EFEKTIVITAS BALANCED SCORECARD DALAM MANINGKATKAN KINERJA MANAJERIAL BADAN USAHA MILIK NEGARA (BUMN)
Abstract: Performance
measurement has been important thing for a company which can drive firm
performance. In progress, performance measurement now has achieved an ideal
model that is not only measure the financial aspect as an individual but also
the customer aspect, internal business process, and learning and growth of
company, known as Balanced Scorecard. Balanced Scorecard (BSC) that is
introduced by Kaplan and Norton (1996) has success to improve performance in
many big companies in United Statea, in various companies. In another country,
empirical evidence shows multi results. While at Indonesia, there are only a
few companies that implemented BSC which limited findings of empirical results.
According to those, this research has done to give empirical evidence of this
topic. Sample of this research is selected by purposive judgement sampling.
This study use 15’s of 70’s BUMN as a sample, so the respond rate is 21%. The
result of the independent sample t-test shows that BUMN managerial performance
that using BSC is better than BUMN managerial performance in traditional
performance measurement. This evidence can be used as preliminary research to
investigate why Balanced Scorecard is not implemented in many companies in
Indonesia.
Penulis: R. Weddie Andriyanto,
Mega Metalia
Kode Jurnal: jpakuntansidd1000226
