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PENGARUH BALANCED SCORECARD PERSPEKTIF KEUANGAN TERHADAP KINERJA LIKUIDITAS PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT THE IMPACT OF BALANCED SCORECARD FINANCIAL PERSPECTIVE TOWARDS LIQUIDITY PERFORMANCE IN TELECOMUNICATIONS SUB SECTOR THAT LISTED IN IDX Written by: Risal Yobel Tambunan ID: 1332011 This study aimed to determine how the influence of balanced scorecard financial perspective to the liquidity performance. The research variables were balanced scorecard financial perspective and liquidity performance. The data used are secondary data from the financial statements of the telecommunications sub sector years 2011-2015. The analysis is descriptive statistics, corelation coefficient analysis, significant test, the coefficient of determination, and linear regression analysis. The population used in this study was a sub sector telecommunications that was; Smartfren, Telekomunikasi Indonesia, XL Axiata, and Indosat with a complete sample Financial Report on the telecommunication sub-sector of 2011-2015. Based on the results of statistical analysis conducted by the author, the correlation coefficient balanced scorecard financial perspective on the performance of liquidity there was a strong relationship between Balanced scorecard Financial Perspective and Performance Liquidity seen from the value r= 0.629 (Current Ratio), r= 0.715 (Quick Ratio), r=0.611 (Cash Ratio). From the hypothesis testing seen significant value on 3.429(Current Ratio), 4.338 (Quick Ratio), 3.270 (Cash Ratio), which means that the balanced scorecard of a financial perspective exists in effect on Liquidity Performance. Based on the statistical analysis known linear regression equation Y = 0.239 – 0.611X (Current Ratio), Y = 0.093 – 0.832X (Quick Ratio), Y = 0.003 – 0.417X (Cash Ratio) which means that any increase in balanced scorecard financial perspective 1, then liquidity performance will increase by 0.611 (Current ratio), 0.832 (Quick Ratio), 0.417 (Cash Ratio). Keywords: Balanced scorecard financial perspective, Liquidity Performance.