CD Skripsi

Pengaruh Independensi, Pelatihan Kerja, Dan Batasan Waktu Pemeriksaan Terhadap Kinerja Pemeriksa Pajak Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi

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ABSTRACT
This research aims to examine and analyze the effect of independence, job training, and audit time deadline on the performance of tax auditors. In addition, this study also aims to determine the role of organizational commitment in moderating the influence of independence, job training, and audit tiime deadline on the performance of tax auditors. This study used the primary data. The population in this study were the tax auditors who works at Tax Office (KPP) in Riau’s Directorate General of Tax (DJP Riau). This study used saturated sampling method. The data that could be analyzed were 95 data. Data was collected through a questionnaire . Data were analyzed using SEM-PLS through WarpPLS software version 6.0. The results of this study showe that independence, job training, and audit time deadline influence the performance of tax auditors. The results of this study also showe that organizational commitment could moderate the effect of job training on the performance of tax auditors. Organizational commitment couldn’t moderate the effect of independence and audit time deadline on audits on the performance of tax auditors.
Keyword: Independence, Job Training, Audit Time Deadline, Organizational Commitment, Tax Auditor Performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0052)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0052)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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