The Effect of Organizational Commitment, Professionalism and Ethical Behavior on Auditor Performance in Public Accounting Firms in Bali Province

ABSTRACT: Performance of Auditors is the result of Auditors ‘ work in conducting their job checkingfinancial statements. This research aims to test the influence of organizational commitments, professionalism,and ethical behavior to the performance of auditors at the public Accountant office of Bali province. Researchwas conducted on 7 public accounting offices in Bali province. The population in this study is all auditors inpublic accounting offices. The sample is determined using the purposive sampling method. Data collection isused with questionnaires. The data analysis techniques used in this study are multiple linear regression analyses.The results showed that the organization’s commitment, professionalism, and ethical conduct weresimultaneously and partially influential positively on the performance of Auditors. This means that the higherthe Organization’s commitment, professionalism, and ethical behavior of Auditors then the performance of theauditor better.

Keywords: performance, commitment, professionalism, ethical behavior