Exploring the Moderating Role of Task Complexity in the Determinants of Audit Judgment

Aims: This study aims to test the influence of task complexity as a moderating variable on the influence of experience, independence, pressure in supervising, locus of control, pressure on compliance, and pressure on time budget on audit judgment Study Design: The object of research is a Public Accounting Firm throughout the city of Surabaya. Place and Duration of Study: The research sample is an auditor who is willing to fill out a questionnaire. The sampling technique used in this study was Purposive sampling. From these criteria, 470 research samples were produced. Methodology: Data analysis using multiple linear analysis. Results: The results of the study indicate that task complexity can be a moderating variable for the influence of experience, independence, pressure in supervising audit judgment; while task complexity cannot be a moderating variable for the influence of Locus of Control, Pressure on Compliance, and Pressure on Time Budget on Audit Judgement.