Abstract
This study examines the effect of audit quality, good corporate governance, and transformational leadership on auditor performance with organizational commitment and organizational culture as mediation in public accounting firms in Malang and Surabaya, East Java, Indonesia. This research model is quantitative with a population of 660 public accounting firms in Indonesia, with a sample of 150 active auditors in East Java. Data analysis techniques were performed with documentation from questionnaires and Structural Equation Modeling. The results found that audit quality, good corporate governance, and transformational leadership affect organizational commitment, organizational culture, and auditor performance. Organizational commitment and culture affect auditor performance. Audit quality, good corporate governance, and transformational leadership affect auditor performance through organizational commitment and organizational culture.
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