6 Journal of Education and Vocational Research (ISSN 2221-2590) Vol. 7, No. 1, pp. 6-13, March 2016 Effect of Time Budget Pressure and Locus of Control of Auditor Dysfunctional Behaviors (Survey on Legislative Auditor BPKP Gorontalo Province) Ratna Sari, Tenriwaru, Agung Pribadi Mokodongan Hasanuddin University Makassar, Indonesia ratna_akumi@accountant.com Abstract: This research aims to examine the influence of time budget pressure and locus of control to dysfunctional audit behavior (survey on Representative BPKP Government in Gorontalo Province). This research uses primary data collected directly from respondents. Population in this research is the auditors who work at BPKP’s of Goront alo Province. And sample in this research used 34 auditors as respondents by using census method. Data collected was analyzed using test data quality, classic assumption test and multiple linear regression analysis. The results showed: partially, time budget pressure is positive and significant toward dysfunctional audit behavior while the locus of control is positive but no significant to dysfunctional audit behavior. Simultaneously, time budget pressure and locus of control are significant to dysfunctional audit behavior. Keywords: Time budget pressure, locus of control and dysfunctional audit behavior 1. Introduction Rampant corruption, collusion and nepotism (KKN) that occurred lately requires oversight functions and internal control systems are better on the implementation of governance and public finance management. In line with the changing strategic environment and PP No 60 of 2008, BPKP auditor confirms its identity as the President demanded to be able to provide valuable information for the President of the results of monitoring conducted and able to provide solutions to the problems facing the government. BPKP contribution is intended to help the government realize good governance (good governance). Accountability of public finance quality is the ultimate goal to be achieved BPKP that represents the benefits that can be provided BPKP to shareholders. Therefore, BPKP aims to realize the country's financial accountability qualified, in accordance with the vision of the BPKP is to be a catalyst for the renewal of government management (bpkp.go.id). Quality auditor jobs related to qualifications, expertise, timeliness of completion of the work, the adequacy of the examination of evidence, and the attitude of independence towards clients (Christina, 2003). Violations committed by accountants and auditors are basically happening in the abuse or dysfunction (dysfunctional) and violations of the code of professional conduct. Auditors are required to be able to carry out their work in a professional manner so that the resulting audit report will be qualified. Auditor dysfunctional behaviors associated with decreased quality of audits (Donnelly, 2003). Dysfunctional behavior auditors such as premature sign-off audit procedures (to stop the audit procedures), underreporting of time (delay or not timely), altering the audit process and gathering insufficient evidence (to replace the audit process and collect evidence is not sufficient) will have an impact on the decline in quality audit. This behavior can have a direct and indirect effect on audit quality. Dysfunctional behaviors that have a direct influence including premature sign-off, obtaining evidence is lacking, processing inaccuracies and errors of the stages of the audit, as well as altering / replacing of audit procedure (replacing the auditing process), while the behavior of the audit that have indirect effect on audit quality is under reporting of time (Wijayanti, 2007: 252). This study focuses on internal factors and external factors that are thought to have the possibility to influence the dysfunctional behavior. Factors personal characteristic is a factor that comes from inside (internal) which includes biological factors, factors sosiopsikologis, and sosiogen is factor or a secondary motive. Whereas situational factors when performing an audit is a factor that comes from outside the human self (external) that can result in a person tends to behave in accordance with the characteristics of a group or organization where he participated in it, covering the aspects of objective environment, psychological environment that is perceived by someone, and stimulation encourage and strengthen the person's behavior. Personal characteristics that affect the acceptance of deviant behavior among which locus