PENGARUH FAKTOR-FAKTOR TEKNOLOGI INFORMASI, INTERAKSI, DAN MOTIVASI TERHADAP KEMAMPUAN AUDITOR DALAM BERBAGI PENGETAHUAN
Nabella Duta Nusa(1*)
(1) Maksi FEB UGM
(*) Corresponding Author
Abstract
Keywords
Full Text:
PDFReferences
Alavi, M., Leidner, D. E. 1999. "Knowledge Management Systems: Issues, Challenges and Benefits". Communications of AIS. Vol 1: 37.Alavi, M., Leidner, D. E. 2001. "Review: Knowledge Management and Knowledge Management Systems: Conceptual Foundations and Research Issues," MIS Quarterly, vol. 25:1, pp. 107-136.Allen, Robert D., Hermanson, Dana R., Kozloski, Thomas M. & Ramsay, Robert J. 2006. “Auditor Risk Assessment: Insights from the Academic Literature”. Accounting Horizons, vol. 20: 2, pp. 157-177.Ba, S., Stallaert, J., Whinston, A.B. 2001. "Research Commentary: Introducing a Third Dimension in Information Systems Design? The Case for Incentive Alignment". Information Systems Research, vol. 12:3, pp. 225-239.Bamber, R. Tubbs. 1989. “Audit Structure and Its Relation to Role Conflict and Role Ambiguity: An Empirical Investigation”. The Accounting Review, 64,pp. 285-299.Bandura, A. 1995. “Self-efficacy in Changing Societies”. Cambridge University Press.Bandura, A. 1986. “Social Foundations of Thought and Action: A Social Cognitive Theory”. Prentice HallBaron, R., D. Kenny. 1986. “The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Consideration”. Journal of Personality and Social Psychology, Vol. 51, pp. 1173-1182.Blau, P. M. 1964. “Exchange and Power in Social Life”. John Wiley. NewYork.Brazel, J., C. Agoglia, R. Hatfield. 2004. “Electronic Versus Face-to-Face Review: The Effects of AlternativeForms of Review on Auditor’s Performance”. The Accounting Review, Vol. 79, pp. 949-966.Bock, G.W., Zmud, R.W., Kim, Y.G., dan Lee, J.N., 2005. “Behavioral Intention Formation in Knowledge Sharing: Examining the Roles of Extrinsic Motivators, Social-Psychological Forces, and Organizational Climate”. MIS Quarterly, Vol. 29, pp. 87-111Chennamaneni, A., 2006. “Determination of Knowledge Sharing Behavior: Developing and Testing an Integrated Theoretical Model”. UMI Dissertations Publishing.Constant, D., Sproull, L., Kiesler, S. 1996. "The Kindness of Strangers: The Usefulness of Electronic Weak Ties for Technical Advice". Organization Science, Vol. 7:2, pp. 119-135.Davenport, T.H., Prusak, L. 1998. “Working Knowledge: How Organizations Manage What They Know”. Boston: Harvard Business School Press.DeLone, W. H. dan McLean, E. R. 2003. “The DeLone and McLean Model of Information Systems Success: A Ten-Year Update”. Journal of Management Information Systems, Vol. 19:4, pp. 9-30.Dreher, G., R. Ash. 1990. “A Comparative Study of among Men and Women in Managerial, Professional, and Technical Positions”. Journal of Applied Psychology, Vol. 75, pp.539-546.Dooley, D. 2001. “Social Research Methods”. Prentice Hall, Upper Saddle River, NJ.Fargher, N., D. Mayorga, K. Trotman. 2005. “A Field-Based Analysis of Audit Work Paper Review”. Auditing: A Journal of Practice & Theory, Vol. 24, pp. 85-110.16Gibbins, M., Wright, A.M., 1999. “Expertise and Knowledge Management in Public Accounting Professional Services Firms: A North American Perspective”. Australian Accounting Review. Vol 9: 27-34.Gibbins, M., dan K. Trotman. 2002. “Audit Review: Manager’s Interpersonal Expectations and Conduct of The Review”. Contemporary Accounting Research, Vol. 19, pp. 411-444.Jogiyanto. 2008. “Sistem Informasi Keperilakuan”. Penerbit AndiJogiyanto. 2013. “Pedoman Survei Kuesioner”. BPFEGujarati. 2004. “Basic Econometrics – 4th Edition”. The McGraw-Hill Companies.Hair, J.F, Black, W.C, Babin, B.J, Anderson, R.E. 2010. “Multivariate Data Analysis – 7th Edition”. Prentice Hall.Homans, George. C. 1958. “Social Behavior as Exchange”. American Journal of Sociology. Vol.63: 597-606Ipe, Minu. 2003. “Knowledge Sharing in Organizations: A Conceptual Framework”. Human Resource Development Review, Vol. 2:4, pp. 337-359.Kankanhalli, A., Tan, B.C.Y, Wei, K.K., 2005. “Contributing Knowledge to Electronic Knowledge Repositories: An Empirical Investigation”. MIS Quarterly. Vol 29: 113-143.Knechel, W. 2000. “Behavioral Research in Auditing and Its Impact on Audit Education”. Issues in Accounting Education 15 (November).Kim, S., dan Lee, H. 2006. “The Impact of Organizational Context and Information Technology on Employee Knowledge-Sharing Capabilities”. Public Administration Review, Vol. 66:3, pp. 370-385.Lin, H., Fan, W., 2011. “Leveraging Organizational Knowledge through Electronic Knowledge Repositories in Public Accounting Firms: An Empirical Investigation”. Behavioral Research in Accounting. American Accounting Association, Vol. 23, pp. 147-167.Low, Kin-Yew. 2004. “The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions”. The Accounting Review. Vol. 79: 1, pp. 201-219.Nonaka, I., Takeuchi, H., 1995. “The Knowledge Creating Company: How Japanese Companies Create the Dynamics of Innovation”. New York: Oxford University Press.Noor, N.M., Salim, J. 2011. “Factors Influencing Employee Knowledge Sharing Capabilities in Electronic Government Agencies in Malaysia”. International Journal of Computer Science Issues. Vol. 8: 106-114.O’Donnell, Ed. 1995. “The Effect of Auditor Knowledge on Information Processing during Analytical Review”. UMI Dissertations Publishing.Okyere-Kwakye, E., Nor, K.M. 2011. “Individual Factors and Knowledge Sharing”. American Journal of Economics and Business Administration 3 (1), pp. 66-72Rizzo, J., R. House, dan S. Lirtzman. 1970. “Role Conflict and Ambiguity in Complex Organizations”. Administrative Science Quarterly, Vol. 15, pp. 150-163Salisbury, M. 2002. “Putting Theory into Practice to Build Knowledge Management Systems”. Journal of Knowledge Management, Vol. 7, pp. 128-141.Scandura, T. A. & Pellegrini, E. K. 2007. “Workplace Mentoring: Theoritical Approaches and Methodological Issues”. Handbook of Mentoring: A Multiple Perspective Approach.Sekaran, U. 2003. “Research Methods for Business: A Skill Building Approach – 4th Edition”. John Wiley. New York.Shumaker, S., dan Brownell, A. 1984. “Toward a Theory of Social Support: Closing Conceptual Gaps”. Journal of Social Issues, Vol. 40:4, pp. 11-36.17Ikatan Akuntan Publik Indonesia (IAPI). 2011. “Standar Profesional Akuntan Publik (SPAP)”.Vera-Munoz, S.C., Ho, J.L., Chow, C.W. 2006. “Enhancing Knowledge Sharing in Public Accounting Firms”. Accounting Horizons, Vol. 20, pp. 133-155.Viator, R. E. 2001. “The Association of Formal and Informal Public Accounting Mentoring with Role Stress and Related Job Outcomes”. Accounting, Organizations and Society, Vol. 26, pp. 73- 93Wasko, M.M, Faraj, S. 2005. “Why Should I Share? Examining Social Capital and Knowledge Contribution in Electronic Networks of Practice”. MIS Quarterly, Vol. 29, pp. 35- 57Yoo, Y., Torrey, B. 2002. "National Culture and Knowledge Management in a Global Learning Organization," in The Strategic Management of Intellectual Capital and Organizational Knowledge”. Oxford University Press, pp. 421-434.
DOI: https://doi.org/10.22146/abis.v2i3.59361
Article Metrics
Abstract views : 413 | views : 908Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
______________________________________________________________________________________________________
2302 - 1500