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Abstract
This study aims to see the impact of learning orientation on the performance of companies in financial and non-financial, and see the role of non-financial performance as a mediating variable. 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 the Province of Yogyakarta (DIY). The number of samples studied is as many as 113 respondents consisting of five districts / cities in DIY. The results of this study indicate that the orientation of learning has a positive and significant impact on financial performance and non-financial companies. In addition, this study also gives results that non-financial performance mediates some of the relationship between learning orientation to financial performance.Keywords: learning orientation, financial performance, non-financial performance, SMEs.
Highlights
1.1 Background The complexity and high turbulence of today requires every company to have the right strategy, to face competitive competition. (Palmer and Hardy, 2000) say that learning activities are one of the important strategic aspects to face competitive competition in order to achieve the company's competitive advantage
Previous research related to the influence of learning orientation and corporate performance focuses more on general business performance without sharing financial and nonfinancial performance
The impact of learning orientation on financial performance The learning orientation as described in the above background is a predictor of company performance
Summary
1.1 Background The complexity and high turbulence of today requires every company to have the right strategy, to face competitive competition. (Palmer and Hardy, 2000) say that learning activities are one of the important strategic aspects to face competitive competition in order to achieve the company's competitive advantage. Learning itself has a definition that is an important process whereby individuals within the organization are able to gain new knowledge and can improve behaviors and actions taken to a better direction, as Stata says:. Learning orientation is a strategic aspect in which individuals within a company have a level of commitment to learn, share vision and use open thinking within the organization (Nybakk, 2012; Bature and Hin, 2017). When the individual has three instructional orientation indicators: commitment to learning, shared vision and open-ended attitudes are expected to be their driving force in improving and modifying their behavior in a better direction as Stata (1989) argues and supporting in the creation and use of knowledge Zhou et al, (2015) which will serve as a driver for improving the company's performance
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