 Analysis of auditor competencies and job satisfaction on tax audit quality moderated by time pressure (case study of Indonesian tax offices)Etin Supriyatin, M. Ali Iqbal and Rhian Indradewa International Journal of Business Excellence, 2019, vol. 19, issue 1, 119-136 Abstract: This research aims to examine the effect of auditor competencies and job satisfaction in regard to the quality of the tax audit under time pressure as a moderating variable. The testing is performed by examining the main effect of auditor competencies and job satisfaction with regard to the quality of the tax audit, which is then followed by testing the effect of the interaction between auditor competencies and time pressure as well as between job satisfaction and time pressure on the quality of the tax audit. The population in this study consists of tax auditors in a tax office in Indonesia. The research method used includes quantitative research and the partial least square (PLS) regression analysis. The results show that auditor competencies and job satisfaction have a significant effect on the process quality and the resulting quality of the tax audit, while the interaction between auditor competencies and time pressure and the interaction between job satisfaction and time pressure do not reduce the process quality and the resulting quality of the tax audit. Keywords: competence; job satisfaction; time pressure; tax audit quality. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbexc:v:19:y:2019:i:1:p:119-136 Access Statistics for this article More articles in International Journal of Business Excellence from Inderscience Enterprises Ltd |
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