Factors affecting tax auditors’ performance: the moderating role of locus of control

Ratnawati, Vince

doi:10.21511/ppm.18(2).2020.04

Cited by 11 publications

(13 citation statements)

References 15 publications

(10 reference statements)

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“…This result is in line with Ratnawati (2020), who revealed the results of her research that the more professional and competent the tax auditor, the better the performance.…”

Section: Results and Discussion Effect Of Competence On Tax Auditor P...supporting

confidence: 88%

The Effect of Competence and Utilization of Information Technology on Tax Auditor Performance With Motivation as Variable of Moderation

Khairani

Ratnawati

Andreas

2021

IJEBA

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This study has several objectives, first to analyze the effect of competence and utilization of information technology on the performance of tax auditors. Second, analyze the influence of competence and utilization of information technology of tax auditors which is moderated by motivation. The population of this research are 166 tax auditors in the Riau Directorate General Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that competence and utilization of information technology has significantly affect to performance of the tax auditors. The last, motivation moderates the effect of competence and utilization of information technology to the performance of tax auditors.

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“…This result is in line with Ratnawati (2020), who revealed the results of her research that the more professional and competent the tax auditor, the better the performance.…”

Section: Results and Discussion Effect Of Competence On Tax Auditor P...supporting

confidence: 88%

The Effect of Competence and Utilization of Information Technology on Tax Auditor Performance With Motivation as Variable of Moderation

Khairani

Ratnawati

Andreas

2021

IJEBA

Self Cite

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“…By the success of the audit is one of the key caretakers to increase tax revenue. This situation is in line with Ratnawati (2020) found the more professional and competent the tax auditor, the better the performance.…”

Section: Introductionsupporting

confidence: 81%

The Effect of Job Stress and Work Environment on Tax Auditor Performance: Motivation as a Variable of Mediation

Wijaya

Ratnawati²,

Andreas³

2021

IJEBA

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This study has several objectives, first to analyze the effect of job stress, work environment and motivation on the performance of tax auditors. Second, analyze the effect of job stress, work environment on the motivation. Third, to analyze the effect of job stress and work environment on the performance of tax auditors after being mediated by motivation. Motivation is expected to have an influence on the performance of tax auditors. The population of this research are 166 tax auditors in the Riau General Directorate Regional Office environment as many as 153 people and the sampling method is saturated samples. Data processed is primary data obtained by processing questionnaire data and were analyzed with the help of the Smart PLS Version 3.2.8 program. The results of the study prove that job stress does not affect the performance of the tax auditors. Work environment and motivation positively and significantly affect the performance of tax auditors. Job stress and work environment significantly affect the motivation. The last, that motivation does mediate the relationship between job stress and work environment to the performance of tax auditors.

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“…In other words, role conflict can reduce a person's level of commitment to independence (Lenz and Hahn, 2015). According to (Ratnawati, 2020) role conflict is measured using the following dimensions: 1. Human Resources 2.…”

Section: Theorytical Reviewmentioning

confidence: 99%

Ambiguity, Role Conflict towards Independence Commitment with Competence Mediation and Religiosity Moderation

Bandiyono

2022

Jurnal Akuntansi

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This study aims to determine role ambiguity and role conflict on independence commitment with internal auditor competence as a mediating variable and the level of religiosity as a moderating variable. The population in this study were all employees of the Directorate General of Taxes throughout Indonesia. The sample in this study is the head of the internal control section and the directors of the Directorate General of Taxes. The questionnaires returned in this study amounted to 123 research samples. The results of this study indicate that role ambiguity and role conflict have a significant negative effect on the independence commitment of DGT UKI officers. The mediating variable of competence level of internal auditors cannot increase the commitment to independence. The moderator variable of religiosity level cannot have a significant impact on independence commitment.

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Factors affecting tax auditors’ performance: the moderating role of locus of control

Cited by 11 publications

References 15 publications

The Effect of Competence and Utilization of Information Technology on Tax Auditor Performance With Motivation as Variable of Moderation

The Effect of Competence and Utilization of Information Technology on Tax Auditor Performance With Motivation as Variable of Moderation

The Effect of Job Stress and Work Environment on Tax Auditor Performance: Motivation as a Variable of Mediation

Ambiguity, Role Conflict towards Independence Commitment with Competence Mediation and Religiosity Moderation

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