ABSTRACT. Performance is the result obtained by an organization, whether the organization is

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1 i ABSTRACT Performance is the result obtained by an organization, whether the organization is profit oriented and nonprofit oriented during a specific period. Good performance can describe a stable company s condition. To measure performance, we can used balanced scorecard which are consists of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective, and good corporate governance consisting of transparency, independence, accountability, responsibility, and fairness as an intervening variable. Samples were taken using simple random sampling method. Samples obtained by distributing questionnaires to employees of PT. Bank Negara Indonesia (Persero) Tbk. KCU PTB Bandung. Path analysis regression model used in this study as a model of data analysis. The results of this research showed the balanced scorecard has a positive role to good corporate governance and performance. Good corporate governance has a positive role on performance. The influence of the balanced scorecard through good corporate governance on performance was better than the balanced scorecard that directly influenced to performance. Key Words: Balanced Scorecard, Good Corporate Governance, Performance. v

2 ABSTRAK Kinerja adalah hasil yang diperoleh oleh suatu organisasi, baik organisasi tersebut bersifat profit dan nonprofit oriented yang dihasilkan selama satu periode tertentu. Kinerja yang baik dapat menggambarkan kondisi perusahaan yang stabil. Untuk mengukur kinerja, digunakanlah balanced scorecard yang terdiri dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan, serta good corporate governance yang terdiri dari transparansi, kemandirian, akuntabilitas, pertanggungjawaban, dan kewajaran sebagai variabel intervening. Sampel diambil dengan menggunakan metode simple random sampling. Sampel diperoleh dengan menyebarkan kuesioner kepada karyawan-karyawan PT. Bank Negara Indonesia (Persero) Tbk. KCU PTB Bandung. Model regresi path analysis digunakan dalam penelitian ini sebagai model analisis data. Hasil penelitian menunjukkan balanced scorecard memiliki peranan positif terhadap good corporate governance dan kinerja. Good corporate governance memiliki peranan positif terhadap kinerja. Peranan balanced scorecard melalui good corporate governance terhadap kinerja memiliki peranan yang lebih baik daripada balanced scorecard yang secara langsung terhadap kinerja. Kata-kata Kunci: Balanced Scorecard, Good Corporate Governance, Kinerja. v i i

3 DAFTAR ISI Hal HALAMAN JUDUL... i HALAMAN PENGESAHAN ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI iii KATA PENGANTAR... iv ABSTRACT... vi ABSTRAK... vii DAFTAR ISI... viii DAFTAR GAMBAR... xi DAFTAR TABEL... xii BAB I PENDAHULUAN Latar Belakang Penelitian Perumusan Masalah Tujuan Penelitian Manfaat Penelitian... 9 BAB II TINJAUAN PUSTAKA Balanced Scorecard Pengertian Balanced Scorecard Ukuran-ukuran Kinerja Balanced Scorecard Manfaat dan Keunggulan Balanced Scorecard Kendala Penerapan Balanced Scorecard Tolok Ukur dalam Balanced Scorecard Aspek yang Diukur dalam Perspektif Bisnis Internal Good Corporate Governance Definisi Good Corporate Governance Prinsip-prinsip Good Corporate Governance Tujuan Good Corporate Governance Manfaat Good Corporate Governance Kinerja dan Pengukuran Kinerja Pengertian Kinerja 32 v i i i

4 2.3.2 Pengertian Pengukuran Kinerja Tujuan Pengukuran Kinerja Karakteristik Sistem Pengukuran Kinerja Pengukuran Kinerja Tradisional Pengukuran Kinerja Balanced Scorecard Peranan BSC dalam Implementasi GCG Guna Meningkatkan Kinerja Peneliti Terdahulu Kerangka Pemikiran. 42 BAB III METODE PENELITIAN Objek Penelitian Metode Penelitian Operasionalisasi Variabel Metode Penarikan Sampel Jenis dan Sumber Data Jenis Data Sumber Data Metode Pengumpulan Data Penelitian Lapangan Penelitian Kepustakaan Teknik Pengolahan Data Metode Analisis Data Metode Konversi Data Analisis Jalur (Path Analysis) Menghitung Koefisien Jalur Menguji Koefisien Jalur BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil penelitian Sejarah Singkat Perusahaan Aktivitas Usaha Perusahaan Pemanfaatan Teknologi Berkelanjutan Produk dan Layanan.. 69 i x

5 4.1.3 Visi Perusahaan Misi Perusahaan Budaya Organisasi Hasil Pengujian Penelitian Hasil Pengujian Alat Ukur Penelitian Hasil Pengujian Validitas Hasil Pengujian Reliabilitas Analisis Deskriptif Hasil Tanggapan Responden Analisis Deskriptif Balanced Scorecard Analisis Deskriptif Good Corporate Governance Analisis Deskriptif Kinerja Analisis Pengaruh BSC dan Implementasi GCG Terhadap Kinerja Manajemen Pengujian Jalur Sub Struktur Pertama Pengujian Jalur Sub Struktur Kedua Pembahasan Pengaruh BSC Terhadap Implementasi GCG Pengaruh BSC Terhadap Kinerja Pengaruh GCG Terhadap Kinerja Pengaruh BSC dan Implementasi GCG Secara Simultan Terhadap Kinerja Manajemen BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA LAMPIRAN RIWAYAT HIDUP x

6 DAFTAR GAMBAR Hal Gambar II.1 Hubungan Sebab Akibat Empat Perspektif BSC Gambar II.2 Kerangka kerja BSC Gambar II.3 Dari Strategi ke Pengukuran Kinerja BSC Gambar II.4 Kerangka Pemikiran Penelitian Gambar III.1 Path Analysis (Diagram Jalur) Gambar IV.1 Diagram Jalur Paradigma Penelitian. 95 Gambar IV.2 Diagram Jalur Hasil Penelitian.. 97 x i

7 DAFTAR TABEL Hal Tabel II.1 Ikthisar Tujuan dan Tolok Ukur Tabel II.2 Penelitian Terdahulu Tabel III.1a Operasionalisasi Variabel Dependen Tabel III.1b Operasionalisasi Variabel Independen Tabel IV Hasil Uji Validitas Kuesioner Balanced Scorecard Tabel V Hasil Uji Validitas Kuesioner Good Corporate Governance Tabel VI Hasil Uji Validitas Kuesioner Kinerja Tabel VII Hasil Uji Reliabilitas Kuesioner Penelitian Tabel VIII Rekapitulasi Tanggapan Responden pada Perspektif Keuangan 82 Tabel IX Rekapitulasi Tanggapan Responden pada Perspektif Pelanggan Tabel X Rekapitulasi Tanggapan Responden pada Perspektif PBI. 85 Tabel XI Rekapitulasi Tanggapan Responden pada Perspektif PPP. 86 Tabel XII Rekapitulasi Tanggapan Responden pada Dimensi Transparansi.. 87 Tabel XIII Rekapitulasi Tanggapan Responden Pada Dimensi Kemandirian.. 88 Tabel XIV Rekapitulasi Tanggapan Responden Pada Dimensi Akuntabilitas. 90 Tabel XV Rekapitulasi Tanggapan Responden Pada Dimensi Pertanggungjawaban Tabel XVI Rekapitulasi Tanggapan Responden Pada Dimensi Kewajaran. 92 Tabel XVII Rekapitulasi Tanggapan Responden Pada Variabel Kinerja Tabel XVIII Koefisien Jalur Variabel BSC terhadap Implementasi GCG terhadap Kinerja. 96 x i i

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