Knowledge Management dan Kinerja Organisasi Sektor Publik: Studi Empiris pada Entitas Akuntansi di Indonesia
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Sep 9, 2016
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Abstract
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.
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh knowledge management enablers terhadap kinerja entitas akuntansi di Indonesia. Knowledge management enablers dalam penelitian ini terdiri dari ICT know-how 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.
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Farid, M., & Aryani, Y. A. (2016). Knowledge Management dan Kinerja Organisasi Sektor Publik: Studi Empiris pada Entitas Akuntansi di Indonesia. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 1(2), 1-13. https://doi.org/https://doi.org/10.33105/itrev.v1i2.52
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References
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Aryani, Y Anni. (2009). The Effect of Fairness Perception of Performance Measurement in The Balanced Scorecard Environment. Disertasi Ph.D, Tidak Dipublikasikan, University of Victoria, Melbourne.
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http://digilib.its.ac.id (Diakses Pada 17 Mei 2015).
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Bogdanowicz, M.S. dan Bailey, E.K. (2002). “The Value of Knowledge and the Values of the New Knowledge Worker: Generation X in the New Economy”. The Journal of European Industrial Training. Vol. 26, No. 2/3/4, hlm. 125-139.
Carlile, Larry. W. (2002). “Knowledge Management and Training: The Value of Collaboration”. Performance Improvement. Vol. 41, No. 4, hlm. 37- 43.
Chong, Siong Shoy et al. (2011). “KM Implementation in a Public Sector Accounting Organization: An Empirical Investigation”. The Journal of Knowledge Management. Vol. 15, No.3, hlm. 457-512.
Delaney, Jhon T., dan Huselid, Mark A. (1996). “The Impact of Human Resources Management Practices on Perceptions of Organizational Performance”. Academy of Management Journal. Vol. 39, No. 4, hlm. 949 - 969.
Edwards, J.S., Collier, P.M. dan Shaw, D. (2005). Knowledge Management and Its Impact on The Management Accountant. London: The Chartered Institute of Management Accountants (CIMA).
Evans, Joel R., dan Mathur, Anil. (2005). “The Value of Online Surveys”. Internet Research. Vol. 15, No. 2, hlm. 195 – 219.
Evers, H-D., dan Gerke, S. (2005). “Knowledge is Power; Experts A Strategic Group”. Working Paper Series 8a. Center for Development Research University of Bonn.
Fernandez, Irma Becerra., dan Sabherwal, Rajiv. (2010). Knowledge Management: System and Process. London: ME Sharpe.
Fullwood, Roger et al. (2012). Knowledge Sharing Among Academics in UK Universities. The Journal of Knowledge Management. Vol. 17, No. 1, hlm. 123-136.
Gaskin, James. (2015). Some General Guidelines for the Order to Conduct Each Procedure. http://statwiki.kolobkreations.com/wiki/Guidelines (Diakses pada 17 Mei 2015).
Ghozali, Imam. (2011). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam. (2014). Model Persamaan Struktural-Konsep dan Aplikasi Dengan Program AMOS 22. Semarang: Badan Penerbit Universitas Diponegoro.
Gorry, G Anthony. (2008). “Sharing Knowledge in The Public Sector: Two Case Studies”. Knowledge Management Research and Practice. Vol.6, No.2, hlm. 105–111.
Halim, Abdul., dan Abdullah, Syukriy. (2006). “Hubungan dan Masalah Keagenan di Pemerintah Daerah”. Jurnal Akuntansi Pemerintahan. Vol. 2., No. 1, hlm. 53-64.
Hilmi, Amiruddin Zul., dan Martani, Dwi. (2012). “Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Provinsi”. Simposium Nasional Akuntansi XV. Banjarmasin.
www.multiparadigma.lecture.ub.ac.id (Diakses pada 7 Mei 2015).
Holsapple, CW., dan Singh, M. (2003). “The Knowledge Chain Model: Activities for Competitiveness”. Handbook on Knowledge Management 2: Knowledge Directions. Lexington KY: Springer, hlm. 215–251.
Ho, Li-An. (2008). “What Affects Organizational Performance?”. Industrial Management & Data Systems. Vol. 108, No. 9, hlm. 1234 – 1254.
Jensen, Michael C., dan Meckling, William H. (1976). “Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure”. The Journal of Financial Economics. Vol. 3, No. 4, hlm. 305-360.
Latifah, Nurul. (2010). “Adakah Perilaku Oportunistik Dalam Aplikasi Agency Theory di Sektor Publik?”. Fokus Ekonomi. Vol 5, No. 2, hlm. 85-94.
Maharsi, Sri. (2000). “Pengaruh Perkembangan Teknologi Informasi Terhadap Bidang Akuntansi Manajemen”. Jurnal Akuntansi & Keuangan. Vol. 2, No. 2, hlm. 127 – 137.
Mehrabani, Shadi Ebrahimi., dan Mohamad, Noor Azmi. (2011). “The Role of ‘Training Activities’ and ‘Knowledge Sharing’ in the Relationship between Leadership Development and Organizational Effectiveness”. International Conference on Sociality and Economics Development. Singapore.
Ombudsman. 2013. Monitoring Kepatuhan Kementerian dalam Pelaksanaan UU 25 Tahun 2009 tentang Pelayanan Publik.
Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah.
Sabroux, C. Rosenthal dan Grundstein, M. (2008). “A Knowledge Management Approach of ICT”. Journal of Science, Natural Sciences and Technology. Vol. 24, hlm. 162-169.
Sadjiarto, Arja. (2000). “Akuntabilitas dan Pengukuran Kinerja Pemerintah”. Jurnal Akuntansi & Keuangan. Vol. 2, No. 2, hlm. 138 – 150.
Salleh, Kalsom., dan Ahmad, Syed Noh Syed. (2006). “KM Strategy for E-Government: An Exploratory Study of Local Authorities in Malaysia”. Working-Paper, University Technology Mara.
Salleh, Kalsom et al. (2012). “Learning and Knowledge Transfer Performance among Public Sector Accountants: an Empirical Survey”. Knowledge Management Research and Practice. Vol.10, No. 2, hlm. 164-174.
Saravani, Shahin Rasouli. dan Abbasi, Badri. (2013). “Investigating The Influence of Job Rotation on Performance By Considering Skill Variation and Job Satisfaction of Bank Employees”. Technical Gazette. Vol. 20, No. 3, hlm. 473-478.
Sekaran, Uma dan Bougie, Roger. (2012). Research Methods for Business: A Skill Building Approach. New York: John Wiley & Sons.
Scott, William R. (2009). Financial Accounting Theory. Edisi Kelima. Toronto: Pearson.
Stankosky, M.A. (2005). “Advances in Knowledge Management: University Research toward An Academic Discipline” in Stankosky, M. (Ed.). Creating The Discipline of Knowledge Management – The Latest in University Research. Oxford: Elsevier.
Syed-Ikhsan, SOS., dan Rowland, Fytton. (2004). “Knowledge Management in Public Organization: A Study on The Relationship Between Organizational Elements and The Performance of Knowledge Transfer”. The Journal of Knowledge Management. Vol 8, No 2, hlm. 95-111.
Syed-Ikhsan, SOS., dan Rowland, Fytton. (2004). “Benchmarking Knowledge Management in a Public Organisation in Malaysia”. Benchmarking: an International Journal. Vol. 11, No. 3, hlm. 238 – 266.
Undang-undang No. 25 Tahun 2009 tentang Pelayanan Publik.
Vera-Munoz, Sandra C. et al. (2006). “Enhancing Knowledge Sharing in Public Accounting Firms”. Accounting Horizons. Vol 20, No 2, hlm. 133-155.
Watts, R.L. dan Zimmerman, J.L. (1990). “Positive Accounting Theory: a Ten Years Perspective”. The Accounting Review. Vol. 65, No. 1, hlm. 131 – 156.
Wang, Zhining et al., (2014). “Knowledge Sharing, Intellectual Capital and Firm Performance”. Management Decision, Vol. 52, No. 2, hlm. 230 – 258.
Whitmore, B. dan Albers, J.A. (2006). “Knowledge Management in an Accounting Organization”. The Journal of Knowledge Management Practice. Vol. 7, No. 4, www.tlainc.com/articl123.htm. (Diakses pada 24 Mei 2014).
Zeyn, Elvira. (2011). “Pengaruh Good Governance dan Standar Akuntansi Pemerintahan Terhadap Akuntabilitas Keuangan Dengan Komitmen Organisasi Sebagai Pemoderasi”. Jurnal Reviu Akuntansi dan Keuangan. Vol. 1, No. 1, hlm. 21-37.
www.multiparadigma.lecture.ub.ac.id (Diakses Pada 7 Mei 2015).
Allameh, Sayyed Mohsen et al. (2014). “Developing Model for Examining the Effect of Tacit and Explicit Knowledge Sharing on Organizational Performance Based on EFQM Approach”. The Journal of Science and Technology Policy Management. Vol.5, No.3, hlm. 255-280.
Anggraini, Normala Dewi. (2013). Pengaruh Praktek Knowledge Management Terhadap Kinerja Organisasi. Skripsi Tidak Dipublikasikan, Universitas Diponegoro, Semarang.
Aryani, Y Anni. (2009). The Effect of Fairness Perception of Performance Measurement in The Balanced Scorecard Environment. Disertasi Ph.D, Tidak Dipublikasikan, University of Victoria, Melbourne.
Aryani, Y Anni et al. (2014). “Kualitas Data Dalam Riset Akuntansi Manajemen dan Keperilakuan: Bukti Empiris dari Metode Survei di Indonesia”. Jurnal Akuntansi dan Keuangan. Vol. 16, No. 1, hlm. 1-22.
Basuki, Rahmat. (2009). “Imputansi Berganda Menggunakan Metode Regresi dan Metode Predictive Mean Matching Untuk Menangani Missing Data”. Tesis, Tidak Dipublikasikan. Institut Teknologi Surabaya.
http://digilib.its.ac.id (Diakses Pada 17 Mei 2015).
Becerra-Fernandez, I. et al. (2004). Knowledge Management – Challenges, Solutions and Technologies. New York: Pearson Prentice Hall.
Bogdanowicz, M.S. dan Bailey, E.K. (2002). “The Value of Knowledge and the Values of the New Knowledge Worker: Generation X in the New Economy”. The Journal of European Industrial Training. Vol. 26, No. 2/3/4, hlm. 125-139.
Carlile, Larry. W. (2002). “Knowledge Management and Training: The Value of Collaboration”. Performance Improvement. Vol. 41, No. 4, hlm. 37- 43.
Chong, Siong Shoy et al. (2011). “KM Implementation in a Public Sector Accounting Organization: An Empirical Investigation”. The Journal of Knowledge Management. Vol. 15, No.3, hlm. 457-512.
Delaney, Jhon T., dan Huselid, Mark A. (1996). “The Impact of Human Resources Management Practices on Perceptions of Organizational Performance”. Academy of Management Journal. Vol. 39, No. 4, hlm. 949 - 969.
Edwards, J.S., Collier, P.M. dan Shaw, D. (2005). Knowledge Management and Its Impact on The Management Accountant. London: The Chartered Institute of Management Accountants (CIMA).
Evans, Joel R., dan Mathur, Anil. (2005). “The Value of Online Surveys”. Internet Research. Vol. 15, No. 2, hlm. 195 – 219.
Evers, H-D., dan Gerke, S. (2005). “Knowledge is Power; Experts A Strategic Group”. Working Paper Series 8a. Center for Development Research University of Bonn.
Fernandez, Irma Becerra., dan Sabherwal, Rajiv. (2010). Knowledge Management: System and Process. London: ME Sharpe.
Fullwood, Roger et al. (2012). Knowledge Sharing Among Academics in UK Universities. The Journal of Knowledge Management. Vol. 17, No. 1, hlm. 123-136.
Gaskin, James. (2015). Some General Guidelines for the Order to Conduct Each Procedure. http://statwiki.kolobkreations.com/wiki/Guidelines (Diakses pada 17 Mei 2015).
Ghozali, Imam. (2011). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam. (2014). Model Persamaan Struktural-Konsep dan Aplikasi Dengan Program AMOS 22. Semarang: Badan Penerbit Universitas Diponegoro.
Gorry, G Anthony. (2008). “Sharing Knowledge in The Public Sector: Two Case Studies”. Knowledge Management Research and Practice. Vol.6, No.2, hlm. 105–111.
Halim, Abdul., dan Abdullah, Syukriy. (2006). “Hubungan dan Masalah Keagenan di Pemerintah Daerah”. Jurnal Akuntansi Pemerintahan. Vol. 2., No. 1, hlm. 53-64.
Hilmi, Amiruddin Zul., dan Martani, Dwi. (2012). “Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Laporan Keuangan Pemerintah Provinsi”. Simposium Nasional Akuntansi XV. Banjarmasin.
www.multiparadigma.lecture.ub.ac.id (Diakses pada 7 Mei 2015).
Holsapple, CW., dan Singh, M. (2003). “The Knowledge Chain Model: Activities for Competitiveness”. Handbook on Knowledge Management 2: Knowledge Directions. Lexington KY: Springer, hlm. 215–251.
Ho, Li-An. (2008). “What Affects Organizational Performance?”. Industrial Management & Data Systems. Vol. 108, No. 9, hlm. 1234 – 1254.
Jensen, Michael C., dan Meckling, William H. (1976). “Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure”. The Journal of Financial Economics. Vol. 3, No. 4, hlm. 305-360.
Latifah, Nurul. (2010). “Adakah Perilaku Oportunistik Dalam Aplikasi Agency Theory di Sektor Publik?”. Fokus Ekonomi. Vol 5, No. 2, hlm. 85-94.
Maharsi, Sri. (2000). “Pengaruh Perkembangan Teknologi Informasi Terhadap Bidang Akuntansi Manajemen”. Jurnal Akuntansi & Keuangan. Vol. 2, No. 2, hlm. 127 – 137.
Mehrabani, Shadi Ebrahimi., dan Mohamad, Noor Azmi. (2011). “The Role of ‘Training Activities’ and ‘Knowledge Sharing’ in the Relationship between Leadership Development and Organizational Effectiveness”. International Conference on Sociality and Economics Development. Singapore.
Ombudsman. 2013. Monitoring Kepatuhan Kementerian dalam Pelaksanaan UU 25 Tahun 2009 tentang Pelayanan Publik.
Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah.
Sabroux, C. Rosenthal dan Grundstein, M. (2008). “A Knowledge Management Approach of ICT”. Journal of Science, Natural Sciences and Technology. Vol. 24, hlm. 162-169.
Sadjiarto, Arja. (2000). “Akuntabilitas dan Pengukuran Kinerja Pemerintah”. Jurnal Akuntansi & Keuangan. Vol. 2, No. 2, hlm. 138 – 150.
Salleh, Kalsom., dan Ahmad, Syed Noh Syed. (2006). “KM Strategy for E-Government: An Exploratory Study of Local Authorities in Malaysia”. Working-Paper, University Technology Mara.
Salleh, Kalsom et al. (2012). “Learning and Knowledge Transfer Performance among Public Sector Accountants: an Empirical Survey”. Knowledge Management Research and Practice. Vol.10, No. 2, hlm. 164-174.
Saravani, Shahin Rasouli. dan Abbasi, Badri. (2013). “Investigating The Influence of Job Rotation on Performance By Considering Skill Variation and Job Satisfaction of Bank Employees”. Technical Gazette. Vol. 20, No. 3, hlm. 473-478.
Sekaran, Uma dan Bougie, Roger. (2012). Research Methods for Business: A Skill Building Approach. New York: John Wiley & Sons.
Scott, William R. (2009). Financial Accounting Theory. Edisi Kelima. Toronto: Pearson.
Stankosky, M.A. (2005). “Advances in Knowledge Management: University Research toward An Academic Discipline” in Stankosky, M. (Ed.). Creating The Discipline of Knowledge Management – The Latest in University Research. Oxford: Elsevier.
Syed-Ikhsan, SOS., dan Rowland, Fytton. (2004). “Knowledge Management in Public Organization: A Study on The Relationship Between Organizational Elements and The Performance of Knowledge Transfer”. The Journal of Knowledge Management. Vol 8, No 2, hlm. 95-111.
Syed-Ikhsan, SOS., dan Rowland, Fytton. (2004). “Benchmarking Knowledge Management in a Public Organisation in Malaysia”. Benchmarking: an International Journal. Vol. 11, No. 3, hlm. 238 – 266.
Undang-undang No. 25 Tahun 2009 tentang Pelayanan Publik.
Vera-Munoz, Sandra C. et al. (2006). “Enhancing Knowledge Sharing in Public Accounting Firms”. Accounting Horizons. Vol 20, No 2, hlm. 133-155.
Watts, R.L. dan Zimmerman, J.L. (1990). “Positive Accounting Theory: a Ten Years Perspective”. The Accounting Review. Vol. 65, No. 1, hlm. 131 – 156.
Wang, Zhining et al., (2014). “Knowledge Sharing, Intellectual Capital and Firm Performance”. Management Decision, Vol. 52, No. 2, hlm. 230 – 258.
Whitmore, B. dan Albers, J.A. (2006). “Knowledge Management in an Accounting Organization”. The Journal of Knowledge Management Practice. Vol. 7, No. 4, www.tlainc.com/articl123.htm. (Diakses pada 24 Mei 2014).
Zeyn, Elvira. (2011). “Pengaruh Good Governance dan Standar Akuntansi Pemerintahan Terhadap Akuntabilitas Keuangan Dengan Komitmen Organisasi Sebagai Pemoderasi”. Jurnal Reviu Akuntansi dan Keuangan. Vol. 1, No. 1, hlm. 21-37.