Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, dan akuntabilitas auditor terhadap kinerja auditor. Metode penelitian yang digunakan adalah kuantitatif. Populasi dalam penelitian ini adalah auditor Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Jawa Barat berjumlah 120 orang dan sampel yang diambil dalam penelitian ini berjumlah 55 auditor dan dipilih menggunakan metode convenience sampling. Data diambil melalui penyebaran kuesioner dan dianalisis menggunakan metode analisis regresi linear berganda dan diolah menggunakan aplikasi SPSS versi 23.0. Hasil penelitian ini menunjukkan bahwa kompetensi, independensi, dan akuntabilitas secara simultan maupun parsial berpengaruh positif dan signifikan terhadap kinerja auditor. Hasil koefisien determinasi menunjukkan kompetensi, independensi, dan akuntabilitas auditor secara simultan berpengaruh positif dan signifikan terhadap kinerja auditor sebesar 58,9%, sedangkan hasil koefisien determinasi menunjukkan secara parsial kompetensi berpengaruh positif dan signifikan terhadap kinerja auditor sebesar 59,1%, independensi berpengaruh positif dan signifikan terhadap kinerja auditor sebesar 18,8%, dan akuntabilitas berpengaruh positif dan signifikan terhadap kinerja auditor sebesar 21,4%. Kata Kunci: Audit, Kompetensi, Independensi, Akuntabilitas, Kinerja Auditor.

The research aims to know the influence of competence, independence, and accountability of auditors towards auditor perfomance. The research method used in this study is a quantitative method. The population in this study was an auditor of the Agency of the Republic of Indonesia Financial Examiner Representative of West Java province amounted to 120 persons and samples taken in this research totalled 55 Auditors andselected using convenience sampling method. This data is taken through the dissemination of a questionnaire and analyzed using the method of multiple linearregression analysis and data will be processed using SPSS version 23.0. The results showed that competence, independence, and accountability both simultaneously and partially influence positive and significant impact on auditors' performance. The result of the coefficient of determination indicates competence, independence, and accountability of auditors simultaneously positively and significantly affect the auditor's performance of 58.9%, while the result of coefficient of determination indicates partially The competency has a positive and significant impact on the auditor's performance of 59.1%, the independence has a positive and significant effect on the auditor's performance of 18.8%, and accountability is positive and significant in the performance of Auditors of 21.4%. Keywords: Audit, Competence, Independence, Accountability, Auditor Performance.

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