Hubungan antara Balanced Scorecard dan Kinerja Keuangan Perusahaan: Analisis Laporan Keuangan PT Asuransi Bina Dana Arta Tbk
Published 2025-12-10
Keywords
- Balanced Scorecard,
- corporate performance,
- financial perspective
How to Cite
Abstract
This research intends to examine how the use of the Balanced Scorecard (BSC) affects the financial results of PT Asuransi Bina Dana Arta Tbk (ABDA) during the years 2022 to 2024. Given the context of globalization and heightened competition in business, the insurance sector encounters intricate issues that may influence company financial results. The BSC is a strategic management framework that combines both financial and non-financial aspects, acting as a means to assess overall performance. This research adopts a qualitative methodology utilizing literature review techniques, depending on secondary data from ABDA's financial statements over the past three years, in addition to theories associated with BSC and performance management. The analysis focused on evaluating the company's financial performance through the metrics of Return on Assets (ROA) and Return on Investment (ROI). Findings reveal that the ROA diminished over the previous three years, decreasing from 2. 235% in 2022 to 0. 795% in 2024, resulting in an average of 2. 17%. In contrast, the ROI figures remained constant at 3. 649% for both 2022 and 2023, before falling to 0. 80% in 2024, with an average standing at 1. 00%. This study aims to make a valuable contribution to the existing literature on BSC and company financial performance, while also offering actionable suggestions for ABDA management to enhance their financial outcomes, despite the relatively brief analysis period.
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References
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