Open AccessPENGARUH PROFESIONALISME, KOMPETENSI, DAN KEPUASAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK : KONFLIK PERAN SEBAGAI VARIABEL PEMODERASI
Author(s) -
Ruth Novita Andriani,
Vince Ratnawati,
Nita Wahyuni
Publication year - 2020
Publication title -
current
Language(s) - English
Resource type - Journals
eISSN - 2721-2416
pISSN - 2721-1819
DOI - 10.31258/jc.1.2.287-310
Subject(s) - competence (human resources) , psychology , audit , business administration , job satisfaction , business , social psychology , accounting
This research aims to examine and analyze the effect of professionalism, competence, and job satisfaction to the tax auditors performance. In addition, this study also aims to determine the role of role conflict in moderating the influence of professionalism, competence, and job satisfaction on the performance of auditors who worked at Tax Office (KPP) in Riau’s Directorate General of Tax (DJP Riau). The data in this study is the primary data. The sampling method used in this study saturated method. The sample used in this study were 83 respondents. The method of data analysis used to the test the hypothesis is SEM PLS using WarpPLS version 6.0. The result of this study is showed that professionalism, competence, and job satisfaction showed influence on the tax auditors performance. The role conflict could moderate the influence of professionalism to tax auditors performance. The role conflict couldn’t moderate the influence of competence and job satisfaction to tax auditors performance