ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh knowledge management enablers terhadap kinerja entitas akuntansi di Indonesia. Knowledge management enablersdalam penelitian ini terdiri dari ICT know-how dan skills, job training, job rotation, KM technology, dan knowledge sharing. Sampel dalam penelitian ini adalah 229 penyusun laporan keuangan pada entitas akuntansi di Indonesia. Data dikumpulkan dengan metode survei online. Data dalam penelitian ini dianalisis menggunakan Structural Equation Modelling (SEM) dengan software AMOS 22. Hasil penelitian menunjukkan bahwa empatknowledge management enablersyaitu ICT know-how dan skills, job training, KM technology, dan knowledge sharing berpengaruh signifikan terhadap kinerja entitas akuntansi di Indonesia. Sementara itu, satu knowledge management enablers yaitu job rotation tidak berpengaruh terhadap kinerja entitas akuntansi di Indonesia.
Kata kunci:  kinerja entitas akuntansi, knowledge management enablers, survei online.
ABSTRACT
This study aims to determine the effect of knowledge management enablers on the performance of the accounting entity in Indonesia. Knowledge management enablers in this research consist of ICT know-howandskills, job training, job rotation, KM technology, andknowledge sharing.Sample in this study are 229financial statements maker of the accounting entities in Indonesia. The data is collectedby online survey method. The data in this study is analyzed by using Structural Equation Modelling (SEM) by AMOS22 software. The results shows that four of knowledge management enablers which are ICT know-howandskills, job training, KM technology, andknowledge sharing have asignificant influence on the performance of the accounting entity in Indonesia. In contrast, a knowledge management enablers that is job rotation does not affect the performance of the accounting entity in Indonesia.
Keywords: Performance of accounting entity, knowledge management enablers, online survey.