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

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.

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

Accounting Auditing & Accountability Journal ◽

10.1108/aaaj-12-2015-2362 ◽

2018 ◽

Vol 31 (1) ◽

pp. 75-95 ◽

Cited By ~ 4

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.

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

PsycEXTRA Dataset ◽

10.1037/e644232010-001 ◽

2010 ◽

Author(s):

Sarah C. Bienkowski ◽

Aaron M. Watson ◽

Eric A. Surface

Keyword(s):

Goal Orientation ◽

Self Efficacy ◽

Task Engagement ◽

Moderating Effect ◽

And Task

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Public accounting profession and fraud detection responsibility

Journal of Financial Crime ◽

10.1108/jfc-07-2020-0140 ◽

2020 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Ni Wayan Rustiarini ◽

Anik Yuesti ◽

Agus Wahyudi Salasa Gama

Keyword(s):

Goal Orientation ◽

Self Efficacy ◽

Fraud Detection ◽

Individual Performance ◽

Professional Commitment ◽

Personal Factors ◽

Accounting Firms ◽

Content Type ◽

Expectation Gap

Purpose The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms. Design/methodology/approach The authors surveyed 86 auditors working in small accounting firms in Bali Province, Indonesia. Findings The results prove the role of self-efficacy as a mediating variable in the relationship of goal orientation and auditor responsibility. This result at once confirms that self-efficacy can improve individual performance even in complex tasks. This study also proves the role of professional commitment as a mediator variable. Research limitations/implications Given that the respondents came from small accounting firms, these findings are not intended to be generalized with auditors in large accounting firms. Practical implications These findings highlight essential efforts to reduce audit expectation gaps between auditors and the public. The small accounting firms’ leaders must to alignment workplace organizational goals and organization professional goals. A dualism of purpose causes the auditor to fail to fulfill the responsibility of fraud detection. Social implications There is a severe audit expectation gap related to the auditor’s role in detecting fraud. This finding expected to answer public questions related to auditors’ ability and responsibility in small accounting firms in detecting fraud. Originality/value There is limited research on auditor responsibility, particularly in small audit firms in developing countries. Also, there is still debate scientific about the influence of goal orientation, self-efficacy and professional commitment to auditor performance.

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