Table 1 Socio-demographic Characteristics of the Total Sample and Regional Sub-samples Structural Equation Model (SEM) with AMOS software to analyze the data. In the analysis of Structural Equation Model variables can be distinguished into a latent variable (exogenous variables and endogenous variables) and observed variable. Time budget pressure, task complexity, and information technology are the exogenous latent variables, for the endogenous latent variables there is a dysfunctional auditor behavior, and fraud detection. Table 1