PERAN ALOKASI BONUS DAN PEMAHAMAN BALANCED SCORECARD DALAM PEMILIHAN PROYEK INVESTASI

Meutia Faizza, Bambang Purnomosidhi, Zaki Baridwan

Abstract


Abstrak: Peran Alokasi Bonus dan Pemahaman Balanced Scorecard dalam Pemilihan Proyek Investasi. Penelitian ini menecoba untuk menelaah peran balanced scorecard sebagai alat untuk membantu dalam pengambilan keputusan investasi. Penelitian ini menggunakan metode controlled laboratory experiment dengan sejumlah mahasiswa pascasarjana akuntansi sebagai partisipan. Pengujian statistik pada data penelitian menunjukkan bahwa partisipan yang telah diberi pemahaman balanced scorecard cenderung memilih proyek yang lebih berorientasi pada keuntungan jangka panjang. Oleh karena itu pelatihan mengenai konsep dan teknik penugasan penting untuk diberikan. Selain itu, manajemen harus membuat dasar alokasi bonus yang tepat untuk meningkatkan kinerja karyawan.

                                                                                                   

Abstract: The Role of Bonus Allocation and Understanding of the Balanced Scorecard in the Selection of Investment Projects. This research attempts to examine the role of the balanced scorecard as a tool to assist in making investment decisions. This research uses  controlled laboratory experiment method with a number of accounting graduate students as participants. Statistical testing on research data shows that participants who have been given a balanced scorecard understanding tend to choose projects that are more oriented to long-term benefits. Therefore training assignment concepts and techniques are important to be given. In addition, management must make the right allocation base to improve employee performance.


Keywords


balanced scorecard; bonus; kinerja; pelatihan

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