PENGARUH GAYA HIDUP SEHAT TERHADAP PSYCHOLOGICAL WELL-BEING DAN DAMPAKNYA PADA AUDITOR KAP (Studi Empiris pada Auditor Kantor Akuntan Publik di Jawa Tengah Dan DIY)
Abstract: Some of the career
conditions in Public Accounting Firm (KAP) contribute to the difficult
situation faced by the auditor therefore auditor facing irregular stress
levels. Past research has shown the negative impact of role stress experienced
by auditor, especially during the busy season. At the individual level,
stressful work situation cause problems and sometimes makes a lot of capable
auditor resign from KAP. At the organizational level, the firm will have more frequent
voluntary turnover disfungsionality. This study examines the effect of role
stress (role ambiguity, role conflict, and role overload) experienced by
auditor to job outcomes (job satisfaction, job performance, and turnover
intentions) and the role of healthy lifestyle as a coping mechanism the role of
stress on the KAP.
The samples used in this study were taken by using a convenience sampling method. The
population was all auditor who worked at the firm in Central Java and
Yogyakarta. The method used in data collection is the primary method of data
collection, using questionnaires filled out directly by auditor as respondents
of the study. A technique of analysis in this study is Structural Equation
Model (SEM) by statistical programs SmartPLS.
The results show that a healthy lifestyle that practiced by auditors can
be an alternative solution as a mechanism to mitigate the negative effects of
role stressors. Healthy lifestyle mediated by a vitality and increase in
psychological well-being, will reduce the negative effects of role stress
mediated by job burnout and psychological well-being, resulting in a positive
association with job satisfaction and job performance, but has not yet proved
capable of reducing the high turnover intentions in Public Accounting Firm .
Penulis: Angelina Ave Gratia,
Aditya Septiani
Kode Jurnal: jpakuntansidd141109
