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.

Keywords

• balanced scorecard
• performance measurement
• managerial