PENGARUH TIPE KEPRIBADIAN DAN SEX ROLE TERHADAP JOB STRESS AUDITOR INDEPENDEN

• Main Authors: , MASRIANI MAHYUDDIN, , Mahfud Sholihin, Ph. D
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2014
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/133379/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=74017
• Institution: Universitas Gadjah Mada

Audit profession is one of the top ten professions that contain the highest stress levels in the United States. The phenomenon of stress experienced by the auditor can be observed in their work environment, one of which is a public accounting firm. Stress experienced by a person is important to be managed, but still based on the symptoms caused by the stress. The potential sources of stress that can cause a person to include: environmental factors, organizational factors, and individual factors who work in the public accounting firm. This study only tested the individual factors the auditor, the personality type A, type B personality, masculine and feminine. From the results of the regression test have been done on the first hypothesis, it can be concluded that personality type does not have a significant influence on job stress that is acceptable, assuming without hiring an auditor with any personality type A, which is very susceptible to job stress, a public accounting firm can result in performance better. The results of the regression analysis was performed on the second hypothesis that theoretically and statistical results in this study, sex roles have a significant effect on job stress. Furthermore, theoretically, masculine type is more susceptible to job stress than feminine type. However, the results of the 12 independent sample t-test on the hypothesis test shows that the theory is not supported. Regression test results on the control variable namely public accounting firm of size shows that it does not has a significant effect on job stress. Although some of the results showed that the it has an influence on job stress.