THE EFFECT OF INDIVIDUAL AUDITOR CHARACHTERISTIC AND T IME BUDGET PRESSURE AGAINST ON AUDITOR'S DYSFUNCTIONAL BEHAVIOUR (Empirical Study on Public Accountant Firm Registered at Indonesian Institute of Certified Public Accountants 2021)
Abstract
The purpose of this research is to determine the effect of individual characteristics of auditors and time budget pressure on auditor dysfunctional behavior at Public Accountant Firm Bandung which registered in Institut Akuntan Publik Indonesia (IAPI) (Institute of Certified Public Accountants) 2021. Based on the results of hypothesis testing, it can be concluded that the auditor's individual characteristics have no effect on auditor dysfunctional behavior and time budget pressure has a significant positive effect on auditor dysfunctional behavior.
Keywords: Auditor Dysfunctional Behavior, Auditor Individual Characteristics, Time Budget Pressure
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