Trust Mediation on Organizational Commitment and Knowledge Sharing Relationship among Auditors

Nur  Anita; Frida Fanani  Rohma; Hutomo Atman  Maulana

doi:10.37859/jae.v16i1.11493

Authors

Nur Anita Politeknik Negeri Bengkalis
Frida Fanani Rohma Universitas Trunodjoyo Madura
Hutomo Atman Maulana Politeknik Negeri Bengkalis

DOI:

https://doi.org/10.37859/jae.v16i1.11493

Keywords: organizational, commitment, trust, knowledge sharing, auditor

Abstract

This study aims to examine the effect of organizational commitment on knowledge sharing with trust as a mediating variable. This topic is important because auditors’ knowledge-sharing behavior plays a significant role in supporting audit quality, while the relationship between organizational commitment and knowledge sharing remains inconsistent in prior studies. This study employed a survey method involving 68 auditors in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 7.0. The results show that organizational commitment has a negative effect on knowledge sharing, but the effect becomes positive when mediated by trust. These findings indicate that trust plays an important role in strengthening the relationship between organizational commitment and knowledge-sharing behavior. This study contributes to the literature on auditors' knowledge sharing by explicating the ex-ante factors.

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