Pengaruh Variabel Insentif terhadap Terjadinya Hubungan Sebab-Akibat dalam Balanced Scorecard: Studi pada Perusahaan Manufaktur di Jakarta  

Oleh:

Faliany, Lim Jade

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 9 no. 1 (Jan. 2009), page 80-95.
Topik: Balance Scorecard; Employee Productivity; Incentive; Internal Business Process; Customer Satisfaction; Financial Performance
Fulltext: text ocr - Faliany, Jade.pdf (12.67MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This research aimed at getting the empirical evidence about the role of incentive variable as one of the variables that has to be included in the causal relationships among the four perspectives of balance scorecard (BSC), namely learning and growth, internal business process, customer, and financial perspectives. Date were accumulated from 61 manufacturing companies in which the central offices are located in Jakarta. The data acquisition is carried out by interviewing and sending questionnaires via post. The data are analyzed by component based Structural Equation Modeling (SEM) with Partial Least Square (PLS) program. The findings showed that there was causal relationships among incentive and employee productivity; incentive and internal business process; employee productivity and internal business process; internal business process and customer satisfaction; customer satisfaction and financial performance. Finally, this research showed that incentive variable played a role in employee productivity improvement which affected company's internal business process improvement.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali