Quest Journals Journal of Research in Business and Management Volume 9 ~ Issue 8 (2021) pp: 56-62 ISSN(Online):2347-3002 www.questjournals.org *Corresponding Author: Daniel Rante Pata’dungan 56 | Page Research Paper The Effect of Auditor Experience, Task Complexity and Expertise on Audit Judgment at the North Toraja Regency Inspectorate Daniel Rante Pata’dungan 1 , Musran Munizu 2 , Andi Kusumawati 3 1) Master of Regional Finance, Faculty of Economics and Business, Hasanuddin University 2) , Department of Economics, Faculty of Economics and Business, Hasanuddin University 3) Accounting Department, Faculty of Economics and Business, Hasanuddin University ABSTRACT: This study aims to analyze and explain the effect of auditor experience, task complexity and expertise on audit judgment at the North Toraja Regency Inspectorate. This research is a causal quantitative research, where there is a causal relationship between two or more variables. The method of data analysis in this study is multiple linear regression analysis (Multiple Regression Analysis). The research data was processed using the Statistical Package for Social Science (SPSS) program, using data collection techniques using a questionnaire. The population in this study was 47 respondents. The results show that: auditor experience, complexity and expertise have a positive and significant influence on audit judgment at the North Toraja Regency Inspectorate. KEYWORDS: Auditor Experience, Task Complexity, Expertise, and Audit Judgment Received 24 July, 2021; Revised: 07 August, 2021; Accepted 09 August, 2021 © The author(s) 2021. Published with open access at www.questjournals.org I. INTRODUCTION:- The regional inspectorate is one of the units that conduct audits/inspections of local governments. The regional inspectorate has the task of carrying out general supervision activities of the regional government and other tasks assigned by the regional head. In carrying out an audit of local government financial statements and providing an opinion on their fairness, a judgment is needed in an audit process. The inspectorate as the government's internal auditor has a role to do three things. First, supervision is in the form of prevention of reporting and accountability errors, prevention of negligence by regional employees in implementing systems and procedures, prevention of errors in the use of authority by SKPD officials and preventing embezzlement and corruption that occurs in the regions. Second, examination is a systematic process to collect evidence related to transactions that have occurred and assess the suitability of these transactions with predetermined criteria or rules. In carrying out the audit function, the Inspectorate must find all material errors that occur in the management of regional finances. Third, coaching is to provide technical guidance on proper financial management according to the applicable laws and regulations in accordance with the principles of accountability and transparency (Mardiasmo, 2005). Audit judgment is a personal judgment or perspective of the auditor in responding to information that affects the documentation of evidence and the provision of the auditor's opinion on the financial statements of an entity. Judgment is also very dependent on the individual's perception of an existing situation where audit judgment is needed when dealing with uncertainty and limitations of information and data obtained. The experience of an auditor is suspected to have a major influence on the auditor's task in making audit judgments. Abdolmohammadi and Wright (1987) show that inexperienced auditors have a more significant error rate than more experienced auditors. (Christ, 1993 in Herliansyah and Ilyas, 2006) argues that more experience will produce more knowledge. Someone who does work in accordance with the knowledge they have will give better results than those who do not have sufficient knowledge in their duties. Various auditing studies show that the more experienced an auditor is, the more capable he is of producing better performance in increasingly complex tasks (Libby, 1995 in Herliansyah and Ilyas, 2006). Bonner (1994) says that the increase in knowledge that comes from formal training is as good as that gained from specialized experience. Therefore work experience has been seen as an important factor in predicting the performance of the inspectorate. In addition to the experience of the auditor, a factor that influences audit judgment is the expertise of