scholarly journals Factors maximizing tax auditors’ performance: Study on Indonesian Directorate General of Taxes

2021 ◽  
Vol 19 (4) ◽  
pp. 422-435
Author(s):  
Vince Ratnawati ◽  
Nita Wahyuni ◽  
Desmond Freddy ◽  
Arridho Abduh

The purpose of this study is to investigate factors that affect tax auditors’ performance, including the moderating role of work environment. The saturated sampling technique was employed as a sampling technique. Of the 166 tax auditors of the Directorate General of Taxes (DGT) in Riau Region as respondents, 132 questionnaires were returned, fulfilled the requirements, and were complete. Multiple regression analysis was used to test the first, second, and third hypotheses. However, moderated regression analysis was used for the fourth, fifth, and sixth hypotheses testing. The multiple regression analysis results showed that organizational commitment and job satisfaction have a positive effect on the tax auditors’ performance with a p-value for each 0.014 and 0.006. This indicates that the higher the organizational commitment and job satisfaction of the tax auditors, the better their performance. Meanwhile, job stress was found to have a negative effect on the tax auditors’ performance (p-value is 0.006); therefore, the higher the job stresses, the lower the performance. The results also found that work environment as a pure moderator strengthens the effect of organizational commitment on tax auditors’ performance (p-values of Z and X1Z each are 0.279 and 0.000). Meanwhile, work environment as a quasi-moderator also strengthens the effect of job satisfaction with p-values of Z 0.000 and X2Z 0.580. Work environment also moderates and strengthens the effect of job stress on the tax auditors’ performance with p-values of Z 0.000 and X3Z 0.597.

Author(s):  
Deniyati Zufriah

Technological developments in the era of globalization are increasingly fast demanding every company to develop strategies and management policies, especially in the field of human resources (HR), other factors that influence the work environment, and organizational commitment, where the better both can create job satisfaction in employees can even indirectly form organizational citizenship behavior. The purpose of this study was to examine and analyze the effect of job satisfaction, organizational commitment and work environment on organizational citizenship behavior (OCB) employees of Sadar Sejahtera Cooperative, South Sumatra. This study uses a quantitative approach. The study was conducted at the Sadar Sejahtera Cooperative in September 2019. The population in this study was 145 respondents while the sample used was 100 respondents. The sampling method uses nonprobability sampling and the sampling technique uses purposive sampling. The data analysis technique used in the study is multiple linear regression test. The analysis showed that partially job satisfaction (p value = 0.001); organizational commitment (p value 0.001) and work environment (p value = 0.025) affect Organizational citizenship behavior. Furthermore, simultaneous job satisfaction, organizational commitment and work environment influences organizational citizenship behavior (OCB) employees of Koperasi Sadar Sejahtera, South Sumatra with a calculated F value of 0,000.


2019 ◽  
Vol 2 (1) ◽  
Author(s):  
ANNISA HERWINA HERAWAN ◽  
HARYADI HARYADI ◽  
DEVANI LAKSMI INDYASTUTI

This study aims to determine and analyze the effects of compensation, job stress andmotivation on job satisfaction. The method used is survey and sampling technique used isnonprobability sampling with saturated sampling. Population in this research is permanentemployee of Health Office Karawang with sample counted 100 respondent. Data analysisused in this research is using Partial Least Square (PLS). The implication of this research isto improve employee job satisfaction, the management of Karawang Health Office needs toprioritize policies related to job satisfaction. In an effort to improve employee job satisfaction,management needs to prioritize policies related to compensation, job stress and motivation.To improve employee job satisfaction, management also needs to pay attention to othersupporting factors such as organizational culture, work environment, organizational climate,organizational commitment and other factors not examined. It should be noted in order toimprove employee morale and progress of the company


2021 ◽  
Vol 8 (2) ◽  
pp. 85
Author(s):  
Ariq Saeful Rochmaan Nurhidayat ◽  
Sandi Nasrudin Wibowo

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan kepemimpinan terhadap kepuasan kerja karyawan di PT. Lahan Rezeki Kabupaten Kuningan. Populasi dalam penelitian ini adalah semua karyawan di PT. Lahan Rezeki. Teknik pengambilan sampel dalam penelitian ini menggunakan sampel jenuh. Sampel dalam penelitian ini sebanyak 55 orang responden. Metode dalam pengumpulan data ini menggunakan kuesioner, sedangkan metode dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa lingkungan kerja berpengaruh positif dan signifikan. Hal ini dibuktikan dengan nilai p-value (sig) < 0,05 yaitu 0,040 < 0,05 dan nilai thitung > ttabel yaitu 2,107 > 2,0057 sehingga dapat disimpulkan bahwa variabel berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan. Kepemimpinan berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan. Hal ini dibuktikan dengan nilai p-value (sig) < 0,05 yaitu 0,000 < 0,05 dan nilai thitung > ttabel yaitu 9,267 > 2,0057 sehingga dapat disimpulkan bahwa variabel berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan. Lingkungan kerja dan kepemimpinan berprngaruh positif dan signifikan terhadap kepuasan kerja karyawan. Hal ini dibuktikan dengan nilai p-value (sig) < 0,05 yaitu 0,000 < 0,05 dan nilai fhitung > ftabel yaitu 44,565 > 3,28 sehingga dapat disimpulkan bahwa kedua variabel berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan.. Kata-kata Kunci: lingkungan kerja; kepemimpinan; kepuasan kerja karyawan The Influence of Work Environment and Leadership on Employee Job Satisfaction at PT.Lahan Rezeki Kuningan Regency ABSTRACT This study aims to determine the effect of work environment and leadership on employee job satisfaction at PT.Lahan Rezeki Kuningan Regency. The population in this study were all employees at PT. Sustenance Land. The sampling technique in this study used a saturated sample. The sample in this study were 55 respondents. The method in collecting this data uses a questionnaire, while the method in this study uses multiple linear regression analysis. The results of this study indicate that the work environment has a positive and significant effect. This is evidenced by the value of p-value (sig) <0.05, namely 0.040 <0.05 and the value of tcount > ttable which is 2.107> 2.0057 so it can be concluded that the variable has a positive and significant effect on employee job satisfaction. Leadership has a positive and significant effect on employee job satisfaction. This is evidenced by the value of p-value (sig) <0.05, namely 0.000 <0.05 and the value of tcount > ttable which is 9.267> 2.0057 so it can be concluded that the variable has a positive and significant effect on employee job satisfaction. The work environment and leadership have a positive and significant impact on employee job satisfaction. This is evidenced by the value of p-value (sig) <0.05, namely 0.000 <0.05 and the value of fcount > ftable which is 44.565> 3.28, so it can be concluded that both variables have a positive and significant effect on employee job satisfaction.. Keywords: work environment ; leadership ; employee job satisfaction


Author(s):  
Mardhatila Fitri Sopali ◽  
Putri Azizi ◽  
Ai Elis Karlinda

This study aims to determine how big the influence of Conflict, Organizational Commitment and Job Satisfaction together on Employee Loyalty at Tk Hospital. III dr. Reksodiwiryo Padang. The method of collecting data is through surveys and distributing questionnaires, with a sample of 57 respondents. Non-medical staff at Tk Hospital. III dr. Reksodiwiryo Padang. The analytical method used is multiple regression analysis. The results obtained based on the partial test (t test) obtained: (a) partially there is a significant effect of Conflict on Employee Loyalty. Thus Ha is accepted, Ho is rejected. (b) partially there is a significant effect of Organizational Commitment on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (c) partially there is no significant effect of Job Satisfaction on Performance Loyalty. Thus, Ha is rejected, Ho is accepted. (d) There is a spatially significant influence between Conflict, Organizational Commitment, and Job Satisfaction on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (e) the contribution of the variables of Conflict, Organizational Commitment, and Job Satisfaction together to Employee Loyalty is 40.2% while the remaining 59.8% is influenced by other variables not examined in this study.


2020 ◽  
Vol 15 (2) ◽  
pp. 353-368
Author(s):  
Tukinu Tukinu ◽  
Istiatin Istiatin ◽  
Supawi Pawenang

The objective of the research is to analyze the effect of professionalism, job satisfaction, and organizational commitment on job attitudes among members of Indonesian Advocate Congress (Kongres Advokat Indonesia/ KAI) in Solo Raya. The type of the research is survey research. The sample of the research uses non-probability census sampling. The data collection technique was done using questionnaire. The data analysis is done using multiple regression analysis. The research concluded that professionalism, job satisfaction, and organizational commitment affect the job attitudes among advocates both simultaneously and partially


2020 ◽  
Vol 1 (2) ◽  
pp. 157-165
Author(s):  
Safitri Nur Diana ◽  
Bayu Airlangga Putra ◽  
Mochammad Arif

This study aims to determine the effect of work stress, job satisfaction and work environment on keluarga sehat clinic wedoro sidoarjo. This type of research is quantitative, where researchers distribute questionnaires as a medium for data collection and then processed into interval data which is then processed using SPSS18. The population and sample of this study are 36 employees of keluarga sehat clinic wedoro sidoarjo. Hypothesis test results partially work stress partially negative and significant effect on organizational commitment, job satisfaction partially has a positive and significant effect on organizational commitment, and work environment partially does not significantly influence organizational commitment. And the results of the simultaneous hypothesis test was calculated to be 11.570 and included to be greater than Ftable = 2.92. This means that H0 is rejected and H1 is accepted and the significant value is 0,000 less than 0.05. So job stress, job satisfaction and work environment simultaneously have a significant effect on organizational commitment. While the determination test obtained by the coefficient R Square 0.5202 means that the relationship between job stress, job satisfaction and work environment on organizational commitment has an effect of 52.0%, while the remaining 48.0% is explained by other variables not included in the modeling.


2018 ◽  
Vol 11 (1) ◽  
pp. 38-43
Author(s):  
Any Isvandiari ◽  
Anang Purwanto

The research was purposed to find out whether there was any partial or simultaneous effects of organizational culture, work discipline, and job satisfaction toward the work performance of non-medical employees at Malang Islamic Hospital. The population of this research is 93 non-medical employees and 62 are selected as sample. Sampling technique used is purposive sampling of non-medical employees which already a permanent employees. Data analysis was made with multiple regression analysis. Analysis result show that organizational culture, work discipline, and job satisfaction have any partial and simultaneous effects toward the performance of non-medical employees at Malang Islamic Hospital.


2018 ◽  
Vol 3 (2) ◽  
pp. 153
Author(s):  
Reza Lidia Sari

<p>In Human Resource Management, workers from the millennial generation, including those working as lecturers in Indonesia, are often studied with regard to their low level of organizational commitment. Millennial lecturers are often faced with various challenges that can trigger them to decide to quit their jobs and leave the college. This research aimed to discover the factors influencing millennial lecturers’ organizational commitment. The instruments used were the Organizational Commit­ment Scale, Job Satisfaction Survey, and Professional Commitment Scale. The respondents were 123 lecturers from 10 universities in Padang, Jakarta, and Bali, who were selected using purposive sampling technique. The analysis method used was a multiple regression analysis. The research findings showed that job satisfaction and professional commitment, to be exact, their satisfaction with supervisors, professional commitment continuance and normative professional commitment had a significant impact on these lecturers’ organizational commitment. The result of this study delivers important implications to universities in managing their millennial lecturers so that they can improve their organizational commitment.</p><p> </p><p> </p>


2020 ◽  
Vol 4 (1) ◽  
pp. 97-111
Author(s):  
Arjun Rai ◽  
Prem Bahadur Budhathoki ◽  
Chandra Kumar Rai

This study investigated the effect of job satisfaction and perceived democratic leadership style of the managers on the organizational commitment of the employees working in the private banks in Nepal. The population in this study was all employees working in the private banks in Nepal. A hybrid instrument, which comprised pre-tested instruments, was used to collect the data. The analytical method used to test the hypothesis of the research was multiple regression analysis. Statistical Package for Social Science (SPSS), version 25, was used for analyzing the data. The study's findings- job satisfaction of the employees and their perception of the democratic leadership style of their managers, had a significant positive impact on their organizational commitment. This study's originality is that this study shows how the employees' perception of their manager's democratic leadership style and their job satisfaction affect their organizational commitment to the Nepalese context.


2018 ◽  
Vol 14 (7) ◽  
pp. 26
Author(s):  
Abdullah Abbas Al-khrabsheh ◽  
Ahmed Kh. Muttar ◽  
Omar Rabeea Mahdi ◽  
Islam A. Nassar ◽  
Sakher A.I AL-Bazaiah

This study aims to examine the impact of emotional intelligence and job satisfaction on organisational commitment. Data are collected from sample of 102 employees working in the Arab Bank which is a one of the most important bank in Jordan. The multiple regression analysis is used to analyze the proposed hypotheses. The results indicate that emotional intelligence and job satisfaction have strong and positive impacts on organizational commitment. Lastly, the implications of this study provided support for the scholars of organizational factors, particularly in banking sector.


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