pengaruh kompleksitas tugas dan pengalaman audit terhadap audit judgment pada kap di surabaya dan sidoarjo

audit judgment is decisision which is taken by auditor when conducting an audit based on consideration of the condition of the audit client company. this research was conducted with the aim to know the influence of task complexity and audit experience toward an audit judgment. the population of this research is an independent auditor which work in public accountant firms in surabaya and sidoarjo. sampling technique in this study using convenience sampling technique. analysis of the dara that have been obtained from the respondents is processed using spss 23 software. the results of this study indicate that the task complexity affects the audit judgment which is taken by the independent auditor. this study also obtained the result that audit experience owned by the auditor can not affect the audit judgment it takes. the independent variable in this study only has an influence of 26 percent, it is expected that the next research can use other independent variables to enrich science especially in the field of audit