Locus of Control as a Moderator of the Effects of Organizational Commitment and Pay-for-Performance on Performance of Tax Officers
Keywords:
Organizational commitment, pay-for-performance, locus of control, performance, tax officers
Abstract
This study aims to determine the effect of organizational commitment and pay-for-performance on performance of tax officers with locus of control as moderating variable. This research is a quantitative descriptive study. Data on this research was obtained through questionaires. Population of this study consists of 104 tax officer of South Makassar Small Taxpayers Office of which is randomly chosen 83 tax officers as a sample to answer research questionnaires. Analysis of this study is using regression analysis with residual analysis method to test the effect of moderating variable. The results of this research indicate that (1) organizational commitment has a positive effect on performance of tax officers, (2) locus of control is able to moderate the effect of organizational commitment on performance of tax officers, (3) pay-for-performance has a positive effect on performance of tax officers, and (4)) locus of control is able to moderate the effect of pay-for-performance on performance of tax officers.
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References
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Bonner, S. E., Hastie, R., Sprinkle, G. B. & Young, S. M. (2000). Review of The Effects of Financial Incentives on Performance in Laboratory Task: Implications for Management Accounting. Journal of Management Accounting Research (JMAR), 12, 19-64.
Chung, K. H. & Megginson, L. C. (1981). Organization Behavior: Developing Managerial Skills. New York: Harper & Row Publishers.
Coleman, D. F., Irving, G. P. & Cooper, C. L. (1999). Another Look at The Locus of Control-Organizational Commitment Relationship: It Depends on The Form of Commitment. Journal of Organizational Behavior, 20, 995-1001.
Deci, E. L., Ryan, R. M. & Koestner, R. (1999). A Meta-Analytic Review of Experiments Examining the Effects of Extrinsic Rewards on Intrinsic Motivation. Psychological Bulletin, 125(6), 627-668.
Dessler, G. (2012). Human Resource Management (13th Edition). New Jersey: Prentice Hall - Pearson Education, Inc.
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Gagne, M. & Deci, E. L. (2005). Self-determination Theory and Work Motivation. Journal of Organizational Behavior, 26, 331-362.
Gibson, J. L., Ivancevich, J. M., Donnelly Jr., J. H. & Konopaske, R. (2012). Organization: Behavior, Structure, Processes (14 Edition). New York: McGraw-Hill/Irwin.
Giri, E. E., Nimran, U., Hamid, D. & Musadieq, M. A. (2016). The Effect of Organizational Culture and Organizational Commitment to Job Involvement, Knowledge Sharing, and Employee Performance: A Study on Regional Telecommunications Employees of PT Telkom East Nusa Tenggara Province, Indonesia. International Journal of Management and Administrative Sciences (IJMAS), 3(04), 20-33.
Ghozali, I. (2016). Aplikasi Analysis Multivariete dengan Program IBM SPSS 23. Semarang: Badan Peneribit Universitas Diponegoro.
Gomes, F. C. (2003). Manajemen Sumber Daya Manusia (Edisi II). Yogyakarta: Penerbit ANDI.
Hardani, L., Bachri, A. A. & Dahniar. (2016). Pengaruh Tunjangan Kinerja dan Disiplin Kerja Terhadap Kinerja Pegawai Negeri Sipil Balai Karantina Pertanian Kelas I Banjarmasin. Jurnal Wawasan Manajemen, 4(1), 23-37.
Hellriegel, D. & Slocum Jr., J. W. (2011). Organizational Behavior (13th Edition). Ohio: South-Western Cengage Learning.
Hyatt, T. A. (1995). The Effects of Audit Firm Structure and Auditor’s Locus of Control on Job Stress, Job Satisfaction, and Performance. Dissertation. Arizona: Faculty of the Committee on Business Administration The University of Arizona.
Hyatt, T. A. & Prawitt, D. F. (2001). Does Congruence between Audit Structure and Auditors’ Locus of Control Affect Job Performance. The Accounting Review, 76(2), 263-274.
Iqbal, S. M. J., Nabi, A. A., Muneer, S. & Anuar, M. A. (2013). Impact of Training on Expectation of Employee and Employer: A comparative study. Information Management and Business Review, 5(12)
Julianingtyas, B. N. (2012). Pengaruh Locus of Control, Gaya Kepemimpinan dan Komitmen Organisasi Terhadap Kinerja Auditor. Universitas Negeri Semarang. Accounting Analysis Journal, 1(1), 7-14.
Konopaske, R., Ivancevich, J. M. & Matteson, M. T. (2016). Organizational Behavior and Management (Eleventh Edition). New York: McGraw-Hill Education.
Luthans, F., Baack, D. & Taylor, L. (1987). Organizational Commitment: Analysis of Antecedents. Human Relations, 40, 219-236.
Luthans, F. (2011). Organizational Behavior: An Evidence-Based Approach (12th Edition). New York: McGraw-Hill/Irwin.
Mangkunegara, A. A. & Anwar, P. (2006). Evaluasi Kinerja SDM. Bandung:PT Refika Aditama.
Marganingsih, A. & Dwi, M. (2010). Anteseden Komitmen Organisasi dan Motivasi:Konsekuensinya Terhadap Kinerja Auditor Intern Pemerintah. Jurnal Akuntansi dan Keuangan Indonesia, 7(1), 79-108.
Mathis, R. L. & Jackson, J. H. (2011). Human Resource Management (13rd Edition). Ohio: South-Western Cengage Learning.
McMahon, B. (2007). Organizational Commitment, Relationship Commitment and Their Association with Attachment Style and Locus of Control. Thesis. Georgia: School of Psychology Georgia Institute of Technology.
McShane, S. L. & Von Glinow, M. A. (2010). Organizational Behavior (5th Edition). New York: McGraw-Hill/Irwin.
Memari, N., Mahdieh, O. & Marnani, A. B. (2013). The Impact of Organizational Commitment on Employees Job Performance. A Study of Meli Bank. Interdiciplinary Journal of Contemporary Research in Business, 5(5), 164-171.
Meyer, J. P. & Allen, N. J. (1991). A Three Component Conceptualization of Organizational Commitment. Human Resource Management Review, 1, 61-89.
Meyer, J. P., Allen, N. J. & Smith, C. A. (1993). Commitment to Organizations and Occupations: Extension and Test of A Three-Component Model. Journal of Applied Psychology, 78, 538-551.
Meyer, J. P., Stanley, D. J., Herscovitch, L. & Topolnytsky, L. (2002). Affective, Continuance, and Normative Commitment to The Organization: A Meta-analysis of Antecedents, Correlates, and Consequences. Journal of Vocational Behavior, 61, 20-52.
Mguqulwa, N. (2008). The Relationship between Organizational Commitment and Work Performance in An Agricultural Company. Thesis. South Africa: Industrial and Organizational Psychology University of South Africa.
Mondy, R. W. & Martocchio, J. J. (2016). Human Resource Management (14th Edition). England: Pearson Education Limited.
Mowday, R., Steers, R. M. & Porter, L. (1979). The Measurement of Organizational Commitment. Journal of Vocational Behavior, 14(2), 224–247.
Murty, W. A. & Hudiwinarsih, G. (2012). Pengaruh Kompensasi, Motivasi dan Komitmen Organisasional Terhadap Kinerja Karyawan Bagian Akuntansi (Studi Kasus Pada Perusahaan Manufaktur Di Surabaya). The Indonesian Accounting Review, 2(2), 215-228.
Muryanto, E. (2011). Pengaruh Kompensasi Terhadap Kinerja dengan Motivasi Kerja sebagai Variabel Moderating. Skripsi. Surakarta: Fakultas Ekonomi Universitas Sebelas Maret.
Noer, M. & Raharjo, I. B. (2007). Pengaruh Budaya Organisasi, Locus of Control dan Kebijakan Sektor Publik Terhadap Kinerja Aparat Pelayanan Publik UPT Dipenda Bangkalan. Jurnal Akuntansi, Manajemen Bisnis dan Sektor Publik (JAMBSP), 3(2), 219-241.
Nydia, Y. T. (2012). Pengaruh Komitmen Organisasional Terhadap Kinerja Karyawan Lapangan SPBU COCO Pertamina MT Haryanto. Skripsi. Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia.
Presidential Regulation No. 37 Year 2015 regarding Performance-Based Benefit of the Directorate General of Taxes’ Employee. 2015. Jakarta: the President of the Republic of Indonesia.
Qamar, A., Muneer, S., Jusoh, A. & Idris, H. (2013). The Relationship between Organizational Conduct and National Culture. Journal of Economics and Behavioral Studies, 5(2), 82-88
Pisca, Y. (2011). Pengaruh Insentif dan Locus of Control Terhadap Kinerja. Skripsi. Semarang: Fakultas Ekonomi Universitas Katolik Soegijapranata.
Robbins, S. P. & Judge, T. A. (2013). Organizational Behavior (15th Edition). New Jersey: Pearson Education, Inc.
Rotter, J. B. (1966). Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs: General and Applied, 80(1), 1-28.
Rotter, J. B. (1990). Internal Versus External Control of Reinforcement. American Psychologist, 45, 489-493.
Saputra, K. A. K. (2012). Pengaruh Locus of Control Terhadap Kinerja dan Kepuasan Kerja Internal Auditor dengan Kultur Loka Tri Hita Karana sebagai Variabel Moderasi. Malang: Jurnal Akuntansi Multiparadigma, 3(1), 86-100.
Schermerhorn, J. R. Jr., Uhl-bien, M. & Osborn, R. N. (2014). Organizational Behavior (13th Edition). New Jersey: John Wiley & Sons, Inc.
Sidig, D. S. (2016). Efektivitas Kebijakan Besaran dan Kenaikan Tunjangan Kinerja Terhadap Peningkatan Kinerja Aparatur Sipil Negara: Studi pada Pusat Pembinaan Profesi Keuangan, Kementerian Keuangan Republik Indonesia. Skripsi tidak diterbitkan. Makassar: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Hasanuddin.
Spector, P. E. (1982). Behavior in Organizations as a Function of Employee’s Locus of Control. Psychological Bulletin, 91(3), 482-479.
Spector, P. E. (1988). Development of the Work Locus of Control Scale. Journal of Occupational Psychology, 61, 335-340.
Sujarweni, V. W. & Endrayanto, P. (2012). Statistika untuk Penelitian. Yogyakarta: Graha Ilmu.
Stewart, G. L. & Brown, K. G. (2011). Human Resource Management (2nd Edition). New Jersey: John Wiley & Sons, Inc.
Weibel, A., Rost, K. & Osterloh, M. (2009). Pay for Performance in The Public Sector-benefits and (Hidden) Costs. Journal of Public Administration Research and Theory, 2, 1-26.
Allen, N. J. & Meyer, J. P. (1990). The Measurement and Antecedents of Affective, Continuance and Normative Commitment to The Organization. Journal of Occupational Psychology, 63, 1-18.
Ayudiati, S. E. (2010). Analysis Pengaruh Locus of Control Terhadap Kinerja dengan Etika Kerja Islam sebagai Variabel Moderating (Studi pada Karyawan Tetap Bank Jateng Semarang). Skripsi. Semarang: Fakultas Ekonomi Universitas Diponegoro.
Bonner, S. E., Hastie, R., Sprinkle, G. B. & Young, S. M. (2000). Review of The Effects of Financial Incentives on Performance in Laboratory Task: Implications for Management Accounting. Journal of Management Accounting Research (JMAR), 12, 19-64.
Chung, K. H. & Megginson, L. C. (1981). Organization Behavior: Developing Managerial Skills. New York: Harper & Row Publishers.
Coleman, D. F., Irving, G. P. & Cooper, C. L. (1999). Another Look at The Locus of Control-Organizational Commitment Relationship: It Depends on The Form of Commitment. Journal of Organizational Behavior, 20, 995-1001.
Deci, E. L., Ryan, R. M. & Koestner, R. (1999). A Meta-Analytic Review of Experiments Examining the Effects of Extrinsic Rewards on Intrinsic Motivation. Psychological Bulletin, 125(6), 627-668.
Dessler, G. (2012). Human Resource Management (13th Edition). New Jersey: Prentice Hall - Pearson Education, Inc.
Erdawati. (2015). Pengaruh Locus of Control dan Stres Kerja Terhadap Kinerja Pegawai di Dinas Kelautan dan Perikanan Kabupaten Pasaman Barat. E-Jurnal Apresiasi Ekonomi, 3(1), 39-45.
Gagne, M. & Deci, E. L. (2005). Self-determination Theory and Work Motivation. Journal of Organizational Behavior, 26, 331-362.
Gibson, J. L., Ivancevich, J. M., Donnelly Jr., J. H. & Konopaske, R. (2012). Organization: Behavior, Structure, Processes (14 Edition). New York: McGraw-Hill/Irwin.
Giri, E. E., Nimran, U., Hamid, D. & Musadieq, M. A. (2016). The Effect of Organizational Culture and Organizational Commitment to Job Involvement, Knowledge Sharing, and Employee Performance: A Study on Regional Telecommunications Employees of PT Telkom East Nusa Tenggara Province, Indonesia. International Journal of Management and Administrative Sciences (IJMAS), 3(04), 20-33.
Ghozali, I. (2016). Aplikasi Analysis Multivariete dengan Program IBM SPSS 23. Semarang: Badan Peneribit Universitas Diponegoro.
Gomes, F. C. (2003). Manajemen Sumber Daya Manusia (Edisi II). Yogyakarta: Penerbit ANDI.
Hardani, L., Bachri, A. A. & Dahniar. (2016). Pengaruh Tunjangan Kinerja dan Disiplin Kerja Terhadap Kinerja Pegawai Negeri Sipil Balai Karantina Pertanian Kelas I Banjarmasin. Jurnal Wawasan Manajemen, 4(1), 23-37.
Hellriegel, D. & Slocum Jr., J. W. (2011). Organizational Behavior (13th Edition). Ohio: South-Western Cengage Learning.
Hyatt, T. A. (1995). The Effects of Audit Firm Structure and Auditor’s Locus of Control on Job Stress, Job Satisfaction, and Performance. Dissertation. Arizona: Faculty of the Committee on Business Administration The University of Arizona.
Hyatt, T. A. & Prawitt, D. F. (2001). Does Congruence between Audit Structure and Auditors’ Locus of Control Affect Job Performance. The Accounting Review, 76(2), 263-274.
Iqbal, S. M. J., Nabi, A. A., Muneer, S. & Anuar, M. A. (2013). Impact of Training on Expectation of Employee and Employer: A comparative study. Information Management and Business Review, 5(12)
Julianingtyas, B. N. (2012). Pengaruh Locus of Control, Gaya Kepemimpinan dan Komitmen Organisasi Terhadap Kinerja Auditor. Universitas Negeri Semarang. Accounting Analysis Journal, 1(1), 7-14.
Konopaske, R., Ivancevich, J. M. & Matteson, M. T. (2016). Organizational Behavior and Management (Eleventh Edition). New York: McGraw-Hill Education.
Luthans, F., Baack, D. & Taylor, L. (1987). Organizational Commitment: Analysis of Antecedents. Human Relations, 40, 219-236.
Luthans, F. (2011). Organizational Behavior: An Evidence-Based Approach (12th Edition). New York: McGraw-Hill/Irwin.
Mangkunegara, A. A. & Anwar, P. (2006). Evaluasi Kinerja SDM. Bandung:PT Refika Aditama.
Marganingsih, A. & Dwi, M. (2010). Anteseden Komitmen Organisasi dan Motivasi:Konsekuensinya Terhadap Kinerja Auditor Intern Pemerintah. Jurnal Akuntansi dan Keuangan Indonesia, 7(1), 79-108.
Mathis, R. L. & Jackson, J. H. (2011). Human Resource Management (13rd Edition). Ohio: South-Western Cengage Learning.
McMahon, B. (2007). Organizational Commitment, Relationship Commitment and Their Association with Attachment Style and Locus of Control. Thesis. Georgia: School of Psychology Georgia Institute of Technology.
McShane, S. L. & Von Glinow, M. A. (2010). Organizational Behavior (5th Edition). New York: McGraw-Hill/Irwin.
Memari, N., Mahdieh, O. & Marnani, A. B. (2013). The Impact of Organizational Commitment on Employees Job Performance. A Study of Meli Bank. Interdiciplinary Journal of Contemporary Research in Business, 5(5), 164-171.
Meyer, J. P. & Allen, N. J. (1991). A Three Component Conceptualization of Organizational Commitment. Human Resource Management Review, 1, 61-89.
Meyer, J. P., Allen, N. J. & Smith, C. A. (1993). Commitment to Organizations and Occupations: Extension and Test of A Three-Component Model. Journal of Applied Psychology, 78, 538-551.
Meyer, J. P., Stanley, D. J., Herscovitch, L. & Topolnytsky, L. (2002). Affective, Continuance, and Normative Commitment to The Organization: A Meta-analysis of Antecedents, Correlates, and Consequences. Journal of Vocational Behavior, 61, 20-52.
Mguqulwa, N. (2008). The Relationship between Organizational Commitment and Work Performance in An Agricultural Company. Thesis. South Africa: Industrial and Organizational Psychology University of South Africa.
Mondy, R. W. & Martocchio, J. J. (2016). Human Resource Management (14th Edition). England: Pearson Education Limited.
Mowday, R., Steers, R. M. & Porter, L. (1979). The Measurement of Organizational Commitment. Journal of Vocational Behavior, 14(2), 224–247.
Murty, W. A. & Hudiwinarsih, G. (2012). Pengaruh Kompensasi, Motivasi dan Komitmen Organisasional Terhadap Kinerja Karyawan Bagian Akuntansi (Studi Kasus Pada Perusahaan Manufaktur Di Surabaya). The Indonesian Accounting Review, 2(2), 215-228.
Muryanto, E. (2011). Pengaruh Kompensasi Terhadap Kinerja dengan Motivasi Kerja sebagai Variabel Moderating. Skripsi. Surakarta: Fakultas Ekonomi Universitas Sebelas Maret.
Noer, M. & Raharjo, I. B. (2007). Pengaruh Budaya Organisasi, Locus of Control dan Kebijakan Sektor Publik Terhadap Kinerja Aparat Pelayanan Publik UPT Dipenda Bangkalan. Jurnal Akuntansi, Manajemen Bisnis dan Sektor Publik (JAMBSP), 3(2), 219-241.
Nydia, Y. T. (2012). Pengaruh Komitmen Organisasional Terhadap Kinerja Karyawan Lapangan SPBU COCO Pertamina MT Haryanto. Skripsi. Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia.
Presidential Regulation No. 37 Year 2015 regarding Performance-Based Benefit of the Directorate General of Taxes’ Employee. 2015. Jakarta: the President of the Republic of Indonesia.
Qamar, A., Muneer, S., Jusoh, A. & Idris, H. (2013). The Relationship between Organizational Conduct and National Culture. Journal of Economics and Behavioral Studies, 5(2), 82-88
Pisca, Y. (2011). Pengaruh Insentif dan Locus of Control Terhadap Kinerja. Skripsi. Semarang: Fakultas Ekonomi Universitas Katolik Soegijapranata.
Robbins, S. P. & Judge, T. A. (2013). Organizational Behavior (15th Edition). New Jersey: Pearson Education, Inc.
Rotter, J. B. (1966). Generalized Expectancies for Internal Versus External Control of Reinforcement. Psychological Monographs: General and Applied, 80(1), 1-28.
Rotter, J. B. (1990). Internal Versus External Control of Reinforcement. American Psychologist, 45, 489-493.
Saputra, K. A. K. (2012). Pengaruh Locus of Control Terhadap Kinerja dan Kepuasan Kerja Internal Auditor dengan Kultur Loka Tri Hita Karana sebagai Variabel Moderasi. Malang: Jurnal Akuntansi Multiparadigma, 3(1), 86-100.
Schermerhorn, J. R. Jr., Uhl-bien, M. & Osborn, R. N. (2014). Organizational Behavior (13th Edition). New Jersey: John Wiley & Sons, Inc.
Sidig, D. S. (2016). Efektivitas Kebijakan Besaran dan Kenaikan Tunjangan Kinerja Terhadap Peningkatan Kinerja Aparatur Sipil Negara: Studi pada Pusat Pembinaan Profesi Keuangan, Kementerian Keuangan Republik Indonesia. Skripsi tidak diterbitkan. Makassar: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Hasanuddin.
Spector, P. E. (1982). Behavior in Organizations as a Function of Employee’s Locus of Control. Psychological Bulletin, 91(3), 482-479.
Spector, P. E. (1988). Development of the Work Locus of Control Scale. Journal of Occupational Psychology, 61, 335-340.
Sujarweni, V. W. & Endrayanto, P. (2012). Statistika untuk Penelitian. Yogyakarta: Graha Ilmu.
Stewart, G. L. & Brown, K. G. (2011). Human Resource Management (2nd Edition). New Jersey: John Wiley & Sons, Inc.
Weibel, A., Rost, K. & Osterloh, M. (2009). Pay for Performance in The Public Sector-benefits and (Hidden) Costs. Journal of Public Administration Research and Theory, 2, 1-26.
Published
2017-06-26
How to Cite
Bandang, A., Usman, A., & Bela, M. G. S. (2017). Locus of Control as a Moderator of the Effects of Organizational Commitment and Pay-for-Performance on Performance of Tax Officers. Information Management and Business Review, 9(2), 42-55. https://doi.org/10.22610/imbr.v9i2.1722
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Research Paper
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