Pengelolaan Knowledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan

Luluk Muhimatul Ifada
Journal article Jurnal Akuntansi dan Keuangan Indonesia • 2011 Indonesia

Abstrak

The study examines whether or not and how information technology (IT) relatedness influences corporate performance. This study proposes that knowledge management (KM) is a critical organizational capability through which IT influences firm performance. Measurement of IT relatedness and KM capability uses a reflective second-order factor modeling approach for capturing complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure) and for capturing complementarities among the three dimensions of KM capability (product KM capability, customer KM capability, and managerial KM capability). A survey was conducted among 93 branch managers of banking in Central Java. Structural Equation Model (SEM) was used to analyze the data using the software program of SmartPLS (Partial Least Square). The findings support for the hypotheses of the study. IT relatedness of business units enhances the cross unit KM capability of the corporate. The KM capability creates and exploits cross-unit synergies from the product, customer, and managerial knowledge resources of the corporate. These synergies increase the corporate performance. IT relatedness of business units positively influences corporate performance. IT relatedness also has significant indirect effects on corporate performance through the mediation of KM capability. Keywords: information technology relatedness, knowledge management capability, corporate performance, second order construct, partial least square Penelitian ini menguji pengaruh information technology (IT) relatedness terhadap kinerja Perusahaan. Penelitian ini juga mengusulkan bahwa knowledge management (KM) capability dapat memediasi information technology relatedness dan kinerja Perusahaan. Pengukuran IT relatedness dan KM capability menggunakan pendekatan model reflective second order factor untuk menangkap complementarity antara empat dimensi IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes dan IT infrastructure) dan untuk menangkap complementarity antara tiga dimensi KM capability (product KM capability, customer KM capability, and managerial KM capability). Temuan penelitian ini mendukung hipotesis penelitian. IT relatedness unit bisnis meningkatkan KM capability lintas unit Perusahaan. KM capability menciptakan dan mengeksploitasi sinergi lintas unit dari produk, pelanggan, dan managerial knowledge resources. Sinergi ini mampu meningkatkan kinerja Perusahaan. IT relatedness unit bisnis secara positif mempengaruhi kinerja Perusahaan. IT relatedness juga memiliki pengaruh tidak langsung terhadap kinerja Perusahaan melalui mediasi KM capability.

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Jurnal

Jurnal Akuntansi dan Keuangan Indonesia

Jurnal Akuntansi dan Keuangan Indonesia (JAKI) diterbitkan oleh Departemen Akuntansi Fakultas Eko... tampilkan semua