PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA DALAM PERSPEKTIF BALANCED SCORECARD - Dwija Putri, I Gusti Ayu Made Asri (Jurnal Akuntansi Multiparadigma, 2012)
Abstract: The Effect of Organizational Culture on Performance in the Balanced Scorecard Perspective. This research is purposed to gain empirical evidence that process, employee and pragmatic oriented organizational culture have effect on performance perspectives of Balanced Scorecard (BSC). Research population were cooperations in the Denpasar Bali area. Primary data collected through questionnaires were easured in likert scale. Research finding indicated that process-oriented culture affected BSC performance inÂ  financial, consumer, internal business process dan learning and growth perspectives. Employee-oriented culture affects consumers perspective only; while pragmatic-oriented culture affects BSC performance in the perspectives of financial, consumer, internal business process.Abstrak: Pengaruh Budaya Organisasi terhadap Kinerja dalam Perspektif Balanced Scorecard. Penelitian ini bertujuan mendapatkan bukti empiris bahwa budaya organisasi orientasi proses, employee, dan pragmatis berpengaruh terhadap kinerja perspektif Balanced Scorecard (BSC). Populasi penelitian adalah koperasi serba usaha (KSU) yang berada di wilayah Denpasar Bali. Jenis data adalah data primer yang dikumpulkan dengan cara menyebarkan kuesioner yang diukur dengan skala likert. Hasil penelitian menunjukkan bahwa budaya orientasi proses berpengaruh terhadap kinerja BSC dalam perspektif financial, consumer, internal business process dan learning and growth; budaya orientasi employee berpengaruh hanya terhadap kinerja kinerja BSC dalam perspektif consumer; serta budaya orientasi pragmatis berpengaruh terhadap kinerja kinerja BSC dalam perspektif financial, consumer, dan internal business process.