“…For every business, performance has been assessed by fundamentals of the business relating to sales, revenue or earnings (Osman et al, 2016). However, nonfinancial indicators are crucial to consider as well for example, investigating the performance of the business which relates to human resource such as satisfaction, motivation, and absenteeism (Nilsen & Ringholm, 2019). A business needs to value its employees so they can perform efficiently, as well as to sustain their competitive position in the market (Imran et al, 2012).…”