This study aims to investigate the effect of knowledge management enablers
on the performance of accounting entities in Indonesia. Knowledge
management enablers consist of ICT know-how and skills, job training, job
rotation, knowledge management technology and knowledge sharing. The
sample of the study comprises 229 accounting entities in Indonesia. Data was
collected by online survey method and analyzed using AMOS 22 software for
structural equation modelling (SEM). The results show that four knowledge
management enablers, namely ICT know-how and skills, job training,
knowledge management technology and knowledge sharing, have significant
influences on the performance of accounting entities. Meanwhile, job rotation
does not affect the performance of the accounting entities.
Penelitian ini bertujuan untuk mengetahui pengaruh knowledge
management enablers terhadap kinerja entitas akuntansi di Indonesia.
Knowledge management enablers dalam penelitian ini terdiri dari ICT knowhow
dan skills, job training, job rotation, knowledge management technology,
dan knowledge sharing. Sampel dalam penelitian ini adalah 229 penyusun
laporan keuangan pada entitas akuntansi di Indonesia. Data dikumpulkan
dengan metode survei online. Data dalam penelitian ini dianalisis
menggunakan Structural Equation Modelling (SEM) dengan software AMOS
22. Hasil penelitian menunjukkan bahwa empat knowledge management
enablers yaitu ICT know-how dan skills, job training, knowledge management
technology, dan knowledge sharing berpengaruh signifikan terhadap kinerja
entitas akuntansi di Indonesia. Sementara itu, satu knowledge management
enablers yaitu job rotation tidak berpengaruh terhadap kinerja entitas
akuntansi di Indonesia.
