|
This study aims to investigate the effect of knowledge management enablerson the performance of accounting entities in Indonesia. Knowledgemanagement enablers consist of ICT know-how and skills, job training, jobrotation, knowledge management technology and knowledge sharing. Thesample of the study comprises 229 accounting entities in Indonesia. Data wascollected by online survey method and analyzed using AMOS 22 software forstructural equation modelling (SEM). The results show that four knowledgemanagement enablers, namely ICT know-how and skills, job training,knowledge management technology and knowledge sharing, have significantinfluences on the performance of accounting entities. Meanwhile, job rotationdoes not affect the performance of the accounting entities.Penelitian ini bertujuan untuk mengetahui pengaruh knowledgemanagement enablers terhadap kinerja entitas akuntansi di Indonesia.Knowledge management enablers dalam penelitian ini terdiri dari ICT knowhowdan skills, job training, job rotation, knowledge management technology,dan knowledge sharing. Sampel dalam penelitian ini adalah 229 penyusunlaporan keuangan pada entitas akuntansi di Indonesia. Data dikumpulkandengan metode survei online. Data dalam penelitian ini dianalisismenggunakan Structural Equation Modelling (SEM) dengan software AMOS22. Hasil penelitian menunjukkan bahwa empat knowledge managementenablers yaitu ICT know-how dan skills, job training, knowledge managementtechnology, dan knowledge sharing berpengaruh signifikan terhadap kinerjaentitas akuntansi di Indonesia. Sementara itu, satu knowledge managementenablers yaitu job rotation tidak berpengaruh terhadap kinerja entitasakuntansi di Indonesia. |
