Jurnal Akuntansi dan Pajak
Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023

PENGARUH PENERAPAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2021)

Marsetya Nabilla Purnama (ITB AAS Indonesia)
Desy Nur Pratiwi (ITB AAS Indonesia)
Darmanto Darmanto (ITB AAS Indonesia)



Article Info

Publish Date
25 Jul 2023

Abstract

This study aims to determine the effect of implementing the balanced scorecard on company performance. The population of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia stock exchange for the period 2019 – 2021. This study used purposive sampling. The samples obtained amounted to 57 samples. This study uses secondary data. Methods of data analysis using descriptive statistical tests and classic assumption tests (normality test, multicollinearity test, heteroscedasticity test, and correlation). To test the hypothesis in this study using multiple linear regression analysis, namely the F test, t test, and test the coefficient of determination (R2). The results of this study are that the financial perspective has a significant effect on company performance. The customer perspective has a significant effect on company performance. From the perspective of internal business processes, it also has a significant effect on company performance. Meanwhile, the learning and growth perspective also has a significant effect on company performance.

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...