Publisher

UAJMUAJM

Journal JManagERJManagER Abstract

This research aims to examine the predictor factors affecting managerial performance, tested both directly and through the variable of work discipline. Goal setting theory is used as the foundation to test this research model. The argument is that individuals will be motivated if they have clear and definite goals, where they have specific intentions and objectives that guide and support their individual capabilities to take certain actions. The research data comprises all Account Representatives at the Pratama Tax Service Offices in South Sulawesi, collected through an online questionnaire method. The data is processed and analyzed using multiple regression and path analysis. The results reveal that managerial performance is influenced by supervision and work discipline, but not by the work environment. The previous path testing sequence indicates that work discipline is influenced by supervision and the work environment. The Sobel test results regarding the mediating role of work discipline confirm that both supervision and the work environment can affect managerial performance through work discipline. Confirmation of these findings reflects how goal setting theory needs to be understood, as a certain achievement target serves as a standard that drives behavior and motivates individuals to reach their intended goals.

Conclusion

This study concludes that supervision has a positive and significant effect on work discipline, and the work environment also positively and significantly influences work discipline.Furthermore, supervision and work discipline have a positive and significant effect on managerial performance.Importantly, work discipline mediates the relationship between supervision and managerial performance.These findings support Goal Setting Theory, highlighting the importance of clear goals and disciplined work habits in achieving optimal managerial performance.

Future Research

Future research should explore the influence of organizational culture on work discipline and managerial performance within the context of Pratama Tax Service Offices, potentially revealing how shared values and norms contribute to employee behavior. Additionally, investigating the role of employee training and development programs in enhancing work discipline and improving managerial performance could provide valuable insights for optimizing human resource strategies. Finally, a comparative study examining the differences in managerial performance determinants between Pratama Tax Service Offices in South Sulawesi and other regions of Indonesia could identify regional variations and inform tailored interventions to improve tax revenue collection and overall organizational effectiveness. These studies should utilize a mixed-methods approach, combining quantitative data analysis with qualitative interviews to gain a more comprehensive understanding of the complex factors influencing managerial performance in the Indonesian tax administration system.

Metadata

File size	409.02 KB
Pages	17
DMCA	Report