INOVASI ORGANISASI SEBAGAI PEMEDIASI PARTIAL ANTARA PEMBELAJARAN ORGANISASI DENGAN KINERJA ORGANISASI (Studi Empiris Pada Kantor AkuntanPublik di Pulau Jawa)

Authors

  • Lilis Sulistyani Akuntansi STIE – AUB-Surakarta
  • Ifah Lathifah Magister Manajemen STIE-AUB-Surakarta

DOI:

https://doi.org/10.33061/rsfu.v4i1.3408

Abstract

Peneltian ini bertujuan untuk menguji secara empiris pengaruh pembelajaran organisasi terhadap kinerja organisasi dengan variabel inovasi organisasi sebagai variabel mediasi pada Kantor Akuntan Publik (KAP) di pulau Jawa. Penelitian ini menggunakan teknik survei kuesioner untuk pengumpulan data. Teknik sampling yang digunakan adalah random sampling. Data yang dapat dikumpulkan sebanyak 93 responden dan pengujian dilakukan dengan menggunakan Partial Least Square Structural Equation Model (PLS – SEM) berupa program WarpPLS 3.0.
Hasil pengujian membuktikan bahwa komitmen untuk belajar (KUB) berpengaruh positif namun tidak signifikan terhadap kinerja organisasi (KIN); berbagi visi (BV) berpengaruh positif namun tidak signifikan terhadap kinerja organisasi (KIN); keterbukaan pikiran (KP) berpengaruh positif signifikan terhadap kinerja organisasi. Komitmen untuk belajar (KUB) berpengaruh positif tidak signifikan terhadap inovasi organisasi (IO); berbagi visi (BV) berpengaruh positif signifikan terhadap inovasi organisasi (IO); keterbukaan pikiran (KP) berpengaruh positif signifikan terhadap inovasi organisasi (IO) dan inovasi organisasi (IO) berpengaruh positif signifikan terhadap kinerja organisasi (KIN). Inovasi organisasi (IO) terbukti sebagai pemediasi parsial (kategori 20% sampai 80%) pengaruh antara keterbukaan pikiran (KP) dengan kinerja organisasi (KIN) dengan nilai VAF= 0,324.
Kata Kunci: Komitmen Untuk Belajar, Berbagi Visi, Keterbukaan Pikiran, Inovasi Organisasi, Kinerja Organisasi dan Kantor Akuntan Publik.

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Published

2020-01-11

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Vol. 4 No. 1 (2020): RESEARCH FAIR UNISRI

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