This study aims to determine the effect of knowledge sharing on auditor innovation capabilities that are moderated by work ethic. This research was conducted at the Public Accountant Firm in the city of Bandung. Respondents in this study were external auditors. The research method used is research verification survey with a quantitative approach. Sampling was determined by nonprobability sampling technique with a type of purposive sampling, with a sample of 34 respondents. The data analysis technique used is moderate regression analysis.. The results of the tests that have been done show that knowledge sharing has a significant effect on the auditor’s innovation ability. Other test results show that work ethic does not have a significant effect on the ability of innovation and work ethic not to moderate the effect of knowledge sharing on the auditor’s innovation ability. Based on these studies, auditors who have high innovation capabilities will be able to provide new ideas that can benefit clients. But in making innovations auditors must remain on track, not violate boundaries, and not violate existing rules. It is expected that this research can provide knowledge to auditors to be able to improve their abilities, especially in the audit field so they can maximize their duties as auditors.
Keywords: Knowledge Sharing, Work ethics, auditor innovation capabilities
