Non-Financial Performance and Cognitive Factors on The Performance

R Rapina, R Ridwan, Yenni Carolina


Improved customer service can improve a bank's reputation. Bank reputation is not only determined by financial health but also by non-financial performance factors. This research measures how non-financial performance influences bank performance. The approach used is quantitative, with primary data acquired through the distribution of questionnaires to research participants and augmented by interview processes. The data is analyzed using Partial Least Squares. This study states that there is an effect of non-financial performance on banking performance. Organizations use Nonfinancial Performance Measures (NPM) measurement as an approach to establish goals and relate them to the vision and strategy of the organization. The variables that mediate the relationship between non-financial performance and banking performance are interpersonal trust and psychological empowerment which are found to have a significant direct effect on banking performance. The implications of this research are aimed at the banking industry to be able to maintain its performance by paying attention to factors of non-financial size. The implementation of non-financial performance measurement enables banks to gain a more comprehensive understanding of the factors contributing to the long-term success of the company. Additionally, this measurement assists banks in taking necessary actions to achieve their goals and maintain a competitive position in the market. The difference between this study and other studies is that it measures banking performance from the non-financial side by mediating cognitive mechanisms, namely psychological empowerment and interpersonal trust in banking performance in Indonesia.


Accounting, Accounting management, Non financial performance.

Full Text:



Akramunnas, A., & Kara, M. (2019). Pengukuran kinerja perbankan dengan metode CAMEL. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan, Dan Perbankan Syariah, 3(1), 56-69.

Basri, Y. M. (2015). Pengukuran kinerja non finansial dalam meningkatkan kinerja finansial: study literatur. Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 3(2), 114-126.

Chandra, R. (2016). Analisis kinerja keuangan PT Bank Syariah Mandiri Dan PT Bank Mandiri Tbk dengan menggunakan metode CAMEL. Jurnal Berkala Ilmiah Efisiensi, 16(2).

Jena, L. K., Bhattacharyya, P., and Pradhan, S. (2019). Am I empowered through meaningful work? The moderating role of perceived flexibility in connecting meaningful work and psychological empowerment. IIMB Management Review, 31(3), 298-308.

Karim, D. N., Majid, A. H. A., Omar, K., and Aburumman, O. J. (2021). The mediating effect of interpersonal distrust on the relationship between perceived organizational politics and workplace ostracism in higher education institutions. Heliyon, 7(6).

Kurniawan, K., Widodo, S., and Bachri, S. (2021). Pengaruh pemberdayaan psikologi dan kecerdasan emosional terhadap sikap karier pegawai Bank Mandiri Bengkulu. Student Journal of Business and Management, 4(1), 1-19.

Isfani, Y., Sari, R. N., & Al Azhar, L. (2017). Pengaruh partisipasi penetapan tujuan terhadap goal commitment dengan procedural fairness dan interpersonal trust sebagai variabel pemediasi. Jurnal Manajemen, 21(2), 157-178.

Lestari, P. (2020). Analisis komparatif kinerja keuangan perbankan syariah di Indonesia dan Malaysia dengan pendekatan metode CAMEL periode 2014-2018. Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 5(2).

Li, F., Lu, H., Hou, M., Cui, K., and Darbandi, M. (2021). Customer satisfaction with bank services: The role of cloud services, security, e-learning, and service quality. Technology in Society, 64.

Malik, M., Sarwar, S., and Orr, S. (2021). Agile practices and performance: Examining the role of psychological empowerment. International Journal of Project Management, 39(1), 10-20.

Merentek, K. C. C. (2013). Analisis kinerja keuangan antara Bank Negara Indonesia (BNI) dan bank mandiri menggunakan metode CAMEL. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3).

Mitsakis, F.V. (2017). Employees’ perspectives on strategic human resource development before and after the global financial crisis: evidence from the Greek banking sector. International Journal of Training and Development, 21(4), 285-303.

Muduli, A., and Pandya, G. (2018). Psychological empowerment and workforce agility. Psychological Studies, 63, 276 -285.

Muhari, S., and Hosen, M.N. (2014). Tingkat efisiensi BPRS di Indonesia: perbandingan metode SFA, DEA dan hubungannya dengan CAMEL. Jurnal Keuangan dan Perbankan, 18(2), 307–328.

Nugraheni, P. P. A. (2018). Penerapan corporate governance dengan mengunakan balanced scorecard pada Bank Mandiri Jember. Bisma (Junal Bisnis an Manajemen), 11(3), 378–389.

Novianty, I., and Setiawan, S. (2023). Factors affecting the measurement of intermediation margin in islamic banks in Indonesia. Jurnal ASET (Akuntansi Riset), 15(1), 063-072.

Nuvitasari, A. (2019). Pengaruh Pemberdayaan Struktural terhadap Perilaku Berorientasi Pelanggan dengan Pemberdayaan Psikologis Sebagai Mediator. Jurnal Fenomena, 28(1), 1–9.

Payne, G. T., and Petrenko, O. V. (2019). Agency theory in business and management research. In Oxford Research Encyclopedia of Business and Management.

Pryangan, W. Payamta. (2020). Pengaruh Rasio CAMEL Terhadap Potensi Financial Distress. Jurnal ASET (Akuntansi Riset), 12(2), 332-345.

Putri, F. O. (2020, October). Pengaruh insentif dan ukuran kinerja non finansial terhadap kinerja manajerial perguruan tinggi. In UMMagelang Conference Series (pp. 104-120).

Rahman, M.H., Mutsuddi, P., Roy, S.K., Amin, M.A., and Jannat, F. (2020). Performance Efficiency Evaluation of Formation and Communication Technology (ICT) Application in Human Resource Management during COVID-19 Pandemic: A Study on Banking Industry of Bangladesh. South Asian Journal of Social Studies and Economics, 8(4), 45-56.

Rahmat, R. (2020). Analisis financial distress menggunakan model altman z-score, springate zmijewski, grover dan penilaian kesehatan bank metode Camel. Jurnal ASET (Akuntansi Riset), 12(1), 1-16.

Sartika, D. (2017). Analisa pengaruh sistem pengukuran kinerja terhadap kinerja manajerial melalui kejelasan peran dan pemberdayaan psikologis sebagai variabel moderating’. Jurnal Akuntansi dan Keuangan, 8(2), 1–15.

Siraju, R., Soleman, R., and Suwito, S. (2021). Pengukuran kinerja berbasis balanced scorecard (BSC) pada perbankan syariah (Studi kasus pada PT Bank BNI Syariah Cabang Ternate sebelum merger). PARADOKS: Jurnal Ilmu Ekonomi, 4(4), 899-906.

Takaheghesang, H., Lengkong, V.P.K., and Sendow, G.M. (2016). Analisis pengaruh kepuasan kerja, komitmen kerja, pemberdayaan psikologis dan kepemimpinan transformasional terhadap organizational citizenship behavior (OCB) pada karyawan PT Jasa Raharja (Persero) Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(4), 903-1024.

Tzavlopoulos, Ι., Gotzamani, K., Andronikidis, A., and Vassiliadis, C. (2019). Determining the impact of e-commerce quality on customers’ perceived risk, satisfaction, value, and loyalty. International Journal of Quality and Service Sciences, 11(4), 576-587.

Yuan, H., Long, Q., Huang, G., Huang, L., and Luo, S. (2022). Different roles of interpersonal trust and institutional trust in COVID-19 pandemic control. Social Science & Medicine, 293, 114677.



  • There are currently no refbacks.

Creative Commons License

Jurnal ASET (Akuntansi Riset) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

View My Stats Visitor