PERAN ALOKASI BONUS DAN PEMAHAMAN BALANCED SCORECARD DALAM PEMILIHAN PROYEK INVESTASI

Abstract: The Role of Bonus Allocation and Understanding of the Balanced Scorecard in the Selection of Investment Projects. This research attempts to examine the role of the balanced scorecard as a tool to assist in making investment decisions. This research uses controlled laboratory experiment method with a number of accounting graduate students as participants. Statistical testing on research data shows that participants who have been given a balanced scorecard understanding tend to choose projects that are more oriented to long-term benefits. Therefore training assignment concepts and techniques are important to be given. In addition, management must make the right allocation base to improve employee performance