The Effects of Organizational Politics, Interpersonal Conflict, and Knowledge Sharing on Auditor Performance
DOI:
https://doi.org/10.54259/akua.v5i4.9153Keywords:
Organizational Politics, Interpersonal Conflict, Knowledge Sharing, Auditor PerformanceAbstract
This study examines the effects of organizational politics, interpersonal conflict, and knowledge sharing on auditor performance. The study employs a quantitative cross-sectional survey of auditors working at audit firms in Jakarta, Indonesia. Using purposive sampling, 103 usable questionnaires were collected from auditors with at least two years of audit experience. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The results indicate that organizational politics has a significant negative effect on auditor performance (β = −0.240, p = .008), while interpersonal conflict also has a significant negative effect (β = −0.291, p = .002). In contrast, knowledge sharing has a significant positive effect on auditor performance (β = 0.338, p < .001). The regression model explains 23.6% of the variance in auditor performance. These findings indicate that auditor performance is associated with both organizational and interpersonal conditions as well as the availability and exchange of knowledge within audit firms. The study suggests that audit firms should strengthen transparent organizational practices, manage interpersonal conflict effectively, and facilitate knowledge-sharing practices to support auditor performance.
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