Until now, the use of the balanced scorecard concept in measuring the
performance of going public companies is still rare. Accordingly, it is necessary to
evaluate the performance of going public companies with the balanced scorecard
concept in identify the company's internal problems while giving solutions and
supporting operational activities.
The aim of this research using balanced scorecard concept from the point of
view of management accounting is to clearly identify the company's internal
problems from various perspectives, such as finance, customers, business
processes, learning and growth including the performance achievements.
Performance measurement is a process of evaluating the company's progress that
refers to predetermined targets, that each performance appraisal can affect the
company's development in the future.
The method of research as used in this study is causality analysis, that is by
testing whether there is a significant influence between the financial perspective,
customer perspective, internal business perspective and growth and learning
perspective on improving company performance. In addition to these four
perspectives, it is also necessary to improve product quality and its effect on
company performance.
The conclusion of the study shows that there is a significant influence
between the financial perspective, product quality improvement and internal
business processes on company performance. Therefore, improving product quality
is a determining factor in a financial perspective which in turn has an impact on
company performance.
Keywords: Company’s performance, Balanced Scorecard and Performance
measurement.