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

Problems and Perspectives in Management

Vince Ratnawati¹ 

[1] Dr., Faculty of Economic and Business, Universitas Riau, Pekanbaru;

关键词: competence;    locus of control;    performance;    professionalism;    role conflict;   

DOI  :  10.21511/ppm.18(2).2020.04

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown