Institutional Repository | Satya Wacana Christian University: Pengaruh Reputasi dan Ukuran Organisasi terhadap Kinerja Organisasi Nirlaba di Indonesia
ABSTRACT
This research aims to determine the effect of reputation and size of
organization on organizational performance in non-profit organizations. The
samples consist of 9 non-profit organizations in Indonesia based on its financial
statement from 2007 to 2010. Testing was conducted through a simple regression
analysis and a regression intervening with the size of the organization as the
intervening variable.
The results of this research shows that the organization’s reputation has a
significant and positive effect toward the size of the organization and the
performance of non-profit organizations. Total revenue and total assets have a
significant and positive effect on the performance of non-profit organizations.
Another finding shows that the total revenues and total assets mediate perfectly in
the relationship of organization’s reputation to the performance of the non-profit
organization.
Keywords: non-profit organization, financial statements, performance, reputation,
program costs, total revenues, total assets.
SARIPATI
Penelitian ini bertujuan untuk mengetahui pengaruh reputasi dan ukuran
organisasi terhadap kinerja organisasi nirlaba. Sampel penelitian adalah 9
organisasi nir laba di Indonesia atas laporan keuangan periode 2007 sampai
dengan 2010. Pengujian dilakukan dengan analisis regresi sederhana dan regresi
intervening dengan ukuran organisasi sebagai variabel intervening.
Hasil penelitian menunjukan bahwa reputasi berpengaruh signifikan dan
positif terhadap ukuran organisasi dan terhadap kinerja organisasi nirlaba. Total
pendapatan dan total aset berpengaruh positif yang signifikan terhadap kinerja
organisasi nirlaba. Hasil penelitian juga menunjukkan bahwa total pendapatan dan
total aset memediasi secara sempurna hubungan reputasi organisasi dengan
kinerja organisasi nirlaba.
Kata Kunci: Organisasi Nirlaba, Laporan Keuangan, Kinerja, Reputasi , Biaya
Program, Total Pendapatan, Total Aset.
This research aims to determine the effect of reputation and size of
organization on organizational performance in non-profit organizations. The
samples consist of 9 non-profit organizations in Indonesia based on its financial
statement from 2007 to 2010. Testing was conducted through a simple regression
analysis and a regression intervening with the size of the organization as the
intervening variable.
The results of this research shows that the organization’s reputation has a
significant and positive effect toward the size of the organization and the
performance of non-profit organizations. Total revenue and total assets have a
significant and positive effect on the performance of non-profit organizations.
Another finding shows that the total revenues and total assets mediate perfectly in
the relationship of organization’s reputation to the performance of the non-profit
organization.
Keywords: non-profit organization, financial statements, performance, reputation,
program costs, total revenues, total assets.
SARIPATI
Penelitian ini bertujuan untuk mengetahui pengaruh reputasi dan ukuran
organisasi terhadap kinerja organisasi nirlaba. Sampel penelitian adalah 9
organisasi nir laba di Indonesia atas laporan keuangan periode 2007 sampai
dengan 2010. Pengujian dilakukan dengan analisis regresi sederhana dan regresi
intervening dengan ukuran organisasi sebagai variabel intervening.
Hasil penelitian menunjukan bahwa reputasi berpengaruh signifikan dan
positif terhadap ukuran organisasi dan terhadap kinerja organisasi nirlaba. Total
pendapatan dan total aset berpengaruh positif yang signifikan terhadap kinerja
organisasi nirlaba. Hasil penelitian juga menunjukkan bahwa total pendapatan dan
total aset memediasi secara sempurna hubungan reputasi organisasi dengan
kinerja organisasi nirlaba.
Kata Kunci: Organisasi Nirlaba, Laporan Keuangan, Kinerja, Reputasi , Biaya
Program, Total Pendapatan, Total Aset.