KOMPETENSI PEGAWAI, SISTEM INFORMASI, BUDAYA ORGANISASI, KUALITAS PEMERIKSAAN KEBERATAN DI BIDANG KEPABEANAN: PERAN MODERASI KEPEMIMPINAN

  • Yusuf Dwi Arwianto Direktorat Jenderal Bea dan Cukai
  • Amrie Firmansyah Politeknik Keuangan Negara STAN
  • Iskandar Iskandar Politeknik Keuangan Negara STAN
DOI: https://doi.org/10.31937/akuntansi.v15i1.3127

Abstract

Abstract— This study aims to examine the effect of employee competence, information systems, and organizational culture on the quality of customs objection examination with leadership as a moderating variable. The type of research used in this study is correlational with a quantitative approach. Data were collected using a questionnaire method and analyzed using Structural Equation Modeling – Partial Least Square (SEM-PLS) analysis. The results showed that employee competence and organizational culture had no effect on the quality of objection examinations in the customs sector, while the information system had a positive effect on the quality of objection examinations in the customs sector. Furthermore, the interaction of leadership and employee competence actually has a negative effect on the quality of objection examinations, but it does not strengthen the positive influence of information systems and organizational culture on the quality of objection examinations in the customs sector.

Keywords: Competence; Information Systems; Organizational Culture; Leadership; Examination Quality

Downloads

Download data is not yet available.
Published
2023-06-30
How to Cite
Arwianto, Y., Firmansyah, A., & Iskandar, I. (2023). KOMPETENSI PEGAWAI, SISTEM INFORMASI, BUDAYA ORGANISASI, KUALITAS PEMERIKSAAN KEBERATAN DI BIDANG KEPABEANAN: PERAN MODERASI KEPEMIMPINAN. Ultimaccounting Jurnal Ilmu Akuntansi, 15(1), 75-94. https://doi.org/https://doi.org/10.31937/akuntansi.v15i1.3127
Issue
Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike International License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.