Underreporting of TIME Dalam Pelaksanaan Audit

The purposes of this study is to examines; (1) relationship of locus of control and professional commitment to perceived time budget pressure, (2) relationship of locus of control and professional commitment to underreporting of time (URT) behaviors and (3) relationship of perceived time budget pressure to URT behaviors. This study conducted with survey method on auditors working in audit firms at three mayor cities in Indonesia i.e; Jakarta, Surabaya, and Medan, with samples are 348 respondents. This research used structural equation model as data analysis. The results of this study sugget that external locus of control has positive and significant relation with perceived time budget pressure and URT behaviors. Relation of affective professional commitment with perceived time budget pressure and URT behaviors is not significant. Relation of continuance professional commitment to perceived time budget pressure and (URT) behaviors is not significant. Normative profesional commitment is inversely related to perceived time budget pressure and URT behaviors. Perceived time budget pressure has positive and significant relation with URT behaviors. The results also suggest direct affect locus of control and dimension of professional commitment to URT behaviors stronger than indirect affect through perceived time budget pressure