This study aims to examine the factors that influence reduced audit quality behavior, will the time budget pressure, auditor personality type, organizational commitment, and professional commitment influence reduced audit quality behavior. Research data is primary data collected through survey with e-questionnaire technique using purposive sampling method. The data obtained from the answers to the questionnaire were analyzed using the SPSS method (Statistical Package for Social Science) version 24.0. The sample of this study is the auditor who works at The Big Four Public Accounting Firm in Jakarta, amounting to 45 people. The results showed that time budget pressure had no significant effect on reduced audit quality behavior, auditor personality type had significant and positive effect on reduced audit quality behavior, organizational commitment had a significant and negative effect on reduced audit quality behavior and professional commitment had no effect on reduced audit quality behavior. So, from testing the four hypotheses proposed, two hypotheses can be accepted and the other two rejected. Based on the results of this study, the behaviors that can reduced audit quality are auditor personality type that directly influence the auditor’s tendency to be included in reduced audit quality behavior and lack of organizational commitment.
Keywords : Reduced Audit Quality Behavior; Time Budget Pressure; Personal Types Auditor; Organizational Commitment; Professional Commitment.