PENGARUH REPUTASI ORGANISASI, UKURAN ORGANISASI, OPINI AUDIT DAN UKURAN KAP TERHADAP KINERJA ORGANISASI NIRLABA DI INDONESIA

Abstrak

The non-profit organization plays a positive role in economic, reform and social improvement. Included the non-profit sector are foundations. In 2013 there was a decline in the number of foundations in Indonesia, due to the declining level of public trust. This study aims to analyze the effect of organizational reputation, organizational size, audit opinion and KAP size on the performance of non-profit organizations. This research is a quantitative research. The sample in this study consisted of 80 foundations for 4 years of observation. The results of this study organizational reputation have no effect on the performance of non-profit organizations; organizational size affects the performance of non-profit organizations; audit opinion has no effect on the performance of non-profit organizations; and the size of KAP has no effect on the performance of non-profit organizations. Theoretically, this study concludes that the availability of sufficient total assets is able to provide opportunities for non-profit organizations to continue to improve and improve their performance.

Keywords: financial performance; foundations; non-profit organizations