This study investigates how Tipe of Audit Firm, Auditor Position in audit
Firm, Client Fees, Audit Programme, Auditor Participation and Last Year Actual
Time Budget affect to the time budget attainability and then investigates how time
budget attainability affect to the auditor dusfunctional behaviour (Reduced audit
Quality Practices and Under Reporting of Time). As time budgets become less
attainable, the incidence of Reduced Audit Quality Practices and Under
Reporting of Time will increase.
The respondent of this study are Indonesian auditors. Survey metode is
used for data collecting. This study used purposive sampling to get sample. The
sampel criteria is auditors who work in Big 4 audit firm on Jakarta and auditors
who work in Non Big 4 audit firm on Semarang. To analyse data is used SPSS
version 16.
The result show that degree of time budget attainability direcly has
negative effect to dysfunctional behaviour. The dysfunctional behaviour are
RAQPs and URT. That is supported by statistic analysis with t-value – 0,539 for
hypothesis that time budget attainability directly has negative effect to RAQPs.
And t- value – 0,391 for hypothesis that time budget attainability direcly has
negative effect to URT. The antecedent from time budget is directly effect time
budget attainability. Its shows with the result t-value is over t-table (2,23
