<![CDATA[This study examines the effects of task complexity, professional skepticism, and auditor experience on audit judgment quality among auditors working in Public Accounting Firms in Jakarta. Audit failure incidents involving PT Garuda Indonesia, PT Asuransi Jiwasraya, and PT Indofarma Tbk. have highlighted the importance of strengthening professional judgment in the audit process. A quantitative causal-associative research design grounded in Attribution Theory was employed to investigate the proposed relationships. The study involved 94 auditors from eight Public Accounting Firms in Jakarta who were selected using purposive sampling. Primary data were collected through structured questionnaires using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling with SmartPLS 4. The results demonstrate that task complexity has a significant negative effect on audit judgment, indicating that greater task demands can constrain the quality of professional decision-making. Professional skepticism has a significant positive effect and represents the strongest determinant among the variables examined, while auditor experience also has a significant positive effect on audit judgment. Collectively, the three independent variables explain 40.5% of the variance in audit judgment. These findings indicate that auditor judgment quality depends on both the conditions of audit assignments and the professional attributes developed by individual auditors. The study contributes empirical evidence that strengthening professional skepticism is particularly important for improving auditors' judgment quality alongside effective management of task complexity and continuous development of professional experience.]]>
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