Abstract

ABSTRACT
 
 This study aims to determine the effect of partially and simultaneously financial perspective, customer perspective, internal business perspective, growth perspective and learning on the performance of PT Parama.This research uses a quantitative descriptive approach, with a sample of 33 respondents. Primary data were obtained from questionnaires filled out with questionnaires that had previously been tested for validity and reliability. Data analysis techniques using multiple linear regression analysis. The research results partially obtained financial perspective variables partially affect the performance of PT Parama's company, customer perspective variables partially affect PT Parama's corporate performance, internal business process perspective variables partially affect PT Parama's company performance, growth perspective and learning variables influence partial to the company's performance of PT Parama. The results simultaneously obtained financial perspective, customer perspective, internal business perspective, learning perspective and growth simultaneously influence the performance of the company PT Parama
 Keywords:Balanced Scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective, corporate performance

Highlights

  • Informasi finansial dan informasi nonfinansial merupakan gambaran mengenai kinerja perusahaan

  • This study aims to determine the effect of partially and simultaneously financial perspective, customer perspective, internal business perspective and growth and learning perspective on the performance of PT Parama

  • Primary data were obtained from questionnaires filled out with questionnaires that had previously been tested for validity and reliability

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Summary

PENDAHULUAN

Informasi finansial dan informasi nonfinansial merupakan gambaran mengenai kinerja perusahaan. Hasil dari beberapa penelitian yang telah dilakukan membuktikan bahwa metode Kartu Skor Berimbang dipandang cukup komprehensif dalam mengukur kinerja perusahaan. Menurut Yuwono (2003: 8) mengemukakan bahwa Kartu Skor Berimbang merupakan suatu system manajemen; pengukuran dan pengendalian yang secara cepat; tepat dan komprehensif dapat memberikan pemahaman kepada manajer tentang kinerja bisnis. Menurut Mulyadi (2007) mengemukakan bahwa Kartu Skor Berimbang merupakan alat manjemen kontemporer yang didesain untuk meningkatkan kemampuan perusahaan dalam melipatgandakan kinerja keuangan luar biasa secara berkesinambungan (rustainable outstanding financial performance). Kartu Skor Berimbang dalam perspektif ini memungkinkan manajer untuk mengetahui seberapa baik bisnis mereka berjalan dan apakah produk dan atau jasa mereka sesuai dengan spesifikasi pelanggan (Sony Yuwono, et al, 2004:36). Tujuan dalam perspektif pembelajaran dan pertumbuhan merupakan faktor pendorong dihasilkannya kinerja yang istimewa dalam tiga perspektif Kartu Skor Berimbang yang pertama. H5: perspektif keuangan, perspektif pelanggan, perspektif bisnis internal, perspektif pembelajaran dan pertumbuhan berpengaruh secara simultan terhadap kinerja perusahaan PT Parama

METODO PENELITIAN
B Standard eror
KESIMPULAN
UCAPAN TERIMAKASIH
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