The Effect of Balanced Scorecard Measurement of Financial Perspective, Customers, Internal Business Processes, Learning and Growth on Company Performance
DOI:
https://doi.org/10.24090/ijtimaiyya.v4i2.3087Keywords:
balanced scorecard, company perspective, performanceAbstract
The purpose of this study was to determine the effect of partial and simultaneous financial perspectives, customer perspectives, internal business perspectives and growth and learning perspectives on the performance of Parama Indonesia Inc., with a sample of 33 respondents. The data analysis technique uses multiple linear regression analysis. From the partial results, it is known that the financial perspective variable has a tcount of 2.677 greater than t table of 2.048 with a significance value of 0.012 <0.05; this means that the financial perspective has a partial effect on the performance of the Parama Indonesia Inc. The customer perspective variable has a t value of 3.401 greater than t table of 2.048 with a significance value of 0.002 <0.05; this means that the customer's perspective has a partial effect on the performance of the Parama Inc Indonesia Inc. The internal business process perspective variable has a calculated value of 2.461 greater than t table of 2.048 with a significance value of 0.020 <0.05; this means that the perspective of internal business processes has a partial effect on the performance of Parama's Indonesia Inc. The variable perspective of growth and learning has a t value of 2.362 greater than t table of 2.048 with a significance value of 0.025 <0.05; meaning that the growth and learning perspective has a partial effect on the performance of Parama's Indonesia Inc. Simultaneous results obtained Fcount value of 33,957> Ftable (2,71) with a probability of 0,000 (p value <0,05). This means financial perspective, customer perspective, internal business perspective, learning and growth perspective simultaneously affect the performance of Parama's Indonesia Inc.Downloads
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Faishol, A. (2016). The Influence Analysis of Balanced Scorecard Implementation on Increasing Company Performance (Case Study at Lamongan PDAM). Journal of Economics Faculty of Islam Lamongan University.
Fatmanelly. (2010). Performance Analysis of RSUD Dr.Aand WD in 2010 with the Balanced Scorecard Method.
Hanuma, S., K, E. (2011). Balanced Scorecard Analysis as a Measure Tool for Corporate Performance (Case Study at PT Astra Honda Motor). Undergraduate thesis. Diponegoro University.
Hartati.(2012). Performance Measurement of RSUD DR. Moewardi Surakarta by Using the Balanced Scorecard Method.Kaplan, Robert S & David P Norton. 2000. Balanced Scorecard. Erlangga.
Kasnawati. (2011). The Implementation effect of the Balanced Scorecard on Management Performance of PT. Bank Danamon Indonesia TBK Pondok Indah Branch, South Jakarta. Islam Negeri Syarif Hidayatullah University.
Kurniawanto, H. (2013). The Fourth Effect of the Balanced Scorecard Perspective on the Performance of Sagen Swalayan Sragen. Journal of Universitas Kristen Satya Wacana Sragen.
Novella A. (2010). Application of Balanced Scorecard as a Benchmark Performance Measurement of Tugu Rejo General Hospital Semarang.
Nugroho, W. A. (2013). Measurement Analysis of Company Performance with Balance Scorecard concept (Case Study of PT. Wijaya Karya). UIN Syarif Hidayatullah.
Mulyadi.(2009). Integrated System for Managing Personnel Performance Based on the Balanced Scorecard. Yogyakarta: Publishing and Printing Unit of YKPN Management College.
Melvia, A.(2009). Application of the Balanced Scorecard as a Performance Measurement System at PT Pelabuhan Indonesia II (Persero), Tanjung Priok branch.Jurnal of Gunadarma University. Jakarta.
Tunggal, A. W.(2003). Performance Measurement With the Balanced Scorecard. Harvarindo. Jakarta.
Wahyuni, S.(2011). Analysis of the Balanced Scorecard as a tool for measuring performance at PT. Bosowa Semen Maros. Economics Faculty of Hassanudin University.
Widodo, I.(2011). Company Analysis Using the Balanced Scorecard Approach case study at PT Jansen Indonesia Furniture Company. Semarang: Diponorogo University Semarang.
Yunitasari, E. D.(2016). Effect of the Implementation of the Balanced Scorecard
on the Management Performance of Bank Jatim Kediri Syariah Branch .IAIN Tulungagung.
Yuwono, S.(2004). Practical Instructions for Making a Balanced Scorecard. Jakarta: PT. Gramedia Pustaka Utama.
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Published
2019-09-25
How to Cite
Suprihati, S. (2019). The Effect of Balanced Scorecard Measurement of Financial Perspective, Customers, Internal Business Processes, Learning and Growth on Company Performance. Ijtimā Iyya Journal of Muslim Society Research, 4(2), 197–209. https://doi.org/10.24090/ijtimaiyya.v4i2.3087
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Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
