Pengaruh Transformational Leadership pada Compeitive Advantage melalui Knowledge Management dan Organizational Culture pada Kantor Akuntan di Indonesia

Hendri Kwistianus(1*), Devie Devie(2), Yenni Mangoting(3),


(1) 
(2) 
(3) 
(*) Corresponding Author

Abstract


Era globalisasi mendorong perkembangan pesat dalam bidang teknologi dan informasi serta memicu persaingan yang semakin ketat dalam pasar global termasuk dalam industri jasa akuntansi. Persaingan jasa akuntansi dari dunia internasional seperti MEA serta potensi pertumbuhan ekonomi Indonesia memberikan tantangan sekaligus kesempatan bagi industri jasa akuntansi Indonesia untuk dapat bersaing. Pemimpin dalam kantor akuntan didorong untuk semakin adaptif dan fleksibel dalam menghadapi perubahan yang cepat. Sebagai perusahaan jasa profesional yang menjual keahlian, kantor akuntan dituntut untuk mampu menciptakan serta mempertahankan knowledge sehingga mampu menjadi keunggulan bersaing organisasi. Penelitian ini bertujuan untuk melihat pengaruh transformational leadership, knowledge management dan organizational culture terhadap competitive advantage pada kantor akuntan di Indonesia. Penyebaran kuesioner dilakukan pada kantor akuntan yang terdaftar di kementrian keuangan Republik Indonesia. Hasil penelitian menunjukkan bahwa transformational leadership, knowledge management dan organizational culture berpengaruh positif terhadap competitive advantage. Hasil penelitian ini juga menyatakan organizational culture mampu memperkuat pengaruh transformational leadership terhadap knowledge management.

 

Kata Kunci: Transformational leadership, Knowledge management, Organizational culture, Kantor akuntan, Akuntansi.

 

The era of globalization drives rapid changes in technology and information and trigger tougher competition in global markets including in the accounting services industry. Competition of accounting services from the international world such as MEA and the potential growth of Indonesia's economy provides challenges as well as opportunities for the Indonesian accounting services industry to compete. Leaders in accounting firm are encouraged to be more adaptive and flexible to face the rapid change. As a professional service company that sells expertise, accounting firms are required to be able to create and maintain knowledge so that it becomes an organizational competitive advantage. This study aims to examine the influence of transformational leadership, knowledge management and organizational culture on competitive advantage at accounting firm in Indonesia. Questionnaires were distributed to accounting firms listed in the Ministry of Finance of the Republic of Indonesia. The results show that transformational leadership, knowledge management and organizational culture have a positive effect on competitive advantage. The results of this study also state that organizational culture is able to strengthen the influence of transformational leadership on knowledge management.

 

Keywords: Transformational leadership, Knowledge management, Organizational culture, Accountant office, Accounting.


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