DAMPAK PENGGUNAAN PENGUKUR KINERJA DAN EVALUASI DALAM KEMAMPUAN STRATEGIS ORGANISASI
(1) Staf Pengajar Fakultas Ekonomi Universitas Sultan Ageng Tirtayasa Serang Banten Indonesia
Abstract
Penelitian ini bertujuan untuk menguji apakah peran pengukuran kinerja dapat memfasilitasi keputusan dan hubungannya dengan evaluasi umpan balik dan umpan kedepan serta dapat mempengaruhi kemampuan dalam menghasilkan kemampuan baru sehingga dapat mempengaruhi hasil kinerja SBU. Penelitian ini dilakukan pada 88 Perusahaan dibidang industri kimia di Serang dan Cilegon, Banten, dengan objek penelitian adalah manajer produksi dan manajer pemasaran. Penelitian ini menggunakan metode penelitian survei dengan pengumpulan data primer berupa kuesioner. Pemilihan sampel yang diuji dalam penelitian ini menggunakan metode purposive sampling, terpilih 47 responden sebagai sampel penelitian. Pengujian hipotesis penelitian menggunakan Partial Least Square (PLS). Hasil dari penelitian ini adalah (1) Peran pengukuran kinerja memfasilitasi keputusan dan mempengaruhi keputusan mempunyai hubungan positif signifikan dengan evaluasi umpan balik dan umpan kedepan, (2) Terdapat hubungan yang positif signifikan antara evaluasi umpan balik dengan kemampuan yang ada. (3) Terdapat hubungan yang positif signifikan antara evaluasi umpan kedepan dengan kemampuan baru, (4) Terdapat hubungan yang positif signifikan antara kemampuan yang ada dengan kemampuan baru, dan (5) Terdapat hubungan yang positif signifikan antara kemampuan yang ada dengan Kinerja SBU saat ini.
This study aims to examine whether the role of performance measurement can facilitate decision and its relation to the evaluation of feedback and can affect the ability to produce new capabilities that can affect the outcome of the SBU performance. This study was conducted on 88 Companies in the field of chemical industry in Serang and Cilegon, Banten. The objects of research is the production manager and marketing manager. This study employs survey research with primary data collection in the form of questionnaires. Selection of samples tested in this study uses a purposive sampling method by selecting 47 respondents as samples. Research hypothesis testing uses Partial Least Square (PLS). The results of this study were; (1) facilitate the role of performance measurement and influence decision-making has a significant positive relationship with the evaluation feedback, (2) There is a significant positive relationship between the evaluation feedback with existing capabilities, (3) there is a significant positive relationship between the evaluation of the feed forward with new capabilities, (4) there is a significant positive relationship between existing capabilities with new capabilities, and (5) there is a significant positive relationship between performance capabilities with the current SBU.
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