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Vol 40 No 3 (2025): September

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Jan 10, 2024
Accepted
Feb 12, 2025
Published
Sep 29, 2025
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Knowledge Sharing Among Lecturers: Evidence from Indonesia

https://doi.org/10.22146/jieb.v40i3.11679
Widyo Nurpatwikanto
wnurpatwikanto@gmail.com
Kahfi Fikrianoor
Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia
Prila Eki Rolanisa
Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia
Dian Maria Ulfa
Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia
Vega Anindhitha Latoe
Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia
Wuri Handayani
Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia

Corresponding Author(s) : Widyo Nurpatwikanto

wnurpatwikanto@gmail.com

Journal of Indonesian Economy and Business, Vol 40 No 3 (2025): September

Abstract

Introduction/Main Objectives: This research aims to (a) investigate the impact of leadership types (specifically responsible and transformational leadership) on behavior related to knowledge sharing and (b) assess the influence of mediating factors of person-organization fit between leadership style and knowledge sharing behavior, and (c) examine how the culture of higher education institutions (HEIs) influences the development of leadership and organizational dynamics. Background Problems: In prior research, conflicting findings have emerged concerning the connection between leadership and knowledge sharing. It is essential, by looking at responsible and transformational types of leadership, to determine which type exerts the most substantial influence on knowledge-sharing behavior Novelty: This research extends previous research by utilizing two types of leadership, namely responsible leadership (RL) and transformational leadership (TL), in one research model. By doing this, we compare which of the two leadership models significantly influences knowledge-sharing behavior among lecturers. Research Methods: This research was conducted through an using  convenience and snowball sampling methods and collected 256 lecturers as participants from diverse Indonesian universities. The data ware analyzed using partial least squares (PLS) with the support of WarpPLS 7.0. Finding/Results: This study discovered that responsible leadership, transformational leadership, and person-organization fit positively impact knowledge-sharing behavior. Moreover, the culture of higher education institutions moderates the relationship between responsible and transfor­mational leadership and person-organization fit, however unfortunately, it fails to strengthen this relationship. Person-organization fit serves as a mediator in the relationship between transformational leadership and knowledge-sharing behavior. Additionally, it was observed that transfor­mational leadership has a more significant impact than responsible leadership on knowledge-sharing behavior. Conclusion: This study has the potential to offer empirical evidence and bring cohesion to social exchange theories concerning the influence of leadership types on knowledge-sharing behavior

Keywords

Responsible leadership transformational leadership person-organization fit higher education institution culture knowledge-sharing behavior
Nurpatwikanto, W., Fikrianoor, K., Rolanisa, P. E., Ulfa, D. M., Latoe, V. A., & Handayani, W. (2025). Knowledge Sharing Among Lecturers: Evidence from Indonesia. Journal of Indonesian Economy and Business, 40(3), 443 -. https://doi.org/10.22146/jieb.v40i3.11679
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Author Biographies

Widyo Nurpatwikanto

Widyo Nurpatwikanto is a researcher in the field of Accounting. He earned his Bachelor’s degree in Accounting at the Faculty of Economics and Business, Universitas Gadjah Mada (UGM) Indonesia, and completed his Master of Science in Accounting at the same institution with a concentration in Management Accounting. His research interests focus on management accounting and behavioral accounting, with particular attention to financial performance analysis, organizational behavior, and accounting practices. He has actively collaborated with fellow researchers on various academic projects and has contributed to publications exploring the role of accounting in organizational decision-making and performance.

Kahfi Fikrianoor, Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia

Kahfi Fikrianoor is a lecturer and researcher at the Faculty of Economics and Business, Pamulang University (UNPAM), Indonesia, where he has been a faculty member since 2025. He obtained his Bachelor of Accounting degree from the Faculty of Economics and Business, Ahmad Dahlan University, Indonesia. He completed his Master of Science in Accounting at Gadjah Mada University, Indonesia. His research interests include management accounting, taxation, educational accounting, and organizational behavior. He actively collaborates with researchers from various fields on numerous research projects. He has successfully published several research papers to contribute to the advancement of knowledge in his areas of interest.

Prila Eki Rolanisa, Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia

Prila Eki Rolanisa is a research assistant at Badan Kajian Sistem Informasi, Faculty of Economics and Business, Universitas Gadjah Mada (UGM) Indonesia. She previously earned her Bachelor’s degree in Accounting from Universitas Islam Indonesia (UII) and completed her Master of Science in Accounting at Universitas Gadjah Mada with a concentration in Management Accounting. Her research interests include management accounting, behavioral accounting, and accounting/business information systems. She has played an active role in collaborative research with fellow researchers, making significant contributions to academic articles and studies that examine how accounting influences decision-making processes and organizational effectiveness. Additionally, she has engaged in data research and verification by collecting and validating information from local government websites, ensuring both accuracy and reliability in reporting. Her contribution as part of the organizing committee for the Seminar Nasional dan Penyerahan Penghargaan Gadjah Mada Digital Transformation Governance Index (GM-DTGI) untuk Pemerintah Daerah Kabupaten/Kota Tahun 2025 further reflects her commitment to advancing digital governance and accountability within the public sector.

Dian Maria Ulfa, Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia

Dian Maria Ulfa is a researcher in the field of Accounting. She earned her Bachelor’s degree in Accounting from Universitas Udayana where her undergraduate thesis focused on capital market and finance. She is currently pursuing a Master’s degree in Accounting at the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM). Her research interests center on management accounting, particularly in the area of organizational decision-making. In addition to her academic background she has professional experience as a tax consultant which broadens her perspective on the practical applications of accounting knowledge.

Vega Anindhitha Latoe, Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia

Vega Anindhitha Latoe is a Master of Science in Accounting student at the Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia. She previously earned her Bachelor’s degree in Accounting from Universitas Islam Indonesia. She has recently completed her master’s program in Accounting at Universitas Gadjah Mada. Her research interests include behavioral accounting, with a focus on psychological, social, and ethical aspects that influence decision-making processes in the field of accounting. She is also interested in participating in collaborative research projects on contemporary accounting issues. This study represents one of her contributions to the advancement of behavioral accounting literature.

Wuri Handayani, Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia

Wuri Handayani is a lecturer and researcher at Universitas Gadjah Mada (UGM), Indonesia. She earned her Bachelor’s degree from the Faculty of Economics Universitas Airlangga in 1998 and completed her Doctor of Philosophy at the University of Hull United Kingdom in 2015. Her research interests include accountability, financial accounting, governance, Islamic accounting, managerial accounting, and shariah-compliance. She has actively collaborated with scholars across disciplines and has published numerous articles in reputable national and international journals in the fields of accounting and governance.

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