CD Skripsi

Pengaruh Etika Profesi, Locus Of Control, Dan Kompensasi Finansial Terhadap Kinerja Pemeriksa Pajak Dengan Motivasi Sebagai Variabel Pemoderasi

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ABSTRACT
This research aims to examine the effect of professional ethics, locus of control, and financial compensation to the tax auditors performance at KPP in the Direktorat Jenderal Pajak Riau. The data in this study is the primary data. The population in this study were the tax auditors who worked at KPPin the Direktorat Jendereal Pajak Riau. The sampling method used in this study saturated method. The sample used in this study were 99 respondents. The method of data analysis used to the test the hypotesis is SEM PLS using WarpPLS version 6.0. The results of this study is showed that professional ethics and locus of control showed influence on the tax auditors performance. The financial compensation didn’t showed influence on the tax auditors performance. The motivation could moderate the influence of professional ethics to tax auditor performance. The motivation couldn’t moderate the influence of locus of control and financial compensation to tax auditor performance.
Keyword: professional ethics, locus of control, financial compensation, motivation, tax auditor performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0015)

Penerbit

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

Deskripsi Fisik

xv, 47 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0015)

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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