Performance-avoid goal orientation and task engagement: Moderating effect of self-efficacy

2010 ◽  
Author(s):  
Sarah C. Bienkowski ◽  
Aaron M. Watson ◽  
Eric A. Surface
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Task Engagement ◽  
Moderating Effect ◽  
And Task

THE EFFECT OF GOAL ORIENTATION, SELF EFFICACY, OBEDIENCE PRESSURE, AND TASK COMPLEXITY ON AUDIT JUDGMENT AT INSPECTORATE GENERAL OF THE MINISTRY OF FINANCE

2020 ◽  
Vol 4 (1) ◽  
pp. 57-71
Author(s):  
Geza Arido Evalta Cahya ◽  
Rynalto Mukiwihando
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Task Complexity ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
Audit Judgment ◽  
Ministry Of Finance ◽  
And Task ◽  
Avoidance Goal

Penelitian ini bertujuan untuk mengetahui pengaruh goal orientation, self efficacy, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. Sampel yang digunakan dalam penelitian ini adalah auditor pada Inspektorat Jenderal Kementerian Keuangan sebanyak 146 auditor. Data analisis menggunakan analisis regresi berganda dengan bantuan program SPSS 25. Hasil dari penelitian menunjukkan bahwa self efficacy, learning goal orientation, dan performance approach goal orientation berpengaruh positif dan signifikan terhadap audit judgment. Selain itu, kompleksitas tugas berpengaruh negatif dan signifikan terhadap audit judgment. Sedangkan, performance avoidance goal orientation dan tekanan ketaatan tidak berpengaruh terhadap audit judgment.

Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors

2018 ◽  
Vol 31 (1) ◽  
pp. 75-95 ◽  
Author(s):  
Zuraidah Mohd Sanusi ◽  
Takiah Mohd Iskandar ◽  
Gary S. Monroe ◽  
Norman Mohd Saleh
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Developing Economies ◽  
Task Complexity ◽  
Goal Orientations ◽  
Content Type ◽  
Explanatory Variables ◽  
Learning Goal Orientation ◽  
Audit Firms ◽  
And Task

Purpose The purpose of this paper is to examine the effects of self-efficacy, goal orientation and task complexity on audit judgement performance in correctly linking audit procedures to audit objectives and types of misstatements. Design/methodology/approach The authors conducted an experiment audit with 154 auditors from small and medium audit firms in Malaysia as participants. The experimental task required them to link audit procedures to audit objectives and types of misstatements. Findings For sample of auditors from small and medium audit firms in Malaysia, the authors found that learning goal orientation has a stronger effect on audit judgement performance than performance-approach and performance-avoidance goal orientations. Self-efficacy mediates the effect of goal orientation when an audit task is less complex compared to when the task is more complex. Research limitations/implications These results highlight the importance of social cognitive factors in explaining variations in audit judgement performance for audit judgement tasks with different levels of complexity. Originality/value The incorporation of individual psychological differences as explanatory variables in audit judgement studies may lead to a better understanding of auditors’ judgement and decision-making processes in small and medium audit firms located in developing economies.

An examination of goal-orientation patterns and task-specific self-efficacy

2007 ◽  
Author(s):  
John J. Donovan ◽  
Patrice L. Esson ◽  
Rachel Backert
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
And Task

Goal Orientation, Task Interest, and Task Difficulty: An HLM Analysis

2004 ◽  
Author(s):  
Michael Horvath ◽  
Hailey L. Ahlfinger ◽  
Robert L. McKie
Keyword(s):  
Goal Orientation ◽  
Task Difficulty ◽  
Orientation Task ◽  
Task Interest ◽  
And Task
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