The judgment is a policy audit the auditor in determining opinions. To avoid the failure of the audit, it takes the right decision from an auditor. In making the decision of an auditor must have a degree of prudence is high. This study was done to determine the effect of professional skepticism to audit judgment and influence the interaction of ethics of auditors with professional skepticism to the audit decision.
The population in this study is the auditors who work in public accounting firm in the area of Semarang. The sampling technique using a convenience sampling. Data used in this study are primary data. The method used is the questionnaire method. Questionnaires were distributed to auditors working in KAP in the area of Semarang. Data analysis techniques, used is the test Moderated Regression Analysis (MRA).
Results of the study showed the positive influence of professional skepticism against the decision of the audit demonstrated with regression coefficient 0.604 and 0.039 significance value <0.05 and auditor ethics interaction with professional skepticism positive effect on audit decision proved with regression coefficient 0.013 and 0.049 significance value <0, 05.
Keywords:ProfessionalSkepticism,EthicsAuditor,Auditjudgment