This study aims to examine the effect of time budget pressure and locus of control on the dysfunctional audit behavior and to see whether the locus of control can moderate the relationship between time budget pressure and the dysfunctional audit behavior. Questionnaires are distributed to 201 auditor who act as respondents, but only 146 questionnaire thatcan be processed from 51 KAP in Jakarta. Data analysis is conducted using SmartPLS 3.0 program.The results showed that, partially, time budget pressure variable and external locus of control give significant influence to dysfunctional audit behavior while internal locus of control does not affect dysfunctional audit behavior. The external and internal variables of the locus of control are not able to moderate the time budget pressure relationship to the dysfunctional audit behavior. Another finding in the form of sensitivity analysis suggests that male respondents consider that time budget pressure and external locus of control are factors that encourage them to perform dysfunctional audit behavior while time budget pressure does not encourage female respondents to perform dysfunctional audit behaviors. Keywords: Time budget pressure, locus of control and dysfunctional audit behavior 1. PENDAHULUAN Berdasarkan data tahun 2015, Indonesia mempunyai persentase perbandingan antara Kantor Akuntan Publik (KAP) dengan emiten sebesar 97,04%, (Susanti dan Subroto, 2015). Pada tahun 2016, presentase itu sebesar 94,6% dengan komposisi

Standardization of Child-Friendly School Infrastructure Facilities is very important because it can ensure and maintain infrastructure facilities in schools that are safe for children to achieve their goals. The research was conducted in two junior high schools in Tegal Regency, namely SMP Negeri 1 Slawi and SMP Negeri 1 Pangkah. Child-Friendly School standardization will be evaluated by referring to one of the components of Child-Friendly School namely facilities and infrastructure. This research uses a descriptive qualitative approach. The subjects of the study are the principal, teacher/education personnel, and school. Data collection techniques using Observation, Documentation, and Interviews. Test the validity of data using Data Triangulation. Analytical techniques use Data Reduction, Data Presentation, and Conclusion Withdrawal. The standardization score of infrastructure facilities in SMP N 1 Slawi and SMP N 1 Pangkah is 56 or 86% of the maximum score. The study results conclude that infrastructure facilities in SMP N 1 Slawi and SMP N 1 Pangkah Meet the Standards to be certified to be Child-Friendly School Bariisan.

Entrepreneurship education in learning is programmed to be mastered by all SMK students. One of them is at SMK N 1 Adiwerna which is the object of this study. In entrepreneurship education through learning Entrepreneurship Creative Products (PKK) on several subjects that support student entrepreneurship, including: 1) Entrepreneurial attitudes and characters, 2) Analysis of business opportunities, 3) Intellectual property rights, 4) Prototypes on business, 5) Product prototype processes, 6) Prototype Work Drawings, 7) Production cost analysis, 8) Making and testing prototypes. The purpose of this study is to be able to develop students' entrepreneurial competencies through learning creative products of entrepreneurship in schools. This research uses quantitative research. The sample of this study used class XI students of SMK N 1 Adiwerna with a large sample of 213 students. The instrument in this study was a questionnaire of 20 multiple-choice questions. Hypothesis testing using a paired sample t-test. Based on the results of the paired test, the t-test sample shows that the sig value. (2-tailed) of 0.000 < 0.05., then Ha is accepted and H0 is rejected, meaning that there is an influence of the application of entrepreneurial creative product learning on the development of students' entrepreneurial competencies.