Determinants of Auditor's Disfunctional Behavior (Case Study in Public Accounting Offices in Bali)

— The decline in audit quality, either directly or indirectly, is caused by the dysfunctional behavior of the audit by the auditors. Auditors should avoid these dysfunctional audit behaviors, but in reality these behaviors are still often done so that it is still one of the causes of the decline in public trust in the services of auditors. This study aims to explain whether the dysfunctional behavior of auditors is influenced by time budget pressure, turn over intention, and emotional spiritual quotient. The location of this research is the Public Accounting Firm in Bali Province which is registered in the Indonesian Public Accountants Association (IAPI) directory. The population of this study were 10 Public Accounting Firms (KAP) in Bali with a total of 73 auditors. The number of samples that will be used in this study is 73 auditors. The collected data were analyzed using SPSS through the multiple linear analysis method. Time budget pressure variable and ethical idealism orientation variable have a positive and significant effect on auditor dysfunctional behavior. While the variable emotional spiritual quotient (ESQ) has a negative effect on auditor dysfunctional behavior