ANALISIS PENGARUH PERSPEKTIF BALANCE SCORE CARD TERHADAP PERILAKU KERJA MANAJER DALAM MENINGKATKAN KINERJA PERUSAHAAN (Studi pada PDAM di Jawa Tengah)

Abstract

Financial performance is still the focus of performance measurement of PDAM conducted by public accountant or by BPKP which always produce good performance appraisal. This phenomenon leads this research to know the impact of BSC perspective on work behavior of PDAM managers of Central Java Province in improving company performance. This research developed a research model involving six research variables, namely financial perspective, customer perspective, internal business process perspective, growth and learning perspective, manager's work behavior and company performance. Measurements of these variables were conducted using indicators that respondents answered PDAM managers' research in Central Java. The results of these measurements become the data base in the data analysis performed with Structural Equation Modeling (SEM) approach. The result of data analysis with SEM shows that the perspective of finance, customer, internal business process and growth and learning proved to be statistically have a significant positive effect on managers behavior. While the company's performance can be statistically explained by manager's work behavior, financial perspective and internal business processes.