Pengaruh Penerapan Prinsip Good Corporate Governance terhadap Kinerja Perusahaan dengan Pendekatan Balanced Scorecard

Abstract

Abstract. In Indonesia, the problem of good corporate governance has emerged since the economic crisis hit and has become increasingly a concern due to the many cases of manipulation of financial statements that have been exposed. Weak application of the principles of good corporate governance of a company can make its financial condition worse. The application of the principles of good corporate governance that is carried out properly and consistently will make all company activities run effectively and efficiently. With good corporate governance, a balanced scorecard approach can be developed to translate the company's vision and mission strategy into a set of integrated performance measures. The purpose of this study was to find out how much influence the application of the principles of good corporate governance has on company performance using the balanced scorecard survey approach to state-owned companies in the city of Bandung. The method used is a survey method with a quantitative approach, the data collection technique uses a questionnaire in the form of a google form, the study population is 15 BUMN companies in the city of Bandung. The observation unit is workers in BUMN companies in the city of Bandung, as many as 45 respondents. The results of the data instrument test stated that the data were all valid and reliable. Data analysis using simple regression. The results of the study show that the principles of good corporate governance have a significant effect on company performance using the balanced scorecard approach.

Abstrak. Di Indonesia, permasalahan good corporate governance muncul sejak terjadi krisis ekonomi yang melanda  dan semakin menjadi perhatian akibat banyak terungkapnya kasus-kasus manipulasi laporan keuangan. Lemahnya penerapan prinsip good corporate governance suatu perusahaan bisa membuat kondisi keuangannya memburuk. Penerapan  prinsip good corporate governance  yang dilakukan secara baik dan konsisten akan membuat segala kegiatan perusahaan akan berjalan efektif dan efisien. Dengan tata kelola perusahaan yang baik dapat dikembangkan dengan pendekatan balanced scorecard untuk menerjemahkan visi dan misi strategi perusahaan seperangkat ukuran kinerja yang terpadu. Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh penerapan prinsip good corporate governanve terhadap kinerja perusahaan dengan pendekatan balanced scorecard survey kepada perusahaan BUMN di Kota Bandung. Adapun metode yang digunakan adalah metode survei dengan pendekatan kuantitatif, teknik pengambilan data menggunakan kuisioner dalam bentuk google form, populasi penelitian adalah 15 perusahaan BUMN di Kota Bandung. Unit observasi adalah para pekerja di perusahaan BUMN Kota Bandung sebanyak 45 responden.  Hasil uji instrument data menyatakan data semua valid dan reliabel. Analisis data menggunakan regresi sederhana. Hasil penelitian menunjukkan bahwa prinsip  good corporate governance berpengaruh signifikan terhadap kinerja perusahaan dengan pendekatan balanced scorecard.