Faktor-faktor motivasional yang berpengaruh terhadap perilaku knowledge sharing auditor

KESUMANINGRUM, Ninuk Dewi, Dr. Supriyadi, M.Sc

2009 | Tesis | S2 Akuntansi

Tujuan penelitian ini adalah untuk mengidentifikasi dan menganalisis faktorfaktor yang dapat mempengaruhi sikap auditor mengenai knowledge sharing. Peneliti menggunakan auditor dari KAP yang ada di DKI Jakarta sebagai responden penelitian dengan theory of reasoned action sebagai rerangka model untuk menjelaskan faktor-faktor tersebut. Teknik penyampelan menggunakan convenience sampling. Data primer yang digunakan diambil dari 153 responden dengan menggunakan kuesioner. Pengujian hipotesis menggunakan program SPSS. Hasil penelitian menunjukkan bahwa kelima hipotesis yang diajukan terdukung, artinya motivasi ekstrinsik berpengaruh negatif terhadap sikap auditor mengenai knowledge sharing, absorptive capacity berpengaruh positif terhadap sikap auditor mengenai knowledge sharing, komitmen organisasi berpengaruh positif terhadap sikap auditor mengenai knowledge sharing, norma subyektif berpengaruh positif terhadap sikap auditor mengenai knowledge sharing, dan sense of self-worth berpengaruh positif terhadap sikap auditor mengenai knowledge sharing. Hasil penelitian ini memberikan kontribusi penting bagi KAP untuk mewujudkan knowledge sharing yang efektif, dan juga bagi peneliti selanjutnya untuk mempertimbangkan teori perilaku lainnya untuk menjelaskan aktivitas knowledge sharing seperti theory of planned behavior dan social cognitive theory.

The objective of this research is to identify and analyzes factors affecting auditor’s attitude toward knowledge sharing. The researcher uses auditor of KAP existed in Jakarta as respondent of the research with the theory of reasoned action formed as frame model in order to explain those factors. Sampling technique uses convenience sampling. The primary data used in the research was taken from 153 respondents by using questionnaires, while hypothesis test is using SPSS program. The result shows that the all-five proposed hypotheses is supported, which is mean that extrinsic motivation negatively affects on auditor’s attitude toward knowledge sharing, absorptive capacity positively affects on auditor’s attitude toward knowledge sharing, organizational commitment positively affects on auditor’s attitude toward knowledge sharing, subjective norm positively affects on auditor’s attitude toward knowledge sharing, and sense of self-worth positively affects on the auditor’s attitude toward knowledge sharing. This result provides important contribution to KAP in order to create an effective knowledge sharing. Furthermore, it distributes meaning to the next researcher to considerate other behavioral theory to describe knowledge sharing activity such as theory of planned behavior and social cognitive theory.

Kata Kunci : theory of reasoned action, sikap auditor terhadap knowledge sharing, motivasi ekstrinsik, absorptive capacity, komitmen organisasi, norma subyektif, sense of self-worth, theory of reasoned action, attitude toward knowledge sharing, extrinsic motivation, a