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Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, locus of control, dan stres kerja terhadap kinerja aparat pemerintah daerah dan untuk mengetahui peran kepuasan kerja dalam memediasi pengaruh budaya organisasi, locus of control, stres kerja terhadap kinerja aparat pemerintah daerah. Penelitian ini dilakukan di Pemerintah Kabupaten Bengkalis dengan menggunakan quesioner untuk 183 responden, teknik analisis yang dipergunakan adalah teknik analisis jalur (parth analysis) dengan menggunakan program SPSS versi 17.0. Hasil penelitian menunjukkan bahwa variabel budaya organisasi berpengaruh terhadap kinerja aparat pemerintah daerah, locus of control berpengaruh terhadap kinerja aparat pemerintah daerah dan stres kerja berpengaruh terhadap kinerja pemerintah daerah. Variabel kepuasan kerja memediasi pengaruh budaya organisasi terhadap kinerja aparat pemerintah daerah, kepuasan kerja memediasi pengaruh locus of control terhadap kinerja aparat pemerintah daerah, dan kepuasan kerja memediasi pengaruh stres kerja terhadap kinerja aparat pemerintah daerah.Kata Kunci : Kinerja Aparat Pemerintah Daerah, Budaya Organisasi, Locus of Control, Stres Kerja, Kepuasan Kerja.Abstract: This purpose of this study is to examine the effect of organizational culture, locus of control, and job stress on the performance apparatus of district governments, this study also examine the mediating role of job satisfaction effect on organizational culture, locus of control, work stress on the performance of district governments. The population in this study are all of SKPD Bengkalis District Government and purposive sampling is used as sampling method. This study uses questioner for 183 respondents. The analysis technique used is the technique of path analysis using SPSS version 17.0. The results showed prove that organizational culture affect on the performance apparatus of district governments, locus of control affect on the performance apparatus of district governments, and job stress effect on the performance apparatus of district governments. Job satisfaction variable as mediating the effect of organizational culture on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of locus of control on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of job stress on the performance apparatus of district governments.

Objective - The objective of this study is to investigate how institutional ownership and firm size affect firm value. The study also investigates the moderating effect of tax avoidance on the relationship between institutional ownership and the size of a firm on its value. Methodology/Technique - A model was developed and tested using a sample of 66 manufacturing companies listed on the Indonesian Stock Exchange between 2012 and 2014. Findings - The data was collected and analysed using a least square regression and moderated regression analysis. The analysis shows that institutional ownership and firm size affect firm value. The results also indicate that tax avoidance moderates the effect of institutional ownership and that of a firm's size on its value. Type of Paper - Empirical Keywords: Institutional Ownership, Firm Size, Tax Avoidance, Firm Value. JEL Classification: G30, G32, G39.

HardiFaculty of economic and business -Universitas Riau ABSTARCT The aims of this study was to obtain empirical evidence of how ownership structure ie institutional and managerial ownership affect firm performance. The study also examine the moderating role of tax avoidance on the effect of institutional and managerial ownerships on firm performance. A model was developed and tested using sample of 58 manufactured companies from 2012 to 2014, which is listed on Indonesian Stock Exchange. Data were collected and analyzed using least square regression and moderated regression analisys. The result showed that institutional ownership and managerial oenrrship affect firm performance. This study also showed that tax avoidance moderates the effect of both institutional and managerial ownership on firm performance.

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.