HUBUNGAN MODAL INTELEKTUAL, MODAL FINANSIAL, DAN MODAL FISIK DENGAN KINERJA BALANCED SCORECARD (Kasus Pada Rumah Sakit PKU Muhammadiyah Yogyakarta)
Abstract
This study is aimed at empirically testing the relationship between intelectual, financial, phisical capital and performance which is measured by balanced scorecard at PKU Muhammadiyah Yogyakarta hospital work unit. The Population in this study are PKU Muhammadiyah Yogyakarta work unit. The samples of this study are 32 units and the respondens are 64 people which were selected using purposive sampling method. The data source used are primary data. The data collection method used is by using questionnaire distribution. Analysis tool used in this study is multiple linear regression.
Based on the analysis that have been done, the results are, 1) intelectual capital significant is positively relationship with performance which is measured by balanced scorecard, 2) financial capital significant is negatively relationship with performance which is measured by balanced scorecard, 3) phisical capital does not has relationship with performance which is measured by balanced scorecard.