Abstract
This study aims to examine whether financial perspectives, customers, internal business processes, as well as perspectives of growth and learning partially or simultaneously affect the performance of PT Salatiga State Electricity Company (PLN). This study uses a quantitative descriptive approach with a population of employees of PT Perusahaan Listrik Negara (PLN) Salatiga. The sampling procedure used in this study is the purposive sampling method. This study uses a sample of 32 employees who fit predetermined criteria. Data in this study were collected by distributing questionnaires. The results of this study indicate that the financial perspective, customers, internal business processes as well as the perspective of growth and learning simultaneously have a significant effect on the performance of PT Salatiga State Electricity Company (PLN) as evidenced by the significance value of F (0.007) F table (2.71). Partially the variables of financial perspective, customer, and internal business process perspective have no significant effect on company performance, while the growth and learning perspective variable has a positive and significant effect on company performance. The adjusted R square determination coefficient is 0.309. This proves that the independent or independent variable is able to influence the dependent or dependent variable by 30.9%, while the remaining 69.1% is influenced by other variables outside this study.
 
 Keywords: balanced scorecard, company performance
Highlights
The company's performance measurement system has traditionally been measured based on financial aspects, because these financial measures are measured (Mulyadi and Setiyawan 2000)
5.1 Financial perspective has no partial effect on the performance of PT Perusahaan Listrik Negara (PLN) Salatiga as evidenced by the value of tcount (- 0.111) 0.05 so that H0 is accepted
The non-impact of financial perspective variables is due to the lack of a strong financial perspective affecting company performance and is influenced by other factors not used in this study, namely EVA and capital structure. 5.2 The customer perspective does not have a partial effect on the performance of PT Perusahaan Listrik Negara (PLN) Salatiga, as evidenced by the value of the year (0.565) 0.05 so that H0 is accepted
Summary
The company's performance measurement system has traditionally been measured based on financial aspects, because these financial measures are measured (Mulyadi and Setiyawan 2000). The weaknesses of the traditional approach include not being oriented to long-term profits, the inability to measure intangible company assets (intangible assets) or human resource assets (intellectual property). These weaknesses can be reduced through the balanced scorecard approach. According to Kaplan and Norton (2000) in Alfian Hakim Nurcahaya (Nurcahaya, 2016) creating a balanced scorecard is a method of performance measurement that can complement a set of financial performance measures with measures of performance boosters (divers) from non-financial aspects This balanced scorecard concept uses non-financial information as a performance measurement tool in addition to corporate financial information so that it does not International Journal of Economics, Business and Accounting Research (IJEBAR)
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