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All Journal Jurnal Ilmiah Akuntansi Kesatuan Research Horizon
Djanegara, Moermahadi
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Knowledge Management on Individual Performance in Traditional Batik Craftsmen: The Mediating Role of Organizational Culture Kusuma, Emeralda; Efendi, David; Suwarno, Suwarno; Djanegara, Moermahadi
Research Horizon Vol. 3 No. 5 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.5.2023.162

Abstract

In the modern business landscape driven by technology and information, this study explores the connections between Knowledge Management, Competitive Advantage, Organizational Culture, and Individual Performance among traditional batik craftsmen in Sidoarjo regency. The research, based on primary data collected from 73 questionnaires, rigorously tests hypotheses using regression analysis. Findings reveal that Knowledge Management positively influences Individual Performance, emphasizing the importance of effective knowledge utilization. Surprisingly, Competitive Advantage does not significantly impact Individual Performance in this context. Additionally, Organizational Culture negatively moderates the influence of Knowledge Management on Individual Performance, underlining the importance of aligning culture with knowledge practices. Notably, Organizational Culture does not effectively moderate the influence of Competitive Advantage on Individual Performance, highlighting the complex interplay between cultural factors and strategic advantages in the traditional batik industry. While limitations exist, such as extensive questionnaire items and comprehension issues, these insights offer valuable guidance for organizations seeking to optimize knowledge management practices, gain a competitive edge, and thrive in today’s dynamic global marketplace.
Pengaruh Opini Audit, Pergantian Manajemen, Ukuran Perusahaan dan Ukuran KAP terhadap Auditor Switching Pada Perusahaan Pertambangan Hidayatulloh, Taufik; Amyar, Firdaus; Djanegara, Moermahadi; Dzulkarnaen, Pingky Dezar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1269

Abstract

For companies, auditor turnover is an important thing to do as a way to maintain the independence of the auditor when conducting an audit of the company. Through third parties, namely the company's auditors, they can find out whether the presentation of financial statements by management will look fair or unfair in their presentation. This study was conducted to determine the effect of audit opinion, management turnover, company size and hood size on auditor switching in mining companies listed on the Indonesia Stock Exchange. This research is a quantitative research, and the source of the data obtained is secondary data. The population of this study are mining companies listed on the Indonesia Stock Exchange. The sample of this research is 30 mining companies using annual financial statements and has complete data with the variables used during 2017-2019. Sampling for the study was determined by purposive sampling. The dependent variable in this study is auditor switching and the independent variables are audit opinion, management turnover, company size and public accounting firm size. The method in this study uses documentation and data analysis using logistic regression analysis. The results show that the value of Nagelkerke R Square is 0.106, which means that audit opinion, management turnover, company size, and public accounting firm size can explain 10.6% of auditor switching and the rest is influenced by other variables outside of this study. Based on the results of the partial test, it shows that management turnover has an effect on auditor switching, while for audit opinion, company size and hood size have no effect on auditor switching. Based on the results of the simultaneous test, it shows that the audit opinion, management turnover, company size and the size of the public accounting firm simultaneously have no effect on auditor switching. Keywords: audit opinion, management turnover, company size, public accounting firm size, auditor switching.
Co-Authors David Efendi Dzulkarnaen, Pingky Dezar Emeralda Ayu Kusuma Firdaus Amyar Suwarno Suwarno Veithzal Rivai Zainal