Determinants of Auditor's Judgement: Empirical Evident from Indonesia

This study aims to analyze the factors that influence audit judgment of auditors. Factors analyzed include gender, compliance pressure, task complexity, auditor experience, locus control, professional skepticism, ethics, and fees. The research method uses explanatory research, through formulation hypotheses, analyzing causal relationship between determining judgment. Data collection technique survey with questionnaire addressed auditors working in public accounting firms East Java Province distributed via Google Form. data analysis multiple linear regression which was processed using SPSS. Based on results, there are 3 variables have a significant effect including fees