Faktor Yang Mempengaruhi Prestasi Koperasi Menggunakan Konsep Balanced Scorecard dengan Penyertaan Ahli Sebagai Moderator

The objective of the research is to measure the cooperatives performance in accordance with the concept of Balanced Scorecard. It’s also to identify relationships and influences between the variables of leadership, organizatio-
nal culture, competitive strategy, innovation, employee motivation, and member participation on the cooperatives performance, in which member participation as a moderator variable. The hypotheses were tested using correlation analysis, multiple linear regression and hierarchy of multiple regressions. The respondents were 100 managers and 100 members of cooperatives in eight districts in the State of North Sumatra, Indonesia. A pilot study was conducted on 30 cooperatives to test instrument. Coefficients of Cronbach’ alpha showed that all variables are reliable, while the cooperatives performance in the fourth perspective Balanced Scorecard, is classified medium. Classical assumption test was conducted to ensure that the basic equation of multiple linear regression have been fulfilled. The study found a close and significant influence of the factors of leadership, organizational culture, employee motivation, member participation on cooperatives performance at α < 0.05, while the factor of strategy and innovation was not significant. Member participation factors was a moderate variable because it simplifies the relationship between independent variables and the cooperatives performance. This study contributes in three ways, practically, special for the government through the Ministry of Cooperatives and SMEs in Indonesia, to evaluating the performance using the Balanced Scorecard. Methodologically, this study expand measure to evaluate the cooperatives performance using the concept of Balanced Scorecard, which is the size used in each perspective has been developed in accordance with the cooperative characteristics. In theory, the study contributes a conceptual framework of the various factors that can affect the cooperatives performance. In addition, it also contributes of member participation factor as a moderator variable. Therefore, the cooperatives performance measurement by using the Balanced Scorecard is highly recommended.