CD Tesis

Faktor Faktor Yang Mempengaruhi Kinerja Pemeriksa Pajak

---

Performance is the result of work in quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Improving performance Tax auditors are very important in increasing state revenues through the taxation sector. This study has several objectives, first to analyze the effect of professionalism on the performance of tax auditors. Second, analyze the influence of self efficacy on the performance of tax auditors. Third, analyze the effect of locus of control on tax audit performance. Fourth, analyze the influence of organizational commitment on tax auditors. Fifth, to analyze the effect of professionalism, self efficacy, locus of control and organizational commitment on the performance of tax auditors after being moderated by role conflict. Role conflicts are expected to have an influence on the performance of tax auditors.
The population of this research is 139 tax examiners in the Riau Regional Directorate General's Regional Office environment as many as 139 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data. Data were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that organizational commitment does not affect the performance of the tax examiner and professionalism, self efficacy and locus of control positively and significantly affect the performance of tax examiners. While that role conflict does not moderate the relationship between professionalism, self efficacy, locus of control and organizational commitment to the performance of tax auditors.

Keywords: tax examiner performance, profesionalisme, self efficacy, locus of control, organizational commitment, role conflict.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

10 07. 219 (0064)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xii, 138 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

10 07. 219 (0064)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar