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All Journal Fokus Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengembangan Wiraswasta Jurnal Ilmiah Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) MANAZHIM Indonesian Journal of Accounting and Governance Jurnal Pendidikan dan Konseling Jurnal Manajemen Kewirausahaan Cakrawala Repositori Imwi Jurnal Scientia AMAR (Andalas Management Review) AKSELERASI: Jurnal Ilmiah Nasional Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) MASTER: Jurnal Manajemen Strategik Kewirausahaan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi GoodWill Journal of Economics, Management, and Accounting Indonesian Journal of Accounting and Governance
Susanti Widhiastuti
Universitas IPWIJA
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Indonesian Journal of Accounting and Governance

 1 
The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor (Empirical study at Indonesian Directorate General of Taxes) Kartika Cahya Kencana; Susanti Widhiastuti
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 1 (2018): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v2i1.13

Abstract

This study examines the theory of transactional processes which applied work stress theory proposed by Gibson et al. (1995). The researcher collected data from tax auditors as participants using survey techniques by self-filling questionnaires.  The qualitative data are converted  into the parametric scale with the Method of Successive Interval and then analysed using Partial Least Square. The result of this study is work stress can mediate the effect of over workload and role conflict on tax auditor dysfunction behavior moral competence can not moderate the relationship of influence of work stress on dysfunction behavior. Surveys conducted are not accompanied by researcher in filling questionnaires in the theoretical sphere so as to generate potential bias in the results. This study produces a quality tax audit of the errors of professional humanism. For further research, can be analyzed by using the experimental method.
Co-Authors Antonius Mudhita Kumara Bilqis Zamzamiria Putri Sukarya Bobby Ekasaputra Efrida Yeni Eftianto, Eftianto Estuti Fitri Hartini Farida Achmad Fatimah, Asri Fauziah, Layla Hadi Utomo, Kukuh Harini Abrilia Setyawati Hernawati Chotib husnaini, husnaini Jhoni Iskandar Kamil, Ikhsanul Kartika Cahya Kencana Kencana, kartika Cahya Kumara, Antonius Mudhita Lestariningsih, Suprihatin Meli Andriyani Muhammad Rivai Mulyati Mulyati Rachmayanti Rakhmat Fitrayudha Sandinanto Rama Satrya Nugraha Remilo Susanti Rusfian, Rusfian Seni Andriyani Solly Aryza Sugiyarto, Alfian Utomo, Kukuh Hadi Yuyun Yunaningsih Zulfikar, Rachmat Hidayat