This study aims to examine and analyze the
effect of locus of control and auditor’s’ experience on
audit judgment with task complexity as a moderating
variable. This research was conducted at the Inspectorate Office of West Sulawesi Province, where the auditors were taken as the research samples. The samples
were selected using purposive sampling method consisting of 36 respondents. The type of data used were primary data obtained using questionnaire. The data were analyzed using Moderated Regression Analysis (MRA) and
SPSS version 25. The result of the research indicate that
the locus of control has an effect on audit judgment. The
auditors’ experience has an effect on audit judgment.
Task complexity does not moderate the effect of locus of
control on audit judgment, and task complexity moderates the effect of auditos’ on audit judgment.
Keywords : Locus of control, Auditors’ experience, Audit Judgment, Task Complexity.