Modal Intelektual, Manajemen Pengetahuan dan Kinerja UMKM serta Kecepatan dan Kualitas Inovasi sebagai Variabel Mediasi
Abstract
The study explores the relationship between intellectual capital, knowledge management on firm performance and the role of speed and quality of innovation as mediating variables. Data was collected from MSME actors through a structured questionnaire. The sample used as many as 275 MSME actors in Lumajang Regency and analyzed using Smart PLS 3. The results of the study prove that intellectual capital and knowledge management significantly affect innovation, both the speed of innovation and the quality of innovation. Intellectual capital cannot directly affect the company's performance, but knowledge management can directly affect the company's performance. Overall, the role of speed and quality of innovation mediates the relationship between intellectual capital and knowledge management on firm performance.
Keywords: Intellectual Capital; Knowledge Management; Innovation; MSME Performance.
Downloads
Download data is not yet available.
References
Asiaei, K., & Jusoh, R. (2015). A multidimensional view of intellectual capital: The impact on organizational performance. Management Decision, 53, 668–697. https://doi.org/10.1108/MD-05-2014-0300
Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models. Management Decision, 36(63–76). https://doi.org/10.1108/00251749810204142
Bontis, Nick, & Nick. (2000). ASSESSING KNOWLEDGE ASSETS: AReview of the models used to measure intellectual capital. 3(1), 41–60.
Cabello-Medina, C., Lopez-Cabrales, A., & Valle-Cabrera, R. (2011a). Leveraging the innovative performance of human capital through HRM and social capital in Spanish firms. International Journal of Human Resource Management, (22), 807–828. https://doi.org/10.1080/09585192.2011.555125
Cabello-Medina, C., Lopez-Cabrales, A., & Valle-Cabrera, R. (2011b). Leveraging the innovative performance of human capital through HRM and social capital in Spanish firms. International Journal of Human Resource Management, 22, 807–828. https://doi.org/10.1080/09585192.2011.555125
Civi, E. (2000). Knowledge management as a competitive asset: A review. Marketing Intelligence & Planning, 18(4), 166–174.
Darroch. (2005). Knowledge management, innovation and firm performance. Journal of Knowledge Management, 9, 101–115.
Edvinsson, L., & Malone, M. S. (1997). Intellectual capital: Realizing your company’s true value by finding its hidden brainpower. New York: HarperBusiness.
Gloet, M., & Terziovski, M. (2004). Exploring the relationship between knowledge management practices and innovation performance. Journal of Manufacturing Technology Management, 15(5), 402–409.
Holsapple, C. W., & Jones, K. (2005). Exploring secondary activities of the knowledge chain. Knowledge and Process Management, 12(1), 3–31.
Hsu, L. C., & Wang, C. H. (2012). Clarifying the Effect of Intellectual Capital on Performance: The Mediating Role of Dynamic Capability. British Journal of Management, 23(2), 179–205. https://doi.org/10.1111/j.1467-8551.2010.00718.x
Iswati, S. (2018). Memprediksi Kinerja Keuangan Dengan Modal Intelektual Pada Perusahaan Perbankan Terbuka Di Bursa Efek Jakarta. EKUITAS (Jurnal Ekonomi Dan Keuangan), 11(2), 159–174. https://doi.org/10.24034/j25485024.y2007.v11.i2.313
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607–610.
Limanseto, H. (2022). No Title. Retrieved from Biro Komunikasi, Layanan Informasi, dan Persidangan Kementerian Koordinator Bidang Perekonomian website: https://ekon.go.id/publikasi/detail/2969/umkm-menjadi-pilar-penting-dalam-perekonomian-indonesia
Ling, Y. H. (2011). The influence of intellectual capital on organizational performance-Knowledge management as moderator. Asia Pacific Journal of Management, 30(3), 937–964. https://doi.org/10.1007/s10490-011-9257-5
Mardani, A., Nikoosokhan, S., Moradi, M., & Doustar, M. (2018). The Relationship Between Knowledge Management and Innovation Performance. Journal of High Technology Management Research, 29(1), 12–26. https://doi.org/10.1016/j.hitech.2018.04.002
OConnor, A., Roos, G., & Vickers-Willis, T. (2007). Evaluating an Australian public policy organizations innovation capacity. European Journal of Innovation Management, 10(4), 532–558.
Sardo, F. M. A. (2018). The impact of financing decisions of intellectual capital on firms’ financial performance and on the gap between firm’s book value and market value. 201.
Shih, K. H., Chang, C. J., & Lin, B. (2010). Assessing knowledge creation and intellectual capital in banking industry. Journal of Intellectual Capital, 11(1), 74–89. https://doi.org/10.1108/14691931011013343
Teece, D. J. (2000). Strategies for managing knowledge assets: the role of firm structure and industrial context. Long Range Planning, 33, 35–54.
Ur Rehman, S., Elrehail, H., Alsaad, A., & Bhatti, A. (2021). Intellectual capital and innovative performance: a mediation-moderation perspective. Journal of Intellectual Capital, (May). https://doi.org/10.1108/JIC-04-2020-0109
Wang, Z., Cai, S., Liang, H., Wang, N., & Xiang, E. (2021a). Intellectual capital and firm performance: the mediating role of innovation speed and quality. International Journal of Human Resource Management, 32(6), 1222–1250. https://doi.org/10.1080/09585192.2018.1511611
Wang, Z., Cai, S., Liang, H., Wang, N., & Xiang, E. (2021b). Intellectual capital and firm performance: the mediating role of innovation speed and quality. International Journal of Human Resource Management, 32(6), 1222–1250. https://doi.org/10.1080/09585192.2018.1511611
Wang, Z., Wang, N., Cao, J., & Ye, X. (2016). The impact of intellectual capital – knowledge management strategy fit on firm performance. Management Decision, 54(8), 1861–1885. https://doi.org/10.1108/MD-06-2015-0231
Wu, W. Y., Chang, M. L., & Chen, C. W. (2008). Promoting innovation through the accumulation of intellectual capital, social capital, and entrepreneurial orientation. R and D Management, 38(3), 265–277. https://doi.org/10.1111/j.1467-9310.2008.00512.x
Yang, J. (2010). The knowledge management strategy and its effect on firm performance: A contingency analysis. International Journal of Production Economics, 125(2), 215–223.
Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models. Management Decision, 36(63–76). https://doi.org/10.1108/00251749810204142
Bontis, Nick, & Nick. (2000). ASSESSING KNOWLEDGE ASSETS: AReview of the models used to measure intellectual capital. 3(1), 41–60.
Cabello-Medina, C., Lopez-Cabrales, A., & Valle-Cabrera, R. (2011a). Leveraging the innovative performance of human capital through HRM and social capital in Spanish firms. International Journal of Human Resource Management, (22), 807–828. https://doi.org/10.1080/09585192.2011.555125
Cabello-Medina, C., Lopez-Cabrales, A., & Valle-Cabrera, R. (2011b). Leveraging the innovative performance of human capital through HRM and social capital in Spanish firms. International Journal of Human Resource Management, 22, 807–828. https://doi.org/10.1080/09585192.2011.555125
Civi, E. (2000). Knowledge management as a competitive asset: A review. Marketing Intelligence & Planning, 18(4), 166–174.
Darroch. (2005). Knowledge management, innovation and firm performance. Journal of Knowledge Management, 9, 101–115.
Edvinsson, L., & Malone, M. S. (1997). Intellectual capital: Realizing your company’s true value by finding its hidden brainpower. New York: HarperBusiness.
Gloet, M., & Terziovski, M. (2004). Exploring the relationship between knowledge management practices and innovation performance. Journal of Manufacturing Technology Management, 15(5), 402–409.
Holsapple, C. W., & Jones, K. (2005). Exploring secondary activities of the knowledge chain. Knowledge and Process Management, 12(1), 3–31.
Hsu, L. C., & Wang, C. H. (2012). Clarifying the Effect of Intellectual Capital on Performance: The Mediating Role of Dynamic Capability. British Journal of Management, 23(2), 179–205. https://doi.org/10.1111/j.1467-8551.2010.00718.x
Iswati, S. (2018). Memprediksi Kinerja Keuangan Dengan Modal Intelektual Pada Perusahaan Perbankan Terbuka Di Bursa Efek Jakarta. EKUITAS (Jurnal Ekonomi Dan Keuangan), 11(2), 159–174. https://doi.org/10.24034/j25485024.y2007.v11.i2.313
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607–610.
Limanseto, H. (2022). No Title. Retrieved from Biro Komunikasi, Layanan Informasi, dan Persidangan Kementerian Koordinator Bidang Perekonomian website: https://ekon.go.id/publikasi/detail/2969/umkm-menjadi-pilar-penting-dalam-perekonomian-indonesia
Ling, Y. H. (2011). The influence of intellectual capital on organizational performance-Knowledge management as moderator. Asia Pacific Journal of Management, 30(3), 937–964. https://doi.org/10.1007/s10490-011-9257-5
Mardani, A., Nikoosokhan, S., Moradi, M., & Doustar, M. (2018). The Relationship Between Knowledge Management and Innovation Performance. Journal of High Technology Management Research, 29(1), 12–26. https://doi.org/10.1016/j.hitech.2018.04.002
OConnor, A., Roos, G., & Vickers-Willis, T. (2007). Evaluating an Australian public policy organizations innovation capacity. European Journal of Innovation Management, 10(4), 532–558.
Sardo, F. M. A. (2018). The impact of financing decisions of intellectual capital on firms’ financial performance and on the gap between firm’s book value and market value. 201.
Shih, K. H., Chang, C. J., & Lin, B. (2010). Assessing knowledge creation and intellectual capital in banking industry. Journal of Intellectual Capital, 11(1), 74–89. https://doi.org/10.1108/14691931011013343
Teece, D. J. (2000). Strategies for managing knowledge assets: the role of firm structure and industrial context. Long Range Planning, 33, 35–54.
Ur Rehman, S., Elrehail, H., Alsaad, A., & Bhatti, A. (2021). Intellectual capital and innovative performance: a mediation-moderation perspective. Journal of Intellectual Capital, (May). https://doi.org/10.1108/JIC-04-2020-0109
Wang, Z., Cai, S., Liang, H., Wang, N., & Xiang, E. (2021a). Intellectual capital and firm performance: the mediating role of innovation speed and quality. International Journal of Human Resource Management, 32(6), 1222–1250. https://doi.org/10.1080/09585192.2018.1511611
Wang, Z., Cai, S., Liang, H., Wang, N., & Xiang, E. (2021b). Intellectual capital and firm performance: the mediating role of innovation speed and quality. International Journal of Human Resource Management, 32(6), 1222–1250. https://doi.org/10.1080/09585192.2018.1511611
Wang, Z., Wang, N., Cao, J., & Ye, X. (2016). The impact of intellectual capital – knowledge management strategy fit on firm performance. Management Decision, 54(8), 1861–1885. https://doi.org/10.1108/MD-06-2015-0231
Wu, W. Y., Chang, M. L., & Chen, C. W. (2008). Promoting innovation through the accumulation of intellectual capital, social capital, and entrepreneurial orientation. R and D Management, 38(3), 265–277. https://doi.org/10.1111/j.1467-9310.2008.00512.x
Yang, J. (2010). The knowledge management strategy and its effect on firm performance: A contingency analysis. International Journal of Production Economics, 125(2), 215–223.
Published
2022-08-26
How to Cite
CAHYANINGATI, Retno et al.
Modal Intelektual, Manajemen Pengetahuan dan Kinerja UMKM serta Kecepatan dan Kualitas Inovasi sebagai Variabel Mediasi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 2227-2238, aug. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/88707>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i08.p20.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
