This study aimed to test the Factors that affect the auditors dysfunctional behaviour. The population in this study is the auditor who worked on a public accounting firm in Pekanbaru, Padang and Batam. KAP total sample of 20,100 respondents. This study using Convenience Sampling. Criteria used in this sampling 1) auditor who worked on KAP Pekanbaru, Padang and Batam. 2) the level of senior audi…