Authors:

Retno Cahyaningati, Fauzan Muttaqien, Riza Bahtiar Sulistyan, Ratna Wijayanti Daniar Paramita, Selvia Roos Ana

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.”

Keywords

Intellectual Capital; Knowledge Management; Innovation; MSME Performance.

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https://jurnal.harianregional.com/akuntansi/full-88707

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://jurnal.harianregional.com/akuntansi/id-88707. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2022.v32.i08.p20.

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Issue

Vol 32 No 8 (2022)

Section

Articles

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