Analysis of Balanced Scorecard (BSC) on Human Resource Performance: An Empirical Study in Telecommunications Companies

Authors

  • Agus Santhuso Universitas Borobudur, Indonesia
  • Rozikin Universitas Borobudur, Indonesia
  • Cicih Ratnasih Universitas Borobudur, Indonesia

DOI:

https://doi.org/10.38035/jgia.v3i4.565

Keywords:

Balanced Scorecard, Human Resource Performance, Learning and Growth Perspective, Employee Satisfaction, Career Development

Abstract

This study examines the implementation of Balanced Scorecard (BSC) as a performance measurement tool for human resource management in telecommunications infrastructure companies. The research focuses on the learning and growth perspective as the foundation for organizational success. Using a quantitative descriptive approach with case study methodology, this research surveyed 44 employees at supervisor level and above at PT. Persada Sokka Tama. Data collection employed questionnaires with Likert scale measurements, and validity and reliability tests were conducted using SPSS version 16. The study investigates the influence of employee satisfaction, training programs, employee turnover, and career path development on human resource performance. Results show that learning and growth perspective variables collectively have a significant influence on human resource performance. Variations in job satisfaction, training, turnover, and career path variables account for 86.3% of employee performance, according to the coefficient of determination (Adjusted R Square) of 0.863. Other variables not included in this study account for the remaining 13.7%. Partial analysis reveals that employee job satisfaction and career path significantly impact performance, while training and turnover variables show non-significant effects. Multiple regression analysis using F-test and t-test at 95% confidence level with ? 0.05 confirms these findings.

References

Kaplan, R. S., & Norton, D. P. (1996). Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business Review Press.

Mulyadi. (2001). Balanced Scorecard: Contemporary Management Tools for Multiplying Company Financial Performance. Jakarta: Salemba Empat.

Niven, P. R. (2005). Balanced Scorecard Diagnostic: Maintaining Maximum Performance. Jakarta: Elex Media Komputindo.

Pangabean, M. S. (2004). Human Resource Management. Jakarta: Ghalia Indonesia.

Mangkuprawira, S. (2002). Strategic Human Resource Management. Jakarta: Ghalia Indonesia.

Published

2025-12-05

How to Cite

Santhuso, A., Rozikin, & Ratnasih, C. (2025). Analysis of Balanced Scorecard (BSC) on Human Resource Performance: An Empirical Study in Telecommunications Companies. Jurnal Greenation Ilmu Akuntansi, 3(4), 97–101. https://doi.org/10.38035/jgia.v3i4.565