The Effect of Locus of Control Audit Ethics Time Pressure and Commitment to the Level of Deviation Behavior in Audits at Public Accounting Firms in Bali

This study aims to determine and analyze the influence between the Locus of Control, Audit Ethics, Time Pressure and Commitment to Audit Deviation Behavior at public accounting firms located in Bali. The type of research in this study is quantitative with an associative approach. The population of this study was a foreignaffiliated Public Accounting Firm in Bali. The sample selection method uses a census (saturated sample), which is the number of junior and senior auditors in each public accounting firm in the region. This study used a questionnaire by conducting instrumental tests of validity and reliability. This study obtained 52 auditor respondents who were in public accounting firms. The next stage is in the classical assumption test, and the multiple linear regression test. The test results in this study stated that the locus of control variables and time pressure had an insignificant effect on deviation behavior in audits, while the variables of audit ethics and commitment had a significant negative influence on audit deviant behavior.