This study investigates how time budget pressure affects the auditor dysfunctional behaviour. There are two kinds of time pressure. They are time budget pressure and time deadline pressure. The grand theory in this study is expectancy theory by Griffin (2002). In this study we use time budget pressure. The respondents are auditors that work in Public Accountant Office. Mail Survey is used for data collecting. This study only gets 18 respondents from 100 respondents. So the response rate is 18 . The result shows that degree of time budget pressure directly has positive effect to dysfunctional behaviour. He dysfunctional behaviour is audit quality reduction behaviour, and under reporting of time. That is supported by statistic analysis with t-value 2,230 and level of significance about 0,024 for the first hypothesis (effect of time budget pressure on audit quality reduction behaviour), for the second hypothesis (effect of time budget pressure on under reporting of time) with t-value 2,330 and level of significance about 0,0230 and for the thirdd hypothesis hypothesis (effect of time budget pressure on premature sign-off) with t-value 3.887 and level of significance about 0,000 . It supports prior research by Pierce and Otley (1996) and Soobaroyen Chengabroyan (2005). If degree of time budget pressure increase, auditor will increase audit quality reduction behaviour, premature sign-off and under reporting of time too. This result indicated that auditor must plan the time budget before the audit task is implemented. The tightness of time budget will couse auditor fee mentally pressured. The pressure will support auditor to do dysfunctional behaviour both audit quality reduction behaviour, premature sign-off and under reporting of time.

        Kata kunci: Time budget pressure, audit quality reduction behaviour, premature sign-off under reporting of time, expectancy theory.