Pengaruh Perspektif Non-Keuangan Balanced Scorecard Terhadap Perspektif Keuangan Perusahaan Dagang Yang Terdaftar Di Bursa Efek Indonesia

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.