THE INFLUENCE OF AUDIT FEE, AUDIT TIME BUDGET PRESSURE AND PUBLIC ACCOUNTANT ATTITUDE ON THE PUBLIC ACCOUNTANT DYSFUNCTIONAL BEHAVIOR AND IT’S IMPLICATION ON AUDIT QUALITY SURVEY ON “SMALL” SCALE PUBLIC ACCOUNTING FIRM’S IN JAVA

The fierce competition among public accounting firm encourages competitive biddings which lead “fee war” that effect the audit fee. It consequently brings implications to the audit time budget pressure that will cause public accountants dysfunctional behavior and attitude in performing the public accountant duties which results in poor audit quality. Objects of study are the audit fee, audit time budget pressure, public accountant’s attitude, public accountants dysfunctional, and audit quality. The research methods used on this case is descriptive –verificative methods. Research type is applied research. The data were obtained through survey techniques by distributing questionnaires to 167 public accounting firms small scale in Java and examined by structural equation model. The result showed that there were a significant effect of the audit fees, audit time budget pressure to public accountant’s attitude. The audit time budget pressure and public accountant’s attitude also had significant effects on public accountant dysfunctional behavior and its can implicate the increase of audit quality