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The aim of the study is to investigate the extent to which reliance on multiple performances measures (RMPM) leverages employee productivity. Assuming that this relationship exists when an employee has a high level of loyalty, we survey nurses and doctors in several healthcare organisations in Bandar Lampung. Eighty-two returned surveys yielded usable datasets from 76 respondents. Analysing data with SPSS 19.0, we found that RMPM can leverage employee productivity through employee loyalty, but we found no direct effect of RMPM on employee productivity. This study enriches research on management accounting and on employee behaviour in the service sector, in particular in health care organizations. Abstrak: Tujuan dari penelitian ini adalah untuk meneliti sejauh mana reliance on multiple performances measures (RMPM) dapat meningkatkan produktifitas karyawan. Penulis berasumsi bahwa hubungan ini terjadi ketika seorang karyawan memiliki tingkat loyalitas kerja yang tinggi loyalitas. Dalam penelitian ini penulis melakukan studi survey terhadap perawat dan dokter di beberapa organisasi kesehatan (rumah sakit) di Bandar Lampung. Berdasarkan dari 82 survei yang kembali, 76 responden yang dapat diolah. Analisis data dengan menggunakan software SPSS 19,0, kami menemukan bahwa RMPM dapat memanfaatkan produktivitas karyawan melalui loyalitas karyawan, tapi kami tidak menemukan efek langsung dari RMPM pada produktivitas karyawan. Penelitian ini memberikan kontribusi atas pengayaan penelitian tentang akuntansi manajemen dan perilaku karyawan di sektor jasa, khususnya pada industri kesehatan.

The aims of present study are to investigate the linear and inverted U-shaped relationship between capital structure and firm performance in the emerging market. Present study also examines the impact of financial crisis towards the relationship between capital structure and firm performance. The sample of this research is from all non-financial public listed companies in Malaysia from 2005 to 2016. This study utilized different methods such as generalized method of moment's methodology to eliminate invisible heterogeneity and endogeneity problems respectively. The results disclosed a reverse relationship between capital structure and firm's performance in Malaysian companies as emerging market and also confirm the existence of an inverted U-shaped relation between them. Additionally, the outcome of this study displays global financial crisis from 2007 to 2009 had a significant effect on the relationship between capital structure and firm performance in Malaysia as emerging market. Implications and recommendation for future research are discussed at the end of this paper.

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