This study aimed to investigate the effects of audit quality, good corporate governance and organization culture on auditor performance in Public Accounting Firms in Indonesia. Data were collected from 100 auditor in public accounting firms in East Java through a questionaire survey. Structural Equation Modelling is conducted to examine the relationships. The finding indicate that audit quality, good corporate governance positively influence on auditor performance. The results also indicate a positive relationship between organization culture and auditor performance. To increase the generalisability of this study, future research needs to collect data from a different set of population or country. This will help to expand on the database of the public accounting firm businesses.

Keywords : Auditor Quality, Good Corporate Governance, Organization Culture, Auditor Performance.