IJEBA (International Journal of Economic, Business & Applications)
Vol 6, No 1 (2021)

THE EFFECT OF COMPETENCE AND UTILIZATION OF INFORMATION TECHNOLOGY ON TAX AUDITOR PERFORMANCE WITH MOTIVATION AS VARIABLE OF MODERATION

Soraya Khairani (Universitas Riau)
Vince Ratnawati (Universitas Riau)
Andreas Andreas (Universitas Riau)

Article Info

Publish Date
27 Jun 2021

Abstract

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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Journal Info
IJEBA (International Journal of Economic, Business & Applications)
Website

Abbrev

IJEBA

Publisher

Universitas Riau

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Economic, Business and Applications (IJEBA), is an international peer-reviewed journal that is published bi-annually ( in May, and November), by Faculty of Economics and Business, Universitas Riau. IJEBA seeks to publish high quality, scholarly empirical journal articles ...