摘要：This study aims to explore the effect of the intellegence quotient, emotional quotient, spiritual quotient and audit time of underreporting of time behavior. The data is collected through questionnaires. The population and samples of this study are public accountant (KAP) in Bali. This study used total sampling which used all population. The data analysis includes descriptive analysis, the classical assumption test and verification analysisusing Multiple Linear Regression Analysis. The results showed that intellegence quotient, emotional quotient, spiritual quotient have a negative effect on underreporting of time behavior and audit time budget pressure have a positive effect on the underreporting of time behavior. The results showed that when the level of intellegence quotient, emotional quotient, spiritual quotient is high and the time budget pressure is low, the auditor will not tend to do the underreporting of time behavior.
其他摘要：Auditor diharuskan menggunakan keahliannya dengan cermat dan seksama dalam melakukan tugasnya. Selain itu, auditor dituntut untuk bersikap skeptisme profesional dan harus mengungkapkan secara wajar kondisi perusahaan berdasarkan evaluasi bukti yang dipero
关键词：Underreporting of time behaviour; intellegent quotient; emotional quotient; spiritual quotient; time budget pressure
其他关键词：Perilaku underreporting of time; intellegence quotient; emotional quotient; spiritual quotient; time budget pressure
