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Abstrak :
Auditor personality trait is an interesting topic in accounting field because this research is still rarely on accounting profession in Indonesia. The purpose of this study was to investigate the effect of work stress and dysfunctional audit behavior, with a focus on personality trait role: the big five personality and locus of control. The respondents for this study are auditors who work on public accounting firms in Bali. Moderated regressions analysis test used to examine seven hypotheses are formulated. The results showed that job stress have positive effects on dysfunctional audit behavior. Moreover it was determined that one of the personality trait, openness to experience, along with internal and external locus of control, have significant effect on the relation between job stress and dysfunctional audit behavior, but other personality traits such as conscientiousness, extraversion, agreeableness, and neuroticism do not have significant effect on the relation between job stress and dysfunctional audit behavior. This indicates that auditor personality is important to reduce the likelihood of dysfunctional audit behaviors.

Abstrak Sifat kepribadian auditor merupakan topik yang menarik dalam bidang akuntansi mengingat penelitian mengenai topik ini masih jarang dilakukan pada profesi akuntan di Indonesia. Tujuan penelitian ini adalah untuk menginvestigasi pengaruh stres kerja dan perilaku disfungsional audit, dengan fokus pada peran sifat kepribadian yakni the big five personality dan locus of control. Sebagai responden dalam penelitian ini adalah auditor yang bekerja pada kantor akuntan publik di Bali. Teknik analisis yang digunakan untuk menguji tujuh hipotesis yang dirumuskan adalah moderated regressions analysis. Hasil pengujian menunjukkan bahwa stres kerja berpengaruh positif pada perilaku disfungsional audit. Selain itu, hanya sifat kepribadian openness to experience serta locus of control internal dan eksternal yang berpengaruh pada hubungan stres kerja dan perilaku disfungsional audit, namun sifat kepribadian lainnya seperti conscientiousness, extraversion, agreeableness, dan neuroticism tidak berpengaruh pada hubungan stres kerja dan perilaku disfungsional. Hal ini mengindikasikan bahwa kepribadian auditor penting untuk mengurangi kemungkinan terjadinya perilaku disfungsional audit.

Abstrak :
Penelitian ini bertujuan untuk mengetahui peran ibu sebagai orang tua tunggal dan bagaimana strategi para ibu tunggal (single mother) dalam menghadapi permasalahan-permasalahan yang dialaminya. Peneliti menggunakan metode penelitian kualitatif dengan pendekatan studi kasus dengan pengumpulan data melalui observasi dan wawancara. Penelitian ini melibatkan tiga key informan yang terdiri dari ibu tunggal (single mother). Hasil dari penelitian menyatakan bahwa beberapa situasi dan kondisi mempengaruhi atau bahkan mendukung terjadinya stres pada perempuan yang berperan sebagai single mother yang memiliki beban ganda. Kecemasan single mother tidak berhenti disitu saja melainkan juga megenai reaksi orang lain terhadap dirinya, dari teman-teman serta kerabat mengenai bagaimana cara single mother menjalani hidup sendiri tanpa adanya kehadiran seorang pasangan. Bentuk strategi coping yang dilakukan oleh ketiga informan ini pun beragam. Terdapat persamaan dan perbedaan dari strategi coping yang mereka pilih untuk mengatasi permasalahan dan tekanan yang dialami. Keberhasilan strategi coping ini sangat dipengaruhi oleh kebribadian, motivasi, dan dukungan sosial yang dimiliki oleh ibu tunggal tersebut.

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This study aims to determine the role of mothers as single parents and how the strategies of single mothers in dealing with the problems they experience. Researchers used qualitative research methods with a case study approach with data collection through observation and interviews. This study involved three key informants consisting of single parents. The results of the study stated that several situations and conditions influence or even support the occurrence of stress in women who act as single mothers with double burden. Single mother anxiety does not stop there, but also about other people's reactions to it, from friends and relatives about how single mothers live their own lives without the presence of a partner. The forms of coping strategies undertaken by these three informants also varied. There are similarities and differences from the coping strategies they choose to overcome the problems and pressures experienced. The success of the coping strategy is strongly influenced by the personality, motivation, and social support of the single mother.

Abstrak :
Pandemi COVID-19 menyebabkan munculnya konsekuensi negatif bagi Subjective well-being (SWB) remaja, yang merupakan kelompok paling rentan karena karakteristik perkembangannya. Penelitian ini bertujuan untuk mengetahui kontribusi respons terhadap stres (primary control engagement coping, secondary control engagement coping, disengagement coping, involuntary engagement dan involuntary disengagement), traits kepribadian (extraversion, agreeableness, conscientiousness, neuroticism, openness to experience) dan persepsi terhadap dukungan sosial (keluarga, teman, figur yang signifikan) pada SWB remaja selama masa pandemi COVID-19. Partisipan adalah 313 orang remaja Indonesia (13-18 tahun) yang dipilih menggunakan metode convenience sampling. Alat ukur yang digunakan adalah Satisfaction with Life Scale, Scale of Positive and Negative Experience, Child Self Report Responses to Stress Questionnaire-COVID-19 dan Multidimensional Scale of Perceived Social Support. Data dianalisis dengan regresi hierarki berganda. Hasil penelitian menunjukkan bahwa respons terhadap stres, traits kepribadian, dan persepsi terhadap dukungan sosial berkontribusi terhadap SWB (LS, PA dan NA) remaja. Secara khusus, involuntary disengagement response, extraversion, neuroticism dan persepsi terhadap dukungan sosial dari keluarga secara signifikan berkontribusi pada SWB remaja. Hasil penelitian ini memberikan implikasi praktis bagi para praktisi untuk menyusun intervensi bagi remaja agar dapat mengembangkan respon terhadap stres yang adaptif dan untuk orang tua agar memberikan dukungan kepada remaja sehingga dapat mengoptimalkan SWB remaja Indonesia pada masa pandemi COVID-19 dan seterusnya. ......COVID-19 pandemic causes negative consequence for adolescents’ subjective well- being (SWB) as they are the most vulnerable group due to their developmental characteristic. This research investigated contribution response to stress (primary control engagement coping, secondary control engagement coping, disengagement coping, involuntary engagement dan involuntary disengagement), personality traits (extraversion, agreeableness, conscientiousness, neuroticism, openness to experience), and perceived social support (family, friends, significant figure) of adolescent SWB during COVID-19 pandemic period. The participants were 313 Indonesian adolescents (13-18 years old), selected using convenience sampling method. The measurements were Satisfaction with Life Scale, Scale of Positive and Negative Experience, Child Self Report Responses to Stress Questionnaire-COVID-19 dan Multidimensional Scale of Perceived Social Support. Data were analyzed using hierarchical multiple regression. Results showed that response to stress, personality traits, and perceived social support together contributed to adolescents’ SWB (LS, PA & NA) significantly. Specifically, involuntary disengagement response, extraversion, neuroticism and perceived social support from family significantly contributed to adolescents’ SWB. The practical implication for professionals are to develop psychological intervention for adolescents to be able to develop adaptive response to stress and for parents to give support to adolescents in order optimize their SWB in Indonesian context during the COVID-19 pandemic and onward.