The Role of Self-Efficacy Mediating the Effect of Goal Orientation and Task Complexity on Judgment Audit Performance

DOI

10.2991/icastss-19.2019.43How to use a DOI?

Keywords

learning goal orientation, performance approach goal orientation, performance avoidance goal orientation, task complexity, self-efficacy, judgment audit performance

Abstract

This study aims to analyze the effect of goal orientation variables consisting of learning goal orientation (LGO), performance approach goal orientation (PAPGO), and performance avoidance goal orientation (PAVGO), and task complexity variable (TC), on performance judgment audit (JAP ), and the role of self-efficacy (SE) mediates the influence of these variables, on the assessment of audit performance. The number of samples is 59 auditors who work in public accounting firms in the Province of Bali. Data were collected using a questionnaire, and analyzed using a SEM-based variant with partial least square (PLS). The results of the study found that learning goal orientation, performance approach goal orientation, performance avoidance goal orientation, and task complexity, have no significant effect on judgment audit performance. The variable self-efficacy is not able to mediate, the influence between learning goal orientation, performance approach goal orientation, and task complexity to the judgment audit performance, but is able to mediate the effect of performance avoidance goal orientation on the judgment audit performance.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ida Bagus Anom Yasa
AU  - I Ketut Sukayasa
AU  - Ni Made Wirasyanti Dwi Pratiwi
PY  - 2019/10
DA  - 2019/10
TI  - The Role of Self-Efficacy Mediating the Effect of Goal Orientation and Task Complexity on Judgment Audit Performance
BT  - Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
PB  - Atlantis Press
SP  - 196
EP  - 200
SN  - 2352-5398
UR  - https://doi.org/10.2991/icastss-19.2019.43
DO  - 10.2991/icastss-19.2019.43
ID  - Yasa2019/10
ER  -