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.

Learning Goal Orientation and Academic Performance: A Dynamic model

2021 ◽  
pp. 106907272110434
Author(s):  
Bingjie Lu ◽  
Yingxin Deng ◽  
Xiang Yao ◽  
Zhe Li
Keyword(s):  
Academic Performance ◽  
University Students ◽  
Goal Orientation ◽  
Self Efficacy ◽  
Self Regulation ◽  
Regulation System ◽  
Feedback Seeking ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
Academic Self Efficacy

Drawing on the reciprocal determinism of self-regulation system, a process-based model is used to examine the relationship of learning goal orientation (LGO) among university students with their academic performance, via reciprocal relationships between initial status and change trajectories in academic self-efficacy and feedback-seeking behaviors. A longitudinal study of 316 Chinese university students throughout their first year in college reveals that students who have high LGO in their first month after entering the university generally have higher academic self-efficacy and seek more feedback. Moreover, initial levels of feedback seeking are positively related to academic performance via linear change in academic self-efficacy over time. Limitations of the study and practical implications are discussed.

Routinization, free cognitive resources and creativity: The role of individual and contextual contingencies

2018 ◽  
Vol 72 (2) ◽  
pp. 420-443 ◽  
Author(s):  
Heesun Chae ◽  
Jin Nam Choi
Keyword(s):  
Boundary Conditions ◽  
Goal Orientation ◽  
Task Complexity ◽  
Supervisor Support ◽  
Cognitive Resources ◽  
Manufacturing Companies ◽  
Learning Goal ◽  
Learning Goal Orientation ◽  
Use Of Resources ◽  
Conditional Indirect Effects

In job design and creativity literature, challenging and complex jobs drive individual creativity, whereas routinization impedes creative outcomes. This study challenges this prevailing view by exploring the intermediate psychological mechanism and boundary conditions enabling the potential benefits of routinization to foster creativity in organizations. Routinization economizes employees’ use of resources in performing tasks, thereby generating free cognitive resources that can be utilized for creative problem-solving. In addition, the effect of routinization on creativity, as mediated by free cognitive resources, is positively moderated by two boundary conditions: learning goal orientation of employees and supervisor support for creativity. Field data collected from 198 engineers and technicians and 56 supervisors working in manufacturing companies in South Korea confirm the moderated mediation hypotheses. The conditional indirect effects of routinization on creativity through free cognitive resources are significant and positive when the learning goal orientation of employees and supervisor support for creativity are high. These findings highlight the need for a balanced consideration of the ambivalent effects of task complexity and routinization on employee creativity along with further investigations on the contingencies of their effects.

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