International Journal of Contemporary Accounting
Vol. 4 No. 1 (2022): July

PERFORMANCE MEASUREMENT BASED ON BALANCE SCORECARD PERSPECTIVE OF SUSTAINABLE LEADERSHIP, CORPORATE GOVERNANCE AND HUMAN CAPITAL IN BANKING INDUSTRY

Eri Kusnanto (Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa, Jakarta, Indonesia)



Article Info

Publish Date
20 Jul 2022

Abstract

The purpose of this research was to testing the effect sustainable leadership, corporate governance and human capital on the measurement of company performance using the Balanced Scorecard of the banking industry. A sample of banking company employees with a questionnaire was taken and the data was collected using SEM to test the effect of each variable. Sustainable leadership, corporate governance and the impact of human capital on performance measurement is considerable using a balanced scorecard but regarding the effect of test moderation, human capital has no moderating effect on sustainable leadership and corporate governance on performance measurement. The use of samples is still limited from several banking companies. Companies must pay attention to the development of sustainable human resources to increase the value of the company. Also use sustainable leadership components and synergies components in measuring the balance scorecard.

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Journal Info

Abbrev

ijca

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Contemporary Accounting is an international, peer-reviewed, and research published by the Lembaga Penerbit Fakultas Ekonomi dan Bisnis, Universitas Trisakti, or Economics and Business Publishing Institution, Faculty of Economics and Business, Trisakti University. IJCA ...