Abstrak
<p>This study aims to determine the effect of professionalism, independence, professional<br />ethics, organizational culture and leadership style of the performance auditor. This type of research is<br />quantitative. The population is all auditors working on a public accounting firm in Padang and Medan<br />incorporated in the Institute of Certified Public Accountants Indonesia totaling 29 public accounting<br />firm of 98 respondents. Source data used are primary data from questionnaires. Data analysis technique<br />using the measurement model, the structural model and the independent samples t-test. Analysis of<br />data using SmartPLS program version 3 and SPSS version 16.The results of this study indicate that the<br />professionalism, independence, professional ethics, organizational culture and leadership style affect<br />the performance of auditors.</p>