PENGARUH BUDAYA KNOWLEDGE SHARING TERHADAP KUALITAS KERJA AUDITOR: PERAN MEDIASI KOMPETENSI AUDITOR PADA DIREKTORAT JENDERAL PEMERIKSAAN KEUANGAN NEGARA VI BPK RI

Abstract

Public accountability requirements oblige the Indonesian Supreme Audit Institution (BPK RI) to issue credible Audit Reports (Laporan Hasil Pemeriksaan/LHP). In practice, auditors often work under resource constraints that can compromise audit outcomes unless offset by strong auditor competence and a collaborative organizational environment. This study examines the direct and indirect effects of knowledge-sharing culture on auditor work quality, with auditor competence serving as a mediating variable. Using an explanatory quantitative design, data were collected through a Likert-scale questionnaire administered via saturated sampling to 215 active auditors at Directorate General VI of State Finance Audit, BPK RI. The instrument was confirmed valid (item-total correlation above the 0.1338 critical value) and reliable (Cronbach's Alpha between 0.954 and 0.973), and classical assumption tests indicated normally distributed and homogeneous data. Path analysis in SPSS shows that knowledge-sharing culture has a significant positive effect on auditor competence (β = 0.953; t = 45.831; p < 0.001). Knowledge-sharing culture and auditor competence together explain 83.3% of the variance in auditor work quality (R² = 0.833; F = 530.198; p < 0.001), and the Sobel test confirms that auditor competence significantly mediates the effect of knowledge-sharing culture on auditor work quality (z = 12.117; p < 0.001). These findings suggest that strengthening a knowledge-sharing culture, in tandem with technical competence, is essential to improving LHP quality. Management of Directorate General VI is advised to develop an interactive digital knowledge-repository system, design thematic training programs aligned with each directorate's entity risk profile, and establish standardized competency-development pathways through post-certification programs and integrated postgraduate scholarship schemes.