Email this article FAKTOR-FAKTOR MOTIVASIONAL YANG BERPENGARUH TERHADAP PERILAKU KNOWLEDGE SHARING AUDITOR
Abstract
The purpose of this study is to identify and analyze the factors at the individual level that may affect the auditor attitudes towards knowledge sharing behavior and the factor surround lying the increasing or reducing of knowledge sharing behaviors performed by auditors. The data needed is obtained by using a questionnaire containing points of measuring constructs of the variables used in the model study. Primary data were obtained at 153 answers from questionnaires filled out by auditors who work in public accounting firms registered with the Capital Market Supervisory Agency (BAPEPAM). Five hypothesis proposed in this study are: first, it states that extrinsic motivation negatively affect the auditor's knowledge sharing attitudes; second, the absorptive capacity has positive influence on the attitude of the auditor regarding knowledge sharing; third, organizational commitment has a positive effect the auditor's knowledge sharing attitudes, fourth, subjective norm has positive influence on the attitude of the auditor regarding knowledge sharing, and the fifth, the sense of self-worth positive effect on the auditor's knowledge sharing attitude.
Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis faktor-faktor pada tingkat individu yang dapat mempengaruhi sikap auditor terhadap perilaku pembagian pengetahuan dan faktor yang sekitar yang menyebabkan tinggi atau rendahnya perilaku pembagian pengetahuan yang dilakukan oleh auditor. Data yang diperlukan diperoleh dengan menggunakan kuesioner yang berisi butir mengukur konstruk variabel yang digunakan dalam model pembelajaran. Data primer diperoleh dari 153 jawaban dari kuesioner yang diisi oleh auditor yang bekerja di kantor akuntan publik yang terdaftar di Badan Pengawas Pasar Modal (BAPEPAM). Lima hipotesis yang diajukan diajukan dalam penelitian ini adalah: hipotesis pertama menyatakan bahwa motivasi ekstrinsik berpengaruh negatif terhadap pembagian pengetahuan auditor, hipotesis kedua menyatakan bahwa daya serap berpengaruh positif terhadap sikap auditor mengenai pembagian pengetahuan, hipotesis ketiga menyatakan bahwa komitmen organisasi memiliki efek positif sikap pembagian pengetahuan auditor, hipotesis keempat menyatakan bahwa norma subjektif berpengaruh positif terhadap sikap auditor mengenai pembagian pengetahuan, dan hipotesis kelima menyatakan bahwa rasa menghargai diri sendiri sebagai efek positif dari sikap pembagian pengetahuan auditor.
Kata kunci: komitmen organisasi, motivasi ekstrinsik, pembagian pengetahuan, reasoned action, self-worth.
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