The Effect of Non Financial Perspective Toward Financial Perspective of Balance Scorecard In Banking Companies Listed in Indonesia Stock Exchange

DOI

10.2991/icaess-19.2019.25How to use a DOI?

Keywords

Balance Scorecard; revenue growth; equity turnover; salary ratio; current ratio

Abstract

This study aims to examine the influence of the non-financial perspective Balance Scorecard, namely the customer perspective, internal business processes, growth and learning on the financial perspective on banking companies listed on the Stock Exchange for the period 2014-2017. The customer perspective, internal business processes and growth and learning are each proxied by revenue growth, equity turnover, and salary ratio. The financial perspective is proxied by the current ratio, debt to equity ratio, profit margin and ROA. This study uses secondary data with purposive sampling data collection techniques. The sample used in this study was 152 companies. The analysis technique used is panel data regression. The results of the study found that (1) the customer perspective and internal business process perspective had a positive effect on the financial perspective proxied by the debt to equity ratio, profit margin and Return on Assets, (2) the customer perspective and the internal business process perspective had no positive effect on the financial perspective which is proxied by the current ratio, (3) the learning and growth perspective does not have a positive effect on the financial perspective that is proxied by the current ratio, debt to equity ratio, profit margin, and ROA

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Hanny Oktaria
PY  - 2019/12
DA  - 2019/12
TI  - The Effect of Non Financial Perspective Toward Financial Perspective of Balance Scorecard In Banking Companies Listed in Indonesia Stock Exchange
BT  - Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019)
PB  - Atlantis Press
SP  - 225
EP  - 232
SN  - 2352-5398
UR  - https://doi.org/10.2991/icaess-19.2019.25
DO  - 10.2991/icaess-19.2019.25
ID  - Oktaria2019/12
ER  -