PENGARUH GAYA HIDUP SEHAT TERHADAP PSYCHOLOGICAL WELL-BEING DAN DAMPAKNYA PADA AUDITOR KAP ( Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Surabaya dan Malang )

ABSTRACTThis study aims to determine the effect of Healthy Lifestyle on Psychological Well-Being and the impact on Auditors of Public Accounting Firms (KAP) in Surabaya and Malang. There are ten variables in this study which are divided into three types of variables, namely (1) Exogenous variables: Healthy Lifestyle and Role Stress, (Role Overload, Role Ambiguity, and Role Conflict); (2) Endogenous variables: Job Outcomes (Turnover Intention, Job Satisfaction, and Job Performance); (3) Mediating variables: Job Burnout, Psychological Well-Being, and Vitality. The samples used in this study were taken by using simple random sampling method. The population was all public accountants who worked in KAP of Surabaya and Malang. The method used in data collection is primary data collection methods using self-completion questionnaires by public accountants as respondents of this study. Technique of analysis in this study is Structural Equation Model (SEM) by statistical program SmartPLS.The results showed that: (1) Role Ambiguity and Role Conflict had a positive and significant effect on Job Burnout, and Role Overload had a negative and significant effect on Job Burnout. (2) Job Burnout has a negative and significant effect on Psychological Well-Being. (3) Job Burnout has a positive and significant effect on Job Satisfaction, Job Performance, and Turnover Intention. (4) Healthy Lifestyle has a positive and significant effect on Vitality, Healthy Lifestyle before and after mediation by Vitality has a positive effect on Psychological Well-Being. (5) Vitality has a positive and significant effect on Psychological Well-Being. (6) This study was able to prove that Healthy Lifestyle after mediated by the vitality and improvement of Psychological Well-Being can reduce the negative effects of Role Stress (Role Ambiguity and Role Conflict, not including Role Overload) mediated by Job Burnout and Psychological Well-Being resulting in a positive relationship with Job Satisfaction and Job Performance), but this study was not able to prove that Healthy Lifestyle mediated by Vitality and Psychological Well-Being would result in a negative relationship with Turnover Intention.Keywords: Public Accounting Firms, Healthy Lifestyle, Psychological Well-Being, Role Stress, Role Overload, Role Ambiguity, Role Conflict, Job Performance, Turnover Intention, Job Satisfaction, Job Outcomes, Job Burnout, Vitality, SmartPLS