Factors affecting tax auditors’ performance: the moderating role of locus of control
- Author(s)
-
DOIhttp://dx.doi.org/10.21511/ppm.18(2).2020.04
-
Article InfoVolume 18 2020, Issue #2, pp. 36-45
- 446 Views
-
20 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
This study aims to investigate the effects of professionalism, competence, and role conflict on the tax auditors’ performance. This study also needs to investigate the moderating role of locus of control. The sample consists of 139 tax auditors at the Riau Directorate General Taxes Office-Indonesia. Data analysis techniques include multiple regression and moderated regression analysis. The results show that professionalism, competence, and role conflict affect the tax auditors’ performance. A tax auditor who is professional, has competence, and does not feel there is conflict in carrying out his/her role, will have better performance. Besides, this study also found out that locus of control moderates the effects of professionalism, competence, and role conflict on the tax auditors’ performance. Internal locus of control will further enhance the tax auditors’ performance with high professionalism, satisfactory competence, and reduce low performance resulting from role conflict. Internal locus of control will improve the performance, which decreases due to the occurrence of role conflict with the tax auditors.
- Keywords
-
JEL Classification (Paper profile tab)H21, M42, M48
-
References39
-
Tables3
-
Figures0
-
- Table 1. Number of questionnaires returned
- Table 2. p-value and t-value for Hypotheses 1, 2, and 3
- Table 3. p-value of Hypotheses 4, 5, and 6
-
- Affandi, M. (2002). The Effect of Organizational Climate on Job Satisfaction, Work Commitment and Employee Performance (Case Study of Employees in the City of Semarang, Undip, Semarang). Postgraduate Thesis at Diponegoro University.
- Bernardin, H. J., & Russell, J. E. A. (1998). Human Resource Management. Boston, London: Irwin/McGraw-Hill.
- Brownell, P. (1981, October). Participation in Budgeting, Locus of Control and Organizational Effectiveness. The Accounting Review, 56(4), 844-860.
- Cahyani, N., & Yurniawan, A. (2010). The effect of tax auditors profesionalism, job satisfaction and organization commitment on employee performance]. Jurnal Bisnis and Ekonomi (JBE), 17(10), 10-23. (In Indonesian).
- Falikhatun. (2003). The effect of organization culture, Locus Of Control, and system information implementation on public service unit apparatus in Indonesia. Emprika, 16(2), 263-281.
- Ghozali, H. I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 [Multivariate analysis application with the IBM SPSS 25 program]. Semarang. Diponegoro University Publisher Board. (In Indonesian).
- Hadisantoso, E., Sudarma, I. M. & Rura, Y. (2017). The Influence of Professionalism and Competence of Auditors towards the Performance of Auditors. Scientific Research Journal (SCIRJ), 5(1),1-14.
- Hall, R. (1968). Professionalization and bureaucratization. American Sociological Review, 33(1), 92-104.
- Kadarisman, M. (2011). The Effect of Professionalism and Competence of the Performance of Regional Representatives Council. Journal of Administrative Science and Organization, 18(1), 53-62.
- Kalbers, L. P., & Fogarty, T. J. (1995). Professionalism and its consequences: A Study of internal auditors. Auditing: a Journal of Practice and Theory, 14(1), 64-86.
- Lastri., Vince. R., & Indrawati, N. (2018). Factors affecting taxpayers satisfaction (Study on individual taxpayers on KPP Pratama Tampan Pekanbaru). Journal of Economic and Business Education (PEKBIS), 10(3), 209-224. (In Indonesian).
- Lotunani, A., Idrus, M. S., Afnan, E., & Setiawan, M. (2014). The Effect of Competence on Commitment, Performance and Satisfaction with Reward as a Moderating Variable (A Study on Designing Work plans in Kendari City Government, Southeast Sulawesi). International Journal of Business and Management Invention, 3(2), 18-25.
- Martadillova, V., Ratnawati, V., & Andreas, A. (2018). Factors That Influence Taxpayer Mandatory Perception On Tax Obligation. Pekbis Journal, 10(3), 224-235. (In Indonesian).
- Mardiasmo. (2011). Revised Edition Taxation. Yogyakarta: Andi.
- McClelland, D. C. (1973). Testing for competence rather than intelligence. American Psychologist, 28(1), 1-14.
- McClelland, D. C. (1998). Identifying competencies with behavioral-event interviews. Psychological Science, 9(5), 331-339.
- McInroe, J. A. (2013). Job insecurity, organizational citizenship behaviors, and job search activities: how work locus of control and control-oriented coping moderate these relationships (Doctoral Thesis). Bowling Green State University.
- Mujiatun, S., & Ashal, F. F. (2017). An Analysis of Locus of Control on Employee Performance and in Islamic Perspective (Case Study of PT. Bank Syariah Mandiri CFBC Medan). Journal of Humanities and Social Science (IOSR-JHSS), 22(8), 91-95.
- Pamudji. (1994). Professionalism of the state apparatus in order to improve public services. Widyapraja, Jakarta.
- Prabayanthi, P. A., & Widhiyani, N. L. S. (2018). Pengaruh Profesionalisme, Budaya Organisasi dan Komitmen Organisasi Pada Kinerja Auditor. E-Jurnal Akuntansi, 22(2), 1059-1084. (In Indonesian).
- Priansa, D. J. (2015). Pengaruh Kepemimpinan Visioner Dan Etos Kerja Terhadap Kinerja Pegawai Bank Syariah Mandiri [The effect of visionary leadership and work ethic on Syariah Mandiri Bank employees performance]. Ecodemica, 3(1), 342-347. (In Indonesian).
- Ratnawati, V., & Kusuma, I. W. (2002). Pengaruh Job Insecurity, Faktor Anteseden, dan Konsekuensinya terhadap Keinginan Berpindah Karyawan: Studi Empiris pada Kantor Akuntan Publik di Indonesia [The effect of job insecurity, anteceden, and its consequence on employees’ intention turnover: Empirical study on public accountant firm in Indonesia]. Indonesian Accounting Research Journal, 5(3), 277-290. (In Indonesian).
- Retno Sari, S., & Thawil, S. M. (2016). Peran Locus of Control Pada Hubungan Job Insecurity, Komitmen Dan Kepuasan Kerja [The effect of locus of control on the relationship of Job Insecurity, commitment, and job satisfaction]. Jurnal Riset Manajemen Dan Bisnis (JRMB), 1(1), 71-80. (In Indonesian).
- Rizzo, J. R., House, R. J., & Lirtzman, S. I. (1970). Role conflict and ambiguity in complex organizations. Administrative Science Quarterly, 15(2), 150-163.
- Robbins, S. (2002). Essential of Organizational Behavior (7th ed.). Prentice Hall.
- Rotter, J. B. (1966). Generalized expectancies for internal versus external control of reinforcement. Psychological Monographs: General and Applied, 80(1), 1-28.
- Saputra, K. A. K. (2012). Pengaruh Locus of Control Terhadap Kinerja Dan Kepuasan Kerja Internal Auditor Dengan Kultur Lokal Tri Hita Karana Sebagai Variabel Moderasi [The effect of locus of control on performance and internal auditors’ job satisfaction with Lokal Tri Hita Karana as moderating variable]. Jurnal Akuntansi Multiparadigma, 3(1), 86-100. (In Indonesian).
- Saputro, A. A., & Utomo, J. (2018). Pengaruh motivasi dan kompensasi pada kinerja manajerial dengan locus of control internal sebagai variabel moderasi [The effect of motivation and compensation on manajerial performance with internal locus of control as a moderating variable]. Business Management Analysis Journal (BMAJ), 1(1), 14-25. (In Indonesian).
- Saranani, F. (2015). Role conflict and stress effect on the performance of employees working in public works department. The International Journal of Engineering and Science (IJES), 4(6), 1-10.
- Sedarmayanti, H. (2014). Manajemen Sumber Daya Manusia, Reformasi Birokrasi, Dan Manajemen Negeri Sipil [Human resource management, bureaucratic reform and civil servant Management]. Bandung: PT. Refika Aditama. (In Indonesian).
- Spector, P. E. (1988). Development of the work locus of control. Journal off Occupational and Organizational Psychology, 61(4), 335-340.
- Spencer, L. M., & Spencer, S. M. (1993). Competence at work: models for superior performance. New York: Wiley.
- Sutanto, E. M., & Wiyono, F. K. (2017). Analysis of the effects of role overload and role conflict on performance through job stress as a mediating variable in the cellular phone trading centers in Surabaya. Journal of Economics, Business and Accountancy Ventura, 19(3), 405-415.
- Talise, V. X. F. (2019). Effects of Role Conflict, Job Stress, and Understanding of Good Governance on Auditor Performance. E-Journal of Accounting, 29(1), 276-291.
- Wallace, J. E. (2005). Job Stress, Depression and Work-to-Family Conflict: A Test of the Strain and Buffer Hypotheses. Relations industrielles/Industrial Relations, 60(3), 510-539.
- Williams, R. (1998). Performance management: perspectives on employee performance. London: International Thomson Business Press (Essential Business Psychology Series).
- Wolfe, D. M., & Snake, J. D. (1962). A Study of Tensions and Adjustment Under Role Conflict. Journal of Social Issues, 18(3), 102-121.
- Wood, J., Chapman, J., Fromholtz, M., Morrison, V., Wallace, J., Zeffane, R., Schermerhorn, J., Hunt, J., & Osborn, R. (2001). Organizational Behavior: a Global Perspective (2nd ed.). Sydney: John Wiley &Sons.
- Zickar, M. J., & Slaughter, J. E. (1999). Examining creative performance over time using hierarchical linear modeling: An illustration using film directors. Human Performance, 12(3-4), 211-230.
-
Corporate governance and financial performance: an empirical analysis of selected multinational firms in Nigeria
Gideon Tayo Akinleye , Odunayo Olarewaju
,
Bamikole Samson Fajuyagbe
doi: http://dx.doi.org/10.21511/ppm.17(1).2019.02
Problems and Perspectives in Management Volume 17, 2019 Issue #1 pp. 11-18 Views: 1713 Downloads: 50 TO CITE АНОТАЦІЯThis study focused on corporate governance and performance of selected Nigerian multinational firms from 2012 to 2016. Specifically, the study focused on the effect of board size, activism and committee activism on return on asset and firm growth rate. Secondary data collected from four multinational firms were analyzed via static panel estimation techniques. While board size and board activism exerted significant negative impact on return on asset, committee activism exerted insignificant impact. The results of the study further showed that board size and board activism exert insignificant negative impact on firm’s growth rate, while committee activism insignificantly spurs firm’s growth rate. Decisively, discoveries from this study reflect that corporate governance has significant negative impact on return on asset, but has insignificant influence on the growth rate of Nigerian multinational firms. Based on these findings, the authors recommended that corporate governance dynamics in firms world over should be reconsidered, such that it gives credence to more than just numbers of persons or meetings held, but the main reasons and deliberations in such meetings. It was also recommended that excessive increase in magnitude or frequency of meetings held by board of directors cum committee should be avoided.
-
Modelling of capital structure in relation to business performance maximization
Jarmila Horvathova ,
Martina Mokrisova ,
Lucia Dancisinova
doi: http://dx.doi.org/10.21511/imfi.15(2).2018.26
Investment Management and Financial Innovations Volume 15, 2018 Issue #2 pp. 292-304 Views: 1490 Downloads: 83 TO CITE АНОТАЦІЯThe aim of the article was to find out the optimal capital structure of the companies in relation to their maximum performance. To reach this aim, the data of the companies operating in the field of heat industry of the Slovak Republic were used. As the first method, a correlation matrix was applied. It was found out that there is statistically significant relationship between capital structure indicators and performance of the companies. Due to the lack of data in time series, the authors were not able to apply multiple regression model to assess the impact of these indicators on performance. Therefore, a method of modelling was used to analyze the impact of the change in capital structure on performance. Modelling was based on the principle of a gradual change in the capital structure in favor of debt. By the increase in debt, it was confirmed that there was a change in the values of selected indicators. In the course of analysis, it was confirmed that the value of EVA equity increased with the rising indebtedness by which the proposition I of the modified MM theory was supported. The performance expressed by EVA entity indicator is at its minimum when the capital structure is 90:10 in favor of equity. By increasing the debt, EVA entity rises. Based on these results, it can be stated that the performance of selected companies increases when the share of debt also rises, even when taking into account the rising financial risks.
-
The mediating role of emotional intelligence in the employees performance
Arief Tukiman Hendrawijaya ,
Tatang Ary Gumanti ,
Sasongko ,
Zarah Puspitaningtyas
doi: http://dx.doi.org/10.21511/ppm.16(1).2018.14
Problems and Perspectives in Management Volume 16, 2018 Issue #1 pp. 145-154 Views: 1233 Downloads: 338 TO CITE АНОТАЦІЯThis study investigates the mediating effect of emotional intelligence on the relationship between motivation, compensation, satisfaction, work climate and employees’ performance. The sample consists of 96 field officials who were the government employees specializing in coping with the eradication of Dengue Hemorrhagic Fever (DHF) in the district of Jember, Indonesia. Results using path analysis reveal that all examined variables positively and significantly affect employees’ performance. The study finds that emotional intelligence mediates the relationship of work motivation, compensation, work satisfaction, and work climate with employees’ performance.
