<![CDATA[Audit judgment is influenced by various factors, including auditor independence and audit tenure, while audit ethics is considered to strengthen auditors' professionalism in exercising professional judgment. This study aims to analyze the effects of auditor independence and audit tenure on audit judgment and to examine the moderating role of audit ethics in these relationships. This research employed a quantitative approach with an associative research design. Primary data were collected through questionnaires distributed to auditors working at public accounting firms in East Java. The study population consisted of 505 auditors, and the sample was selected using a purposive sampling technique. Data were analyzed using Moderated Regression Analysis (MRA). The findings indicate that auditor independence has a significant negative effect on audit judgment. Likewise, audit tenure has a significant negative effect on audit judgment. Furthermore, audit ethics significantly strengthens the relationship between auditor independence and audit judgment. However, in the relationship between audit tenure and audit judgment, audit ethics acts as a moderating variable with a negative direction, indicating that it does not strengthen the effect of audit tenure on audit judgment. This study concludes that auditor independence, audit tenure, and audit ethics play important roles in shaping audit judgment, although the direction of these relationships is influenced by auditors' working conditions, engagement characteristics, and the implementation of professional ethics in audit practice.]]>
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