Abstract
This study aims to analyze the mediating role of Organizational Citizenship Behavior (OCB) in the relationship between spiritual leadership and knowledge sharing among employees of the Audit Board of the Republic of Indonesia (BPK RI) Representative of Riau Province. A sample of 118 respondents was selected using simple random sampling. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results show that spiritual leadership has a positive and significant effect on knowledge sharing (t=2.660; p<0.05) and OCB (t=23.952; p<0.05). Furthermore, OCB has a positive and significant effect on knowledge sharing (t=9.299; p<0.05). The mediation analysis confirms that OCB acts as a partial mediating variable that significantly strengthens the influence of spiritual leadership on knowledge sharing (t=8.292; p<0.05). These findings demonstrate that Organizational Citizenship Behavior is a crucial element that accelerates knowledge transfer within the organization more effectively than spiritual leadership alone