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

2020 ◽  
Vol 18 (2) ◽  
pp. 36-45
Author(s):  
Vince Ratnawati
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Factors Affecting ◽  
Internal Locus ◽  
Analysis Techniques ◽  
Internal Locus Of Control ◽  
Directorate General ◽  
Low Performance ◽  
Moderating Role

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.

scholarly journals Workplace and classroom incivility and learning engagement: the moderating role of locus of control

2021 ◽  
Vol 17 (1) ◽  
Author(s):  
Ani Cahyadi ◽  
Hendryadi Hendryadi ◽  
Agoestina Mappadang
Keyword(s):  
Locus Of Control ◽  
Workplace Incivility ◽  
Negative Effects ◽  
Online Questionnaire ◽  
Learning Engagement ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Moderating Role ◽  
Classroom Incivility

AbstractThis study aims to examine the relationship between workplace and classroom incivility to learning engagement and the moderating role of internal locus of control in these relationships. An online questionnaire was administered to 432 students from three private universities in Jakarta, Indonesia. The regression analysis results showed that both workplace and classroom incivility has a negative and significant effect on learning engagement. In addition, the direct effect of workplace incivility on learning engagement is moderated by the locus of control. The negative effect of workplace incivility on learning engagement is stronger for students with low levels of internal locus of control than for those students with high levels of internal locus of control. This study provides a better understanding of the internal mechanism condition to reduce the negative effects of incivility experiences that occur in the workplace and classroom among student employees. The implications and limitations are also discussed.

scholarly journals ETIKA KERJA ISLAM SEBAGAI VARIABEL INTERVENING ANTARA INTERNAL LOCUS OF CONTROL DENGAN ROLE CONFLICT KARYAWAN WANITA BERHIJAB

MANAJERIAL ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 85
Author(s):  
Dewi Nuraini
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Quantitative Research ◽  
Analysis Method ◽  
Positive Role ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Dependent Variables ◽  
Ethical Work ◽  
The Relationship

The purpose of this study is to determine and explain the significance of the influence of Internal Locus of Control on Role Conflict with the ethics of Islamic work as intervening variable relationship. The type of research used in this research is explanatory research with quantitative research method. In this study using 3 (three) variables of internal locus of control as free variables, Islamic work ethics as intervening and role conflict variables as dependent variables. Where respondents in this study as many as 92 female respondents berhijab.This study uses statistical analysis regression path analysis method using SPSS 16 for windows and sobel test. To see the effect of mediation or intervening. Based on the results of the analysis show that the four hypotheses submitted accepted the truth, but the relationship between ethical work of Islam and positive role conflict in this study

scholarly journals ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA MINAT BERWIRAUSAHA MAHASISWA

2017 ◽  
Vol 13 (1) ◽  
pp. 68
Author(s):  
Noormalita Primandaru
Keyword(s):  
Social Support ◽  
Locus Of Control ◽  
Significant Relationship ◽  
Entrepreneurial Intention ◽  
Need For Achievement ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Educated Person

Abstrak: Analisis Faktor-Faktor yang Berpengaruh pada Minat Berwirausaha Mahasiswa. Salah satu alternatif untuk memecahkan masalah pengangguran adalah dengan memberdayakan kelompok terdidik melalui program kewirausahaan di perguruan tinggi yang diharapkan mampu berkontribusi dalam penyerapan tenaga kerja sehingga mengurangi pengangguran dan beban negara. Penelitian ini menguji model yang bertujuan untuk mengetahui pengaruh internal locus of control, social support dan need for achievement terhadap minat berwirausaha pada mahasiswa. Penelitian ini termasuk dalam kategori penelitian cross-sectional. Hasil penelitian menunjukkan bahwa terdapat pengaruh internal locus of control dan social support pada minat berwirausaha mahasiswa, terdapat pengaruh internal locus of control terhadap need for achievement mahasiswa, tidak terdapat pengaruh social support pada need for achievement dan yang terakhir terdapat pengaruh need for achievement terhadap minat berwirausaha mahasiswa. Kata kunci: internal locus of control, social support, need for achievement, entrepreneurial intention Abstract: The Factors Affecting the Entrepreneurial Intention of College Students. The alternative to solve an unemployment problem is to empower the educated person through entrepreneurship programs at colleges that are expected to contribute to employment, thereby reducing unemployment and the burden on the state. This study tested a model that aims to determine the influence of internal locus of control, social support and the need for achievement against in entrepreneurial intention of the student. This study was a cross-sectional. The results show a significant relationship between internal locus of control and social support to the entrepreneurial intention of students. There is a significant relationship between internal locus of control and the need for achievement of students. There is an insignificant relationship between social support and the need for achievement and the last there is a significant relationship between need for achievement and entrepreneurial intention of students. Keywords: internal locus of control, social support, need for achievement, entrepreneurial intention

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