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Maria Kumalasari
Universitas Pembangunan Nasional "Veteran" Jawa Timur
Economics, Econometrics & Finance Social Sciences

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Perbedaan Pengetahuan Balance Scorecard, Motivasi, dan Kompensasi Kinerja dalam Penerapan Keberhasilan Balance Scorecard (Studi pada Sekolah Singapore National Academy) Maria Kumalasari; Dwi Suhartini
Journal of Economics, Business, and Government Challenges Vol 1 No 1 (2018): Journal of Economics, Business and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i1.9

Abstract

This research aims to examine the different of balance scorecard’s level ofunderstanding, work motivation and performance compensation toward thesuccess of balanced scorecard’s implementation. The better the derstanding ofbalanced scorecard, motivation and performance compensation are expected to increase the use of performance measures that lead to the success balanced scorecard implementation. The implementation of balanced scorecard success is shown in the use of common and unique performance measures in a balance way. The data collection method used 2x2x2 factorial experimental design, with 48 participants from Singapore National Academy School. Data analysis was performed by two-way ANOVA test. The results show that the level of understanding of the balanced scorecard and performance compensation cause differences in the success of balanced scorecard. Whereas extrinsic and intrinsic motivation do not cause differences in the success of balanced scorecard. Keywords: balanced scorecard, performance measures, level of understanding, extrinsic motivation, intrinsic motivation, compensation
Co-Authors Dwi Suhartini