Pengaruh efektivitas deteksi kecurangan dan budaya organisasi terhadap kinerja organisasi nirlaba
P enelitian ini bertujuan untuk menguji dan menganalisis pengaruh Efektivitas Deteksi Kecurangan dan Budaya Organisasi terhadap Kinerja Organisasi Nirlaba. Data penelitian ini diperoleh dari kuesioner (primer) yang dibagikan kepada para pengurus Lembaga Sertifikasi Profesi (LSP) di Jakarta dengan metode purposive-judgement sampling.Populasi penelitian ini adalah lembaga-lembaga sertifikasi profesi yang terlisensi Badan Nasional Sertifikasi Profesi di Indonesia. Sampel yang digunakan pada penelitian ini sebanyak 50 responden. Kuesioner di uji valditas dan uji reliabilitas sebelum penelitian. Uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolinearitas, uji autokorelasi, dan uji heteroskedastisitas. Uji hipotesis yang digunakan adalah uji godness of fit model (R²), uji serentak, dan uji individu. Hasil penelitian ini menunjukkan bahwa (1) Efektivitas deteksi kecurangan memberikan pengaruh positif terhadap kinerja organisasi nirlaba. (2) Budaya organisasi yang diterapkan dalam praktik organisasi nirlaba memberikan pengaruh positif terhadap kinerja organisasi nirlaba. (3) Efektivitas deteksi kecurangan dan budaya organisasi secara bersamaan berpengaruh positif terhadap
T his research aims to examine and analyze the Influence of Fraud Detection Effectiveness and Organizational Culture on the Performance of Not-For-Profit Organizations. This research data was obtained from questionnaire (primary) which distributed to the board Professional Certification Agency in Jakarta with purposive-judgement sampling method.The population of this research are professional certification agencies that fully licensed professional certification national board. The sample used in this study were 50 respondents. Questionnaire tested on the validity and reliability test before the study. The classical assumption used is normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Hypothesis test used is the godness of fit model (R²), simultaneous test and invidual test.The results of this study indicate that (1) The effectiveness of fraud detecion has positive influence on the performance of not-for-profit organizations. (2) Organizational culture which applied in not-for-profit organizations has positive influence on the performance of not-for-profit organizations. (3) The effectiveness of fraud detection and organizational culture have positive influence on the performance of not-for-profit organizations.Keywords: Fraud Detection Effectiveness, Organizational Culture, Perfo