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Iranian Journal of Management Studies، جلد ۱۷، شماره ۴، صفحات ۱۱۲۵-۱۱۴۰
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عنوان انگلیسی Examiner Performance Influenced by Core Self-Evaluation: Examining the Moderating Role of Information Technology
چکیده انگلیسی مقاله 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.
کلیدواژه‌های انگلیسی مقاله Locus of control,Emotional stability,self-esteem,Self-Efficacy,Information Technology
نویسندگان مقاله Ulfa Rabiyah |
Departement, of Accounting Hasanuddin University, Makassar, Indonesia

Kartini Hanafi |
Department of Accounting, Hasanuddin University, Makassar, Indonesia

Andi Kusumawati |
Department of Accounting, University Hasanuddin, Makassar, Indonesia

Aini Indrijawati |
Department of Accounting, University Hasanuddin, Makassar, Indonesia

نشانی اینترنتی https://ijms.ut.ac.ir/article_98603_9bc7e5cb7edf037570ff628676c74be3.pdf
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