This study aims to determine how much influence professionalism, organizational commitment and audit structure have on auditor performance. The population in this study was the Bojonegoro and Lamongan Inspectorates. The method of determining the sample used in this study is sampling jenuh. The questionnaires that have been sent are 50 questionnaires with a return rate of  39 questionnaires or 78% of the total questionnaires sent. The data was analyzed by multiple linear regression methods and processed with the SPSS version 22 program. Based on the results of the study it was concluded that professionalism partially had a significant positive effect on auditor performance. Organizational commitment and auditing structure partially have no significant effect on auditor performance. Professionalism, organizational commitment and audit structure simultaneously have a significant positive influence on auditor performance.

Keywords: Performance Auditor, Professionalism, Organizational Commitment, Audit Structure