Korelasi Perencanaan Pajak, Akuntansi Pertanggungjawaban Dan Komitmen Organisasi Pada Kinerja Manajerial

Juli Ratnawati; Natalistyo T.A.H; Arditya Dian Andika

doi:10.56696/jaka.v4i2.9622

Authors

Juli Ratnawati Universitas Dian Nuswantoro Semarang https://orcid.org/0000-0001-8756-1481
Natalistyo T.A.H Universitas Dian Nuswantoro
Arditya Dian Andika Universitas Dian Nuswantoro

DOI:

https://doi.org/10.56696/jaka.v4i2.9622

Abstract

The article aims to analyze the correlation of tax planning and responsibility accounting on manager performance with the organizational commitment as an intervening variable. The respondents of this study are all levels of managers, both operational and middle level managers at PT. Sinar Sosro Central Java Region as many as 56 people. We use path anaysis to analyze the data. The study finds that tax planning and responsibility accounting have an influence on organizational commitment. Beeside, tax planning, responsibility accounting and organizational commitment influence toward managerial performance. However, tax planning and accountability accounting do not affect managerial performance through organizational commitment.

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