Journal of Accounting and Investment
Vol 20, No 3: September 2019

Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance

Dwi Irawan (Department of Accounting, Universitas Muhammadiyah Malang, Malang.)
Elvin Bastian (Department of Accounting, Universitas Sultan Ageng Tirtayasa, Banten.)
Imam Abu Hanifah (Department of Accounting, Universitas Sultan Ageng Tirtayasa, Banten.)



Article Info

Publish Date
11 Sep 2019

Abstract

This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned. The data of this research were analyzed using structural equation modelling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicated that knowledge sharing had a significant positive effect on human capital, yet no significant effect on structural capital and relational capital. Knowledge sharing also had no significant effect on organizational performance. Meanwhile, the organizational culture had a significant positive effect on human capital, structural capital, and relational capital and also significant effect on organizational performance. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital. 

Copyrights © 2019






Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...