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This study examines the effect of  information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study also tests whether dysfunctional audit behavior has an effect on fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed with structure equation model (SEM). The results explains that pressure (time budget and complexity task) have some impact on dysfunctional audit behavior while information technology has no effect on dysfunctional audit behavior. This results also show that dysfunctional audit behavior has negative effect on fraud detection. Job-related stress framework explain the conditions that make stress (stressors) will affect to individual psychology, physic, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that make stress have both positive and negative effect to individual behavior. Pressure can make individuals to behave dysfuctionally or motivate them to give their best shot eventhough their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor’s ability to indentify material misstatment in financial statement.

Disfunctional audit behavior, fraud detection, information technology task complexity, and time budget pressre.