Pengetahuan Balanced Scorecard, Motivasi Ekstrinsik dan Keobjektifan Penggunaan Ukuran-Ukuran Kinerja Balanced Scorecard
ASTUTI, WIDIA (Adv.: Supriyadi, Dr., M.Sc.), Supriyadi, Dr., M.Sc.
Penelitian ini bertujuan menguji perbedaan pengetahuan balanced scorecard, dan motivasi ekstrinsik terhadap keobjektifan penggunaan ukuran-ukuran kinerja balanced scorecard. Pengetahuan tentang balanced scorecard dan motivasi ekstrinsik diharapkan meningkatkan penggunaan ukuran-ukuran kinerja balanced scorecard menjadi lebih objektif. Keobjektifan penggunaan ukuran-ukuran kinerja balanced scorecard direpresentasi dalam penggunaan ukuran-ukuran kinerja unik sebanding dengan penggunaan ukuran-ukuran kinerja umum.
Pengumpulan data menggunakan metoda eksperimen desain 2x2 full factorial, dengan partisipan mahasiswa program MSI, MM dan MAKSI di FEB UGM. Analisis data dilakukan melalui pengujian two-way Anova. Hasil penelitian menunjukkan pengetahuan balanced scorecard, dan interaksi dengan motivasi ekstrinsik tidak menyebabkan perbedaan penggunaan ukuran-ukuran kinerja balanced scorecard. Sedangkan motivasi ekstrinsik mengakibatkan adanya perbedaan dalam penggunaan ukuran-ukuran kinerja balanced scorecard.
This research examines to test the difference of knowledge balanced scorecard, and extrinsic motivation toward objectivity use performance measures balanced scorecard. Knowledge balanced scorecard and extrinsic motivation is expected to increase the use of performance measures balanced scorecard becomes more objective. Objectiveness use performance measures are shown in the use of a balanced scorecard performance measures comparable to the use of unique measures of common performance.The data collection method is used 2x2 full factorial experimental design, with participants 127 postgraduates students from programs MSI, MM and MAKSI at FEB UGM. Data analysis was performed by two-way ANOVA test. Results showed knowledge of the balanced scorecard, and interaction with extrinsic motivation does not cause differences in the use of performance measures balanced scorecard. Whereas extrinsic motivation results in disparities in the use of performance measures balanced scorecard.
Kata Kunci : Knowledge Balanced Scorecard, Extrinsic Motivation And Objectivity of Using Measures Performance Balanced Scorecard, motivasi ekstrinsik, ukuran-ukuran kinerja.
