Examiner Performance Influenced by Core Self-Evaluation: Examining the Moderating Role of Information Technology

Document Type : Research Paper

Authors

1 Departement, of Accounting Hasanuddin University, Makassar, Indonesia

2 Department of Accounting, Hasanuddin University, Makassar, Indonesia

3 Department of Accounting, University Hasanuddin, Makassar, Indonesia

10.22059/ijms.2024.361620.675992

Abstract

This study aims to understand the role of core self-evaluation in examiner performance, as well as provide an illustration of how information technology moderates the effect of core self-evaluation on examiner performance. This study seeks to fill the lack of empirical evidence about the role of personality models; personality models are needed to improve individual performance. The conceptual framework model is developed using attribution theory and the Technology Acceptance Model (TAM) model as the grand theory. Two hundred sixty-five questionnaires were distributed to tax examiners in five provinces on the island of Sulawesi; the data were collected using Google Forms. In the hypothesis analysis, the researcher uses SEM-Amos to describe the effect of the independent variables on the dependent variable. The results of this study indicate that locus of control, emotional stability, self-esteem, and self-efficacy influence the examiner performance. Likewise, information technology can moderate the effect of locus of control, emotional stability, self-esteem, and self-efficacy on examiner performance. Presumably, the findings of this study can be used by tax service offices to improve the performance of their examiner by utilizing information technology to meet budget realization targets. Academics, too, can support new knowledge as well as theory development.

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Main Subjects

References

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Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)
Volume 17, Issue 4
October 2024
Pages 1125-1140

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