Analisa Pengaruh Penggunaan Balanced Scorecard Terhadap Keunggulan Bersaing dan Kinerja Perusahaan

Tifany Armin Lokatili(1*),


(1) 
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk menguji pengaruh penggunaan Balanced Scorecard terhadap keunggulan bersaing dan kinerja perusahaan pada perusahaan-perusahaan yang menggunakan Balanced Scorecard di Surabaya. Sampel yang digunakan dalam penelitian ini adalah 100 manajer perusahaan-perusahaan yang menggunakan Balanced Scorecard di Surabaya. Analisa statistik yang digunakan dalam penelitian ini diuji menggunakan metode diagram path di dalam Partial Least Square (PLS), dengan Balanced Scorecard sebagai variabel independen (bebas), keunggulan bersaing sebagai variabel intervening dan kinerja perusahaan sebagai variabel dependen (terikat). Hasil dari penelitian ini menunjukkan menunjukkan terdapat hubungan positif signifikan antara penggunaan Balanced Scorecard terhadap keunggulan bersaing dan kinerja perusahaan. Ukuran perusahaan yang digunakan pada penelitian ini menggunakan pengukuran non financial, yaitu tingkat spesialisasi kerja, jumlah divisi, struktur organisasi, dan peningkatan prosedur kerja. Di samping itu, hasil penelitian menunjukkan bahwa pengaruh penggunaan Balanced Scorecard tertinggi terhadap kinerja perusahaan.


Keywords


Balanced Scorecard, Keunggulan Bersaing dan Kinerja Perusahaan

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