- 권한신청
- P-ISSN1738-3110
- E-ISSN2093-7717
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Work Ethics Strengthen the Impact of Distribution Knowledge Sharing on Innovation Abilities in Small Public Accountant Firms
Work Ethics Strengthen the Impact of Distribution Knowledge Sharing on Innovation Abilities in Small Public Accountant Firms
MAEMUNAH, Mey (Accounting, Faculty Economics and Business, Universitas Islam Bandung)
HARTANTO, Rudy (Accounting, Faculty Economics and Business, Universitas Islam Bandung)
PURNAMASARI, Pupung (Accounting, Faculty Economics and Business, Universitas Islam Bandung)
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Abstract
Purpose: This study examines the effect of distribution knowledge sharing on innovation ability using work ethic as a variable that strengthens this effect. Research design, data and methodology: This research was conducted on 283 auditors who work at the Small Public Accounting Firm (SPAF) in Indonesia. The research method used is a verification method with a quantitative approach. The sampling technique used is a non-probability sampling technique with a purposive sampling type. Furthermore, the data analysis technique used is PLS-SEM. Results: The results of the tests that have been carried out show that distribution knowledge sharing has a significant effect on the auditor's innovation ability. Other test results show that work ethic has a significant effect on innovation ability and work ethic strengthens the effect of distribution knowledge sharing on auditors' innovation ability. Conclusions: Auditors in Indonesia have implemented distribution knowledge sharing activities optimally followed by a maximum work ethic to encourage high innovation abilities that will be able to create new methods and ideas that can be useful for clients. This research is expected to provide distribution knowledge to auditors to be able to improve their abilities, especially in the field of auditing to increase their competence as auditors.
- keywords
- Distribution Knowledge Sharing, Innovation Ability, Small Public Accounting Firm, Work Ethics
참고문헌
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