UNDERREPORTING OF TIME THROUGH PERSPECTED TIME BUDGET PRESSURE

Underreporting of time is a form of dysfunctional behavior that indirectly jeopardizes audit quality. The research gap is a research gap between the expectations of the quality level and the standards of the accounting profession that do not match reality. This study aims to examine the Underreporting of Time audit behavior model with predictors of individual auditor characteristics (Locus of control and professional commitment) by mediating perceived time budget pressure. The research was conducted using a survey method on auditors working at a Public Accounting Firm in Semarang. The population used is infinity. The sample amounted to 114 auditors based on simple random sampling, while the data analysis was carried out using a structural equation model. The research findings show that there is a significant positive effect between external locus of control and perceived time budget pressure, there is a significant negative effect between professional commitment and perceived time budget pressure, there is a positive and insignificant effect between locus of control and underreporting of time, there is a significant negative effect professional commitment to underreporting of time behavior, there is a significant positive effect between perceived time budget pressure and underreporting of time behavior, perceived time budget pressure does not mediate the positive influence of locus of control on underreporting of time, perceived time budget pressure does not mediate the effect negative professional commitment to underreporting of time.