Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance

<p>This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned....

Full description

Bibliographic Details
Main Authors: Dwi Irawan, Elvin Bastian, Imam Abu Hanifah
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2019-09-01
Series:Journal of Accounting and Investment
Subjects:
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/5268
_version_ 1818303967808978944
author Dwi Irawan
Elvin Bastian
Imam Abu Hanifah
author_facet Dwi Irawan
Elvin Bastian
Imam Abu Hanifah
author_sort Dwi Irawan
collection DOAJ
description <p>This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned. The data of this research were analyzed using structural equation modelling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicated that knowledge sharing had a significant positive effect on human capital, yet no significant effect on structural capital and relational capital. Knowledge sharing also had no significant effect on organizational performance. Meanwhile, the organizational culture had a significant positive effect on human capital, structural capital, and relational capital and also significant effect on organizational performance. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital.</p><p> </p>
first_indexed 2024-12-13T06:03:13Z
format Article
id doaj.art-8d3703603a1f4c5cb6397ae47a41039b
institution Directory Open Access Journal
issn 2622-3899
2622-6413
language English
last_indexed 2024-12-13T06:03:13Z
publishDate 2019-09-01
publisher Universitas Muhammadiyah Yogyakarta
record_format Article
series Journal of Accounting and Investment
spelling doaj.art-8d3703603a1f4c5cb6397ae47a41039b2022-12-21T23:57:17ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132019-09-0120326728210.18196/jai.20031283474Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational PerformanceDwi Irawan0Elvin Bastian1Imam Abu Hanifah2Department of Accounting, Universitas Muhammadiyah Malang, Malang.Department of Accounting, Universitas Sultan Ageng Tirtayasa, Banten.Department of Accounting, Universitas Sultan Ageng Tirtayasa, Banten.<p>This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned. The data of this research were analyzed using structural equation modelling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicated that knowledge sharing had a significant positive effect on human capital, yet no significant effect on structural capital and relational capital. Knowledge sharing also had no significant effect on organizational performance. Meanwhile, the organizational culture had a significant positive effect on human capital, structural capital, and relational capital and also significant effect on organizational performance. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital.</p><p> </p>https://journal.umy.ac.id/index.php/ai/article/view/5268knowledge sharingorganizational cultureintellectual capitalorganizational performancemanufacturing companies
spellingShingle Dwi Irawan
Elvin Bastian
Imam Abu Hanifah
Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance
Journal of Accounting and Investment
knowledge sharing
organizational culture
intellectual capital
organizational performance
manufacturing companies
title Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance
title_full Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance
title_fullStr Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance
title_full_unstemmed Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance
title_short Knowledge Sharing, Organizational Culture, Intellectual Capital, and Organizational Performance
title_sort knowledge sharing organizational culture intellectual capital and organizational performance
topic knowledge sharing
organizational culture
intellectual capital
organizational performance
manufacturing companies
url https://journal.umy.ac.id/index.php/ai/article/view/5268
work_keys_str_mv AT dwiirawan knowledgesharingorganizationalcultureintellectualcapitalandorganizationalperformance
AT elvinbastian knowledgesharingorganizationalcultureintellectualcapitalandorganizationalperformance
AT imamabuhanifah knowledgesharingorganizationalcultureintellectualcapitalandorganizationalperformance