Time budget or audit time budget can be triggering factor of dysfunctional auditor behavior. However, there are indications that an understanding of information technology can minimize the dysfunctional auditor behavior due time budget. The motivation of Public Accountant Firm restricts the audit time through the audit time planning, in order to firm can compete in terms of audit fee. This research purposes is to test (1) Time budget pressure effect on dysfunctional behavior, (2) an understanding of information technology in moderating the correlation of time budget pressure and dysfunctional auditor behavior, (3) the influence of time budget pressure to audit quality and (4) the influence of dysfunctional auditor behavior to audit quality.
The unit analysis of this research is the auditor's Firms on the island of Java, which registered with the Financial Services Authority. The sampling techniques using convenience sampling, which obtain 20 data. The Statistic analysis method were used simple regression and regression with moderating variable.
The results are (1) time budget pressure affects the dysfunctional behavior that consists of audit quality reduction behavior, under-reporting of time and premature sign off, (2) The understanding of information technology can moderate the correlation of time budget pressure and dysfunctional auditors behavior, (3) Time budget pressure has no effect on audit quality and (4) Dysfunctional auditor behavior influence the audit quality, particularly on the reduction of auditor behavior. The understanding of information technology is a novelty in this study.
Keywords: Audit Quality, Time Budget Pressure, Dysfunctional Auditor Behaviour and the understanding of information technology