ABSTRACT: This study aims to determine the effect of motivation, independence, and leadership style on auditor performance, with professionalism as an intervening variable at the BPKP Representative of Jambi Province. The population of this study consisted of 67 auditors who were selected using purposive sampling method, with the criteria of BPKP internal auditors. After filtering, there were 49 auditors who were sampled in this study. This research uses a quantitative approach with primary data, and statistical analysis is carried out using the Structural Equation Modeling – Partial Least Square (SEM-PLS) method. SmartPLS 4 software is used to process data, with outer model and inner model testing. The results showed that motivation, independence, and leadership style affect auditor performance; auditor professionalism has no effect on auditor performance; motivation and independence affect auditor professionalism; leadership style has no effect on auditor professionalism; and motivation, independence, and leadership style do not affect auditor performance through professionalism as an intervening variable.

KEYWORDS – Auditor performance, Independence, Leadership Style, Motivation, Professionalism