The purpose of this research is to test and provide empirical evidence on the influence of professional expertise, auditor experience, and ethical perception on
audit judgment. This study uses primary data obtained from distributing
questionnaires to auditors working in Public Accounting Office in the DKI Jakarta
area registered in the Indonesian KAP Directory. In this research, the Probability
Sampling sampling technique was applied with the Simple Random Sampling method. The questionnaires distributed amounted to 110 questionnaires with 42
returned. The analysis method used to test the hypothesis is multiple regression
analysis. The results of this research indicate that ethical perception have a positive
effect on audit judgment, whereas professional expertise and auditor experience do not affect audit judgment.