Abstract:
Balanced Scorecard is performance measure which is consist of four perspective,
financial perspective, customer perspective, internal business process perspective,
growth and learning perspective, that used to measure company performance.
The objective of the research is to find out the effect of non-financial perspective,
customer perspective, internal business process perspective, growth and learning
perspective. That specified with revenue growth, employee productivity, salary
ratio toward financial perspective. And also specified witg current ratio, debt
equity ratio, profit margin and return on asset. The data used in this research is
secondary data in financial report of Indonesian trading company. This research
was conducted on 55 trading company whisch are regristered on Indonesian
exchanged, the collecting data technique used sampling pursposive method. The
data analiyzing used linear regretion. This research tested by linier regretion, the
test of f-test. The result of the the research was the effect of non financial
perspective on BSC toward current ratio, debt equity, profit margin and return on
asset.
