Pengaruh pengukuran kinerja terhadap managerial myopia
RIANDARI, DYAH PUSPHA, Dr. Ertambang Nahartyo, M.Sc,Akt
This paper is aimed to examine whether there is any differences of traditional performance measurement and performance measurement based on balanced scorecard to managerial myopia. In his book, Kaplan said that traditional performance measurement not only measures the past company performance and can not measure future company performance well, but also encourage manager to underinvest in intangible project that gives more value in the future. Balanced Scorecard exists to fulfill the lack of traditional performance measurement. With balanced scorecard, company not only could achieve the company goals, but also encourage manager to make investment in intangible project gives more value in the future. This paper examined 37 students with certain criteria as a manager's proxy. Instrument used in this paper is a combination of the method used in Laverty, Hilton, Graham, and Salterio's projects. Using Paired Sample t-Test, the results show the difference influence in performance measurement to managerial myopia. Manager, which is proxied by students, will act myopic when performance measurement is measured traditionally, the other hand, manager will not act myopic when performance measurement is measured based on balanced scorecard.
Kata Kunci : Traditional performance measurement, balanced scorecard, managerial myopia.
