PENGARUH PENGGUNAAN BALANCED SCORECARD TERHADAP KINERJA KEUANGAN DI PERUSAHAAN INDUSTRI MANUFAKTUR
Keywords:
Balanced Scorecard, Kinerja Keuangan Perusahaan, Industri ManufakturAbstract
Tujuan dari penelitian ini adalah untuk mengevaluasi dampak penggunaan Balanced Scorecard. Tentang kinerja bisnis manufaktur Indonesia, pada industri tertentu. dengan metode kuadrat terkecil parsial. Dalam penelitian ini, data terukur yang dikumpulkan dari beberapa organisasi manufaktur melalui kuesioner dianalisis. Temuan tersebut menunjukkan dampak signifikan penerapan Balanced Scorecard dalam meningkatkan kinerja bisnis , terutama jika dilihat melalui sudut pandang pelanggan, keuangan, proses internal, dan teknologi. Hasil menyoroti perlunya orgaisasi manufaktur untuk mengutamakan kebutuhan pelanggan, pengembangan sumber daya manusia, dan inovasi produk agar dapat memperoleh keunggulan kompetitif. Selain itu, penelitian ini menemukan bahwa ukuran perusahaan berperan sebagai faktor moderasi yang signifikan, dimana perusahaan yang lebih besar cenderung mendapatkan manfaat lebih besar dari penerapan Balance Scorecard. Memberikan kontribusi empiris terhadap literatur dengan menekankan pentingnya perspektif pelanggan, proses internal, keuangan, dan teknologi dalam penerapan Balance Scorecard disektor manufaktur. Penelitian ini menyoroti pentingnya mempertimbangkan karakteristik perusahaan, seperti ukuran dalam merancang dan mengimplementasikan sistem manajemen kinerja yang efektif.
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