Volume 23 No. 3, December 2024
MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 23 NO. 3, DECEMBER 2024
Risk Tolerance and Sharing Transparency as Mediating Factors in Explaining Family and Knowledge Support Towards Entrepreneurial Activities
Arum Arupi Kusnindar1♣ , Ambya1, Ayi Ahadiat1 and Nor Balkish Zakaria2
1Faculty of Economics and Business, University of Lampung Bandar Lampung, Indonesia
2Accounting Research Institute (HICoE), Universiti Teknologi MARA, Selangor, Malaysia
ABSTRACT
This study examined the effect of family support and knowledge on entrepreneurial activity, with a special focus on the moderating effect of knowledge sharing and risk tolerance. By taking a sample of 116 entrepreneurs in Indonesia, this study used Structural Equation Modeling (SEM) to analyze the data collected through a comprehensive survey questionnaire. These findings provided strong evidence that family support positively influenced entrepreneurial activity, and knowledge was found to have a positive effect on entrepreneurial activity. The research results also revealed that knowledge-sharing transparency acted as a moderator in the relationship between knowledge and entrepreneurial activity. On the other hand, the results showed that risk tolerance did not moderate the relationship between family support and entrepreneurial activity. This study contributes to subsequent research, especially regarding the relationship between risk tolerance and family support. Hence, examining how the influence of family and knowledge support with sharing transparency and risk tolerance on entrepreneurial activity across different cultural contexts in future research is highly recommended.
Keywords: Risk Tolerance, Knowledge Sharing, Family Support, Entrepreneurial Activity
♣ Corresponding Author: Arum Arupi Kusnindar; University of Lampung, Indonesia; Email: arumkusnindar@gmail.com; Tel:+62895344652985
ARTICLE INFO
Article History:
Received: 17 August 2023
Accepted: 27 June 2024
Available online: 01 December 2024