Journal of Accounting and Investment
Vol 20, No 1: January 2019

Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation

Siti Rodiah (Universitas Muhammadiyah Riau)
Ertambang Nahartyo (Universitas Gadjah Mada)



Article Info

Publish Date
01 Jan 2019

Abstract

This study aims to compare the influence of transformational and transactional leadership on psychological safety. In addition, it examines the effect of psychological safety on the scope of balanced scorecard (BSC) implementation through knowledge sharing behaviour. This study uses a 2 x 2 between-subjects experimental design and independent t-test to test Hypotheses 1 and 2. Hypotheses 3 and 4 use hierarchical regression. To answer the questions in this study, the researchers conducted experiments with Master of Accounting and Master of Economics Development students at the Faculty of Economics and Business, Gadjah Mada University. The results of the hypothesis testing in this study support Hypotheses 1, 2 and 3, while Hypothesis 4 is not supported because it does not meet the requirements of mediation testing.

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 ...