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Abstrak :
Tujuan penelitian ini melakukan pengujian secara empiris dan menganalisa pengaruh ukuran keuangan dan non keuangan terhadap kinerja manajerial dengan menggunakan role of clarity sebagai intervening variable. Sampel penelitian dipilih menggunakan metode purposive sampling dengan responden pejabat eselon 3 dan 4 di lingkungan Rumah Sakit Umum Daerah di Propinsi Jawa Barat. Sampel terpilih terdiri dari 4 RSUD pada 3 kabupaten/kota di Jawa Barat yaitu Kota Cirebon, Kabupaten Cirebon dan Kabupaten Kuningan. Metode analisis data menggunakan Structural Equation Modeling SEM dengan menggunakan software Lisrell 8.8 Full Version. Model ini digunakan untuk menguji data primer berupa pengolahan kuesioner dengan responden 70 orang. Hasil penelitian menunjukkan bahwa ukuran keuangan dan non keuangan berpengaruh positif terhadap role of clarity dan role of clarity berpengaruh positif terhadap kinerja manajerial. Penelitian ini juga membuktikan role of clarity berperan sebagai intervening variable antara hubungan ukuran keuangan terhadap kinerja manajerial serta hubungan ukuran non keuangan terhadap kinerja manajerial.

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The purpose of this study is to empirically test and analyzes the influence of the financial and non financial measures of managerial performance using role of clarity as intervening variable. The samples were selected using purposive sampling method using the respondence of eselon 3 and 4 officials within the Regional General Hospital in West Java. Selected sample consists of four hospitals in three districts in West Java namely Cirebon and Kuningan. Methods of data analysis using Structural Equation Modeling SEM with software applications Lisrell 8.8 Full Version. This model was used to test the primary data processing in the form of questionnaires with respondents of 70 people. The results of the study proves that financial and nonfinancial measures have positive influence on the role of clarity as well as the role of clarity positive effect on managerial performance. The study also proves that the role of clarity as an intervening variable relationship between the financial to managerial performance and nonfinancial measures to managerial performance.

Abstrak :
Research has called for increased demand of non financial measures (NFM) disclosure. This research examines the association between firm characteristics and the extent of NFM disclosure. Furthermore, we investigate the value relevance of NFM disclosure and its effects to cost of equity and firms performance. The results of this research are: (1) firm strategy (prospector/ defender), regulatory factors, firms' age and foreign ownership are significantly positively associated with the level of NFM disclosure (2) NFM disclosure is a good signal for investors, which is relevant for earning persistency valuation. (3) the level of NFM disclosure is significantly negatively associated with cost of equity ( 4) the level of NFM disclosure is significantly positively associated with .firm performance.

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ABSTRACT
Customer satisfaction has been utilized as one of the new approaches to predict and forecast firm's financial performance. Satisfied and loyal customer tends to increase purchase, enable firms to reduce acquisition cost which translated into higher profitability. This study investigates the relationship between customer satisfaction level to firm's financial indicators such as revenue, total assets turnover, return on asset and operating margin along with all variables and element in a more comprehensive manner. The aggregate analysis is further classified .into the financial sector and non-financial sector from the sample population to see the variation and relationship on resources spend by companies to create customer satisfaction Management of the company will be able to utilize the customer satisfaction index and understand the implication of this index to finn's perfonnance and help them in formulating strategic business decision The results are consistent with preliminary argument that customer satisfaction has a strong positive relationship to firms' performance and can be used as a leading indicator to firms' performance. The result findings will enable top management to wisely allocate resources and focus on the key attributes in a product or service to generate customer satisfaction, help potential investors and readers of this paper to carefully utilize the customer satisfaction index as an indicator prior to selecting an investment options.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan terhadap terhadap total pengungkapan, pengungkapan non financial measures dan pengungkapan financial measures dan untuk mengetahui pengaruh tingkat pengungkapan informasi non financial measures dan financial measures terhadap cost of equity perusahaan publik. Penelitian ini merupakan penelitian empiris yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2014. Variabel bebas dalam penelitian ini adalah ukuran perusahaan, umur perusahaan, persentase kepemilikan publik, tingkat pertumbuhan perusahaan, tingkat utang yang dimiliki perusahaan, dan tingkat profitabilitas perusahaan. Penelitian ini menyimpulkan bahwa karakteristik perusahaan berpengaruh terhadap tingkat pengungkapan secara keseluruhan/total disclosure, non financial measures dan financial measures dan pengungkapan total disclosure, non financial measures dan financial measures memiliki kolerasi negatif terhadap cost of equity

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ABSTRACT
The aims of this study are to determine whether there are significant differences between company characteristic on company total disclosure and whether there are significant differences between non financial measures disclosure and financial measures disclosure on cost of equity. This research is an empirical study and conducted on manufacture companies listed on Indonesia Stock Exchange during the years of 2013-2014. Independent variable of this study are company size, company age, percentage of public ownership, company growth, company leverage, and company profitability. This study concludes that the company characteristic show a significant effect on company total disclosure and company disclosure show a negative coleration on company cost of equity