Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : PEKBIS

PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI, KOMPETENSI DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEMERIKSA PAJAK DENGAN KONFLIK PERAN SEBAGAI VARIABEL MODERASI Rilian Pratama; Vince Ratnawati; Nasrizal Nasrizal
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.047 KB) | DOI: 10.31258/pekbis.12.2.%p

Abstract

This study has several objectives, first to analyze the effect of job satisfaction on theperformance of tax auditors, second, analyze the influence of organizationalcommitment on the performance of tax auditors, third, analyze the effect ofcompetency on tax audit performance, fourth, analyze the influence of emotionalintelligence on tax audit , to analyze the effect of job satisfaction, organizationalcommitment, competence, emotional intelligence on the performance of tax auditorsafter being moderated by role conflict. Role conflicts are expected to have aninfluence on the performance of tax auditors. The population of this research is 139tax examiners in the Riau Regional Directorate General's Regional Officeenvironment as many as 139 people and the sampling method is saturated samples.Data processed is primary data obtained by processing questionnaire data. Datawere analyzed with the help of the Smart PLS Version 3.2.8 program. The results ofthe study prove that job satisfaction does not affect the performance of the taxexaminer and organizational commitment, competence and emotional intelligencepositively significantly affect the performance of tax examiners. While that roleconflict does not moderate the relationship between job satisfaction, organizationalcommitment, competence and emotional intelligence to the performance of taxauditors.
FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK Merrisa Susanti; Vince Ratnawati; Nasrizal Nasrizal
PEKBIS Vol 12, No 2 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.931 KB) | DOI: 10.31258/pekbis.12.2.%p

Abstract

Performance is the result of work in quality and quantity achieved by an employee incarrying out his duties in accordance with the responsibilities given to him. Improvingperformance Tax auditors are very important in increasing state revenues throughthe taxation sector. This study has several objectives, first to analyze the effect ofprofessionalism on the performance of tax auditors, second, analyze the influence ofself efficacy on the performance of tax auditors, third, analyze the effect of locus ofcontrol on tax audit performance, fourth, analyze the influence of organizationalcommitment on tax audit, to analyze the effect of professionalism, self efficacy, locusof control, organizational commitment on the performance of tax auditors after beingmoderated by role conflict. Role conflicts are expected to have an influence on theperformance of tax auditors. Data obtained from the answers to questionnaires weredistributed to 125 tax auditors in the Riau Regional Directorate General's Tax Office.By using Smart PLS Version 3.2.8, the results show that organizational commitmentdoes not affect the performance of tax auditors and professionalism, self efficacyand locus of control positively significantly affect the performance of tax auditors.While that role conflict does not moderate the relationship between professionalism,self efficacy, locus of control and organizational commitment on the performance oftax auditors.
ANALISIS KINERJA RUMAH SAKIT BERDASARKAN BALANCED SCORECARD DI RUMAH SAKIT UMUM DAERAH ARIFIN ACHMAD PROVINSI RIAU Arpita Arpita; Amries Rusli Tanjung; Nasrizal Nasrizal
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.027 KB) | DOI: 10.31258/pekbis.11.2.137

Abstract

Hospitals have a role in providing professional and quality health services that areaffordable to all levels of society, and provide basic health services and advancedhealth services according to hospital classes and prescribed standards. A Hospitalsneed good performance to achieve that goals, An assessment of of comprehensiveperformance in the financial and non-financial aspects is needs to find out and toincrease a hospital performance. This reseach introduced balanced scorecardmethod as a management tool in measuring its performance which includes financialperspective, customer perspective, internal business process perspective andgrowth and learning perspective. RSUD Arifin Achmad is Regional Public ServiceAgency. This reseach aims to determine the performance achievement of ArifinAchmad Hospital during the period of 2015-2017 by using four BSC perspectivesand see the relationship between the four perspectives. The type of research used ismixed methods, which is a research step by combining quantitative and qualitativeresearch, secondary data and primary data. The results of the reseach showed thatthe performance 2015 showed a score of 78.28, 2016 with a score of 79.03, and2017 with a score of 79.78. These three years the assessment of interpretation A(Very Good) and can be seen that the increase in performance has been gettingbetter even though improvements will continue to be carried out in various types ofservices and by measuring various indicators..