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Analisis pengaruh pencegahan fraud detection dan budaya organisasi terhadap kinerja lembaga sertifikasi profesi yang terlisensi badan nasional sertifikasi profesi

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Oleh : Dial Darmawan

Info Katalog

Nomor Panggil : 2017_TA_AK_023154091

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Deni Darmawati

Pembimbing 2 : Windhy Puspitasari

Subyek : Audit;Nonprofit organization performance measurement

Kata Kunci : fraud triangle prevention, organizational culture, performance of professional certification agency


File Repositori
No. Nama File Ukuran (KB) Status
1. 2017_TA_AK_023154091_Halaman-judul.pdf 774.53
2. 2017_TA_AK_023154091_Bab-1.pdf 629.4
3. 2017_TA_AK_023154091_Bab-2.pdf 1041.51
4. 2017_TA_AK_023154091_Bab-3.pdf 830.84
5. 2017_TA_AK_023154091_Bab-4.pdf 908.86
6. 2017_TA_AK_023154091_Bab-5.pdf 454.09
7. 2017_TA_AK_023154091_Daftar-pustaka.pdf 523.95
8. 2017_TA_AK_023154091_Lampiran.pdf 3539.57

P Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Pencegahan Fraud Triangle dan Budaya Organisasi terhadap Kinerja Lembaga Sertfikasi Profesi. Data penelitian ini diperoleh dari kuesioner (primer) yang dibagikan kepada para pengurus Lembaga Sertifikasi Profesi (LSP) di JABODETABEK 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 55 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) Pencegahan fraud triangle memberikan pengaruh positif terhadap kinerja LSP. (2) Budaya organisasi yang diterapkan dalam praktik organisasi nirlaba memberikan pengaruh positif terhadap kinerja LSP. (3) Pencegahan fraud triangle dan budaya organisasi secara bersamaan berpengaruh positif terhadap kinerja LSP.

T This research aims to examine and analyze the Influence of Fraud Triangle Prevention and Organizational Culture on the Performance of Professional Certification Agency. This research data was obtained from questionnaire (primary) which distributed to the board Professional Certification Agency in JABODETABEK 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 55 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) Fraud triangle prevention 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) Fraud triangle prevention and organizational culture have positive influence on the performance of not-for-profit organizations.

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