“…Song et al (2014) state that the theoretical foundation of the relationship between the learning organization and employee behavioral outcomes was addressed in the literature, but a few established studies have been conducted in the organizational development field. Moreover, researches conducted partial relationship between learning organization and employee engagement (Yeo, 2002;Heraty, 2004;Mancey & Schneider, 2008;Christian et al, 2011;Hatane, 2015;Malik & Gang, 2017;Hussain & Ishak, 2017;Malik, 2017;Islam & Tariq, 2017), learning organization and financial performance (Skerritt, 1995;Marsick & Watkins, 2003;Phillips, 2003;Dirani, 2006;Weldy, 2009;Abrahamson, 2010;Antonsen et al, 2010;Huang, 2011;Dahanayake & Gamlath, 2013;Atiku,2014;Ziemak, 2015;Leufven et al, 2015;Katou, 2016;Hussein et al, 2016;Srivastava et al, 2016, Kim et al, 2016, and employee engagement and financial performance (Harter et al,2002;Ellinger et al, 2002;Xanthopoulow, 2009;Cooke, 2010;Rich et al, 2010;Christian et al, 2011;Berg, 2013;Anitha J, 2014;Singh, 2016;Kazimoto, 2016;Iddagoda, 2017;Marzuki, 2017;Smith & Bititci, 2017;Valdivia et al, 2018). Employee engagement rarely conducted comprehensively on measurement in mediating effect to explain performance improvement in the learning organization culture and financial performan...…”