The Effect of Leadership Style, Work Experience and Organizational Culture on the Performance of Auditors Public Accountant Firms in Bali

ABSTRACT : Auditor performance is a result of the examination carried out on a specified time contract by
the auditor. Auditor performance greatly determines the quality of the performance of a public accounting firm,
in carrying out the profession an auditor must obey the rules of professional ethics. The purpose of this study is
to determine the effect of leadership style, work experience and organizational culture on auditor performance.
This research was conducted at the Bali Province Public Accountant Firm which is registered in the directory of
the Indonesian Institute of Certified Public Accountants (IAPI) in 2020 with a population of 122 auditors. The
sampling technique used was Porpusive Sampling and the number of samples obtained was 75 auditors in 14
publics accountant firm. This study uses multiple linear regression analysis. The results showed that leadership
style, work experience and organizational culture had a positive effect on auditor performance. This shows that
the better the leadership style, work experience and organizational culture, the better the auditor& performance.

KEYWORDS : Leadership Style, Work Experience, Organizational Culture, Auditor Performance