Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)

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

Authors
Ida Bagus Anom Yasa, I Ketut Sukayasa, Ni Made Wirasyanti Dwi Pratiwi
Corresponding Author
Ida Bagus Anom Yasa
Available Online October 2019.
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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Volume Title
Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
October 2019
ISBN
10.2991/icastss-19.2019.43
ISSN
2352-5398
DOI
10.2991/icastss-19.2019.43How to use a DOI?
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/).

Cite this article

risenwbib
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  -