the profitability. In this research, the data collection is done by distributing questionnaires to 794 employees and customers in 55 restaurants and cafés in Surabaya-Indonesia which adopt the table service concept. The Partial Least Square for Multivariate Analysis is employed for processing the data. The result of this research is useful to be able to explore more deeply the relationship between each of the non-financial and the financial performance

    Item Type: Article
    Uncontrolled Keywords: Employee satisfaction, Profitability, Partial Least Square
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Faculty of Economic > Accounting Department
    Depositing User: Admin
    Date Deposited: 20 Jun 2013 19:14
    Last Modified: 20 Jun 2013 19:14
    URI: http://repository.petra.ac.id/id/eprint/16041

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