Mediating role of work stressors between auditor knowledge-sharing activities and job satisfaction in Indonesian small audit firms

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Audit businesses encourage their auditors to conduct remote audits during the COVID-19 pandemic. Therefore, auditors from small audit firms exchange their skills, viewpoints, and experiences through internet forums. The purpose of this study is to investigate how auditors’ knowledge-sharing activities through a social media community based on the reciprocity standard can prevent stress caused by work stressors, which affect their job satisfaction. The relationship between knowledge-sharing activities, work stressors, and job satisfaction was examined using the partial least squares structural equation modelling (PLS-SEM) method. This survey includes 151 auditors from 27 Indonesian small audit firms. The findings revealed that active involvement in knowledge sharing activities through social media groups boosts auditor motivation by raising good feelings when confronted with work conflict (β = 0.334, p < 0.001) and lowering negative emotions when confronted with work ambiguity (β = –0.407, p < 0.001) and work overload (β = –0.372, p < 0.001). However, only minimizing the negative feelings of work ambiguity (β = –0.331, p < 0.001) and work overload (β = –0.277, p < 0.001) can improve job satisfaction. Furthermore, work ambiguity (β = 0.135, p < 0.001) and overload (β = 0.103, p < 0.01) totally mediate the association between knowledge–sharing activities and auditor job satisfaction. Auditors set the norm for social media reciprocity by sharing their knowledge and expertise with others. As a result, the auditor can reduce negative emotions when facing hindrance stressors, thereby increasing job satisfaction.

Acknowledgment
This research was sponsored by Lembaga Pengelola Dana Pendidikan (LPDP).

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    • Figure 1. Conceptual model
    • Table 1. Respondents’ demographic data
    • Table 2. Results of the measurement model
    • Table 3. Results of Heterotrait-Monotrait (HTMT)
    • Table 4. Results of inner VIF values
    • Table 5. Results of R2 and Q2
    • Table 6. Results of the hypotheses tests
    • Table 7. Results of the indirect effect
    • Conceptualization
      Muhammad Subhan, Suyanto Suyanto
    • Data curation
      Muhammad Subhan, Suyanto Suyanto
    • Formal Analysis
      Muhammad Subhan, Suyanto Suyanto
    • Investigation
      Muhammad Subhan, Suyanto Suyanto
    • Methodology
      Muhammad Subhan, Suyanto Suyanto
    • Project administration
      Muhammad Subhan
    • Resources
      Muhammad Subhan
    • Software
      Muhammad Subhan
    • Validation
      Muhammad Subhan, Suyanto Suyanto
    • Writing – original draft
      Muhammad Subhan
    • Writing – review & editing
      Muhammad Subhan, Suyanto Suyanto
    • Supervision
      Suyanto Suyanto