Pengaruh Independensi Auditor, Komitmen Organisasi, Integritas Auditor, dan Budaya Organisasi Terhadap Kinerja Auditor (Studi Empiris pada Kantor Akuntan Publik di Surakarta dan Yogyakarta)

The company’s management require internal auditors to obtain financial statements are reliable and trustworthy. Auditor demanded by interested parties to give an opinion on the fairness of financial reporting, but the auditor is often a dilemma with the work that auditor performance is questionable. This study aims to determine the factors that affect the performance of the auditor: auditor independence, organizational commitment, integrity auditor, and organizational culture. The population in this research are all auditors who work in the public accountant office in Solo and DIY. The sample used in this study were 55 respondents. This study in analyzing data using multiple linear regression analysis. The results showed that R2 values obtained 0,475 which means that 47,5% of auditor performance is affected by auditor independence, organizational commitment, integrity auditor, and organizational culture, while the remaining 52,5% influenced by variables outside the model. T test results showed that auditor independence, organizational commitment, integrity auditor, and organizational culture affect on auditor perfomance