E-Jurnal Akuntansi Universitas Udayana
Vol 32 No 8 (2022)

Modal Intelektual, Manajemen Pengetahuan dan Kinerja UMKM serta Kecepatan dan Kualitas Inovasi sebagai Variabel Mediasi

Retno Cahyaningati (Institut Teknologi dan Bisnis Widya Gama Lumajang, Indonesia)
Fauzan Muttaqien (Institut Teknologi dan Bisnis Widya Gama Lumajang, Indonesia)
Riza Bahtiar Sulistyan (Institut Teknologi dan Bisnis Widya Gama Lumajang, Indonesia)
Ratna Wijayanti Daniar Paramita (Institut Teknologi dan Bisnis Widya Gama Lumajang, Indonesia)
Selvia Roos Ana (Institut Teknologi dan Bisnis Widya Gama Lumajang, Indonesia)



Article Info

Publish Date
26 Aug 2022

Abstract

The study explores the relationship between intellectual capital, knowledge management on firm performance and the role of speed and quality of innovation as mediating variables. Data was collected from MSME actors through a structured questionnaire. The sample used as many as 275 MSME actors in Lumajang Regency and analyzed using Smart PLS 3. The results of the study prove that intellectual capital and knowledge management significantly affect innovation, both the speed of innovation and the quality of innovation. Intellectual capital cannot directly affect the company's performance, but knowledge management can directly affect the company's performance. Overall, the role of speed and quality of innovation mediates the relationship between intellectual capital and knowledge management on firm performance. Keywords: Intellectual Capital; Knowledge Management; Innovation; MSME Performance.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...