PENGARUH LOCUS OF CONTROL, INDEPENDENSI, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT (STUDI EMIPIRIS PADA KANTOR AKUNTAN PUBLIK DI D.I YOGYAKARTA DAN JAWA TENGAH)

This study aims to examine the effect of Locus of Control, Independence, Obedience Pressure, Task Complexity on Audit Judgment. The subjects used in this study were Public Accounting Firms in Yogyakarta and Central Java. This research method uses quantitative methods with a questionnaire survey. The results of the 52 questionnaire survey were then analyzed using the SmartPLS v.3.0 software. The results of this study show that Locus of Control has a positive effect on Audit Judgment, Obedience Pressure has a significant negative effect on Audit Judgment, and Independence and Task Complexity have no effect on Audit Judgment.