Attitude toward knowledge sharing and intention to Shake Knowledge among audit team members :: A Study at the Audit Board of Republic of Indonesia

AMBORO, Sulung Setyo, Dr. Hani Handoko, MBA

2004 | Tesis | Magister Manajemen

Knowledge sharing adalah aktivitas yang bemilai dalarn organisasi terutama dalam kompetisi ekonomi yang berbasis pengetahuan. Beberapa peneliti melakukan studi tentang knowledge sharing dari sudut pandang yang berbedabeda. Studi ini dilakukan untuk memahami faktor-faktor yang mempengaruhi sikap dan keinginan individu anggota tini dalam berbagi pengetahuan. Karena secara empiris knowledge sharing terbukti memiliki hubungan positip dengan kesuksesan bisnis, malca penelitian ini diharapkan mampu mengidentifikasikan faktor-faktor tersebut, agar dapat digunakan sebagai landasan bagi pengembangan perilaku knowledge sharing untuk efektivitas tim audit. Penelitian ini dilakukan pada Badan Pemeriksa Keuangan Republik Indonesia dengan sample sebesar 202 anggota team audit (auditor). Theory of Reasoned Action digunakan untuk meneliti salient beliefs dari individu auditor yang mempengaruhi sikap terhadap knowledge sharing dan keinginan untuk berbagi pengetahuan (intention to share knowledge). Salient beliefs dikembangkan berdasarkan social cognitive theory, economic exchange theory dan social cognitive theory (self efficacy). Hasil penelitian menunjukkan bahwa variable expected trustworthiness (P=0.086, t=2.232, ;?-5/g=0.027, r=0.37), expected association (p=0.220, t=4.417, /j-5/g=0.000, r=0.542), expected contributions ((3=0.251, t=4.695, p-sig=0.000, r=0.547) memiliki pengaruh positip terhadap sikap terhadap knowledge sharing. Sedangkan variable expected rewards ((3=-0.112, t=-3.908, /7-j/g=0.000, r=- 0.165) yang secara teoritis merupakan faktor motivasi dalam knowledge management, temyata memiliki pengaruh negatip pada sikap terhadap knowledge sharing. Selanjutnya, sikap terhadap knowledge sharing ([3=0.674, t=l 1.146, p- 5/g=0.000, r=0.619) temyata berpenganih positip terhadap keinginan untuk berbagi pengetahuan (intention to share knowledge).

Knowledge sharing is a valuable activity in the organization especially in term of knowledge economy based competition. Several researchers conducted the study about knowledge sharing in different perspectives. This study is conducted to understand the factors affecting the attitude and intention of individuals in knowledge sharing within the team context. Since, empirically, knowledge sharing is proved had positive relationship with the success of business, this research is expected to identify those factors. So it can be used by organization to develop knowledge sharing behavior for team's effectiveness. This research is conducted at the Audit Board of Republics of Indonesia with the total sample of 202 audit team's members (auditors). Theory of Reasoned Action is being used to examine the salient beliefs of individual auditor that affect on the attitude toward knowledge sharing and the intention to share knowledge. The construct of salient beliefs are based on the social exchange theory, economic exchange theory and social cognitive theory (self efficacy). The results showed that expected trustworthiness ((3=0.086, t=2.232. psig= Q.Q21, r=0.37), expected association ((3=0.220, t=4.417, p-^/^O.OOO, r=0.542), expected contributions ((3=0.251, t=4.695, />-i-ig=0.000, r=0.547) have positive effect on the attitude toward knowledge sharing. The expected rewards (P=-0.112, t=-3.908, p-.y/g=0.000, r=-0.165) that was theoretically proposed as motivating factors in knowledge management, is proved had a negative effects on the attitude toward knowledge sharing. The last results is the attitude toward knowledge sharing ((3=0.674, t=l 1.146, p-sig=0.000, p=0.619) has a positive effects on the intention to share knowledge.

Kata Kunci : Manajemen Sumberdaya Manusia,Sikap Auditor,Knowledge Sharing