JAE (Jurnal Akuntansi dan Ekonomi)
Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI

PENGARUH ASPEK PENGUKURAN KINERJA DALAM BALANCED SCORECARD TERHADAP DAYA SAING PERUSAHAAN PDAM KOTA MAKASSAR

Rifkhi Anugrah Husain (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya)
Rahman Pura (Unknown)

Article Info

Publish Date
01 Mar 2021

Abstract

The purpose of this research is examine the effect or measuring the performance of PDAM Makassar City on competitiveness in terms of financial and non-finacial performace using the Balanced Scorecard approach through four perspectives: financial, customer, internal business, and growth and learning. This research uses a quantitative approach and is a type of explanatory research. The sample used in this study was 20 employes and 20 customers of PDAM Makassar City. To test the hypothesis, multiple linear analysis was tested using SPSS version 22.00. The results of this study indicate that there is a significant positive relationship between in the Balanced Scorecard on the competitiveness of PDAM Makassar City.

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Journal Info
JAE (Jurnal Akuntansi dan Ekonomi)
Website

Abbrev

akuntansi

Publisher

Universitas Nusantara PGRI Kediri

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...