Superior business performance could be achieved through the supports of learning oriented managers that should be build by corporate entrepreneurship and market orientation. If both of them could be implemented optimally, then learning oriented manager would be developed so that they could play their roles well and in turn would create impacts on business performances. This research is aimed at analyzing and better understanding the roles of corporate entrepreneurship and market orientation in developing market oriented managers on business performances.This research used descriptive and explanatory survey method and to test the hypotheses it used multivariate statistics under Structural Equation Model (SEM). To process data, we used LISREL 8,70 (Linear Structural Relationship).Results suggested that corporate entrepreneurship and market orientation exert positive impacts on the development of learning oriented managers’, with market orientation plays the most important role. This means that if corporate entrepreneurship could be implemented optimally, then high quality learning oriented managers could be developed. Second hypothesis testing result showed that corporate entrepreneurship and market orientation exert positive impacts on business performances, suggesting that high quality corporate entrepreneurship and market orientation lead to superior business performances. Third hypothesis testing showed positive impacts of learning oriented manager on business performance., suggesting that high quality learning oriented manager lead to superior business performance.
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