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PENGARUH PENERAPAN BALANCED SCORECARD PERSPEKTIF KEUANGAN TERHADAP KINERJA LIKUIDITAS PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI PERIODE 2011-2016

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ABSTRACT THE INFLUENCE OF THE APPLICATION OF BALANCED SCORECARD FINANCIAL PERSPECTIVE TOWARDS LIQUIDITY PERFORMANCE IN CEMENTS SUB SECTOR THAT LISTED IN IDX 2011-2016 PERIOD Written by: Jenifer Martiyana R. ID: 1432227 This research aims to find out how the influence of the application of the Balanced Scorecard financial perspective to the liquidity performance. The research of the variable is the value of Balanced Scorecard financial perspective and the value of the company. The data used are secondary data from the complete financial statements in sub sector cements 2011-2016 period. Analysis of the correlation coefficients analysis is used, the test of significance, determination of the coefficient of linear regression analysis,. The population used in this research is the sub sector of cements registered in BEI. The sample in this research are PT. Indocement Tunggal Prakasa Tbk, Holcim Indonesia Tbk, cement Indonesia (Persero) Tbk. Based on the results of the statistical analysis conducted by the author, the correlation coefficient of Balanced Scorecard financial perspective on the performance of liquidity there is a positive relationship that is being viewed from the value r = 0.585. From the hypothesis testing looks significant value on 0.011< 0.05 which means that there was significant influence between the Balanced Scorecard financial perspective on the performance liquidity. Based on statistical analysis known linear regression equation Y = 3,585+8.868X which means that any increase in the Balanced Scorecard financial perspective of 1, then liquidity performance will be increased by 8,868. Keywords : Balanced scorecard financial perspective, Liquidity Performance.