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
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Keywords: Balanced Scorecard, Competitiveness

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.

Published
2021-03-01
How to Cite
Husain, R. A., & Pura, R. (2021). PENGARUH ASPEK PENGUKURAN KINERJA DALAM BALANCED SCORECARD TERHADAP DAYA SAING PERUSAHAAN PDAM KOTA MAKASSAR. JAE (JURNAL AKUNTANSI DAN EKONOMI), 6(1), 66-74. https://doi.org/10.29407/jae.v6i1.14204
Section
Volume 6 No 1 Tahun 2021