Audit judgment is the auditor's consideration in assessing information at every audit process, including engagement, planning, field assignments, and audit reporting. Audit judgment is critical because the audit is conducted based on a sample. The accuracy of this audit judgment affects the quality of the audit and the opinion it produces. This study examines the effect of goal orientation, self-efficacy, obedience pressure, and task complexity on the audit judgment of internal auditors in the Government Sector. This research has primary data. The research object is internal auditors, as members of Government Internal Supervisory Apparatus (APIP) who worked at Inspektorat Jendral of Ministry of Finance, Transportation, and Internal Affairs-based on proportionate stratified random sampling method, collected 255 returned questionnaires. The result confirms that goal orientation, self-efficacy, and task complexity positively affect audit judgment. Obedience pressure negatively affects audit judgment. The study results reveal that obedience pressure negatively affects audit judgment needs to be the attention of Inspektorat Jendral of Ministry of Finance, Ministry of Transportation, and Ministry of Internal Affairs. An improvement of risk management application the audit process to detect risks of regulatory pressure from various parties and interfere with the implementation and achievement of audit objectives/results.