Abstract--- This study aims to empirically examine the effect of audit quality, corporate governance, transformational leadership on auditor performance through organizational commitment and organizational culture in public accounting firms in Malang and Surabaya, East Java, Indonesia. This research model is quantitative with a population of 660 public accounting firms in Indonesia, with a sample of 150 active auditors in Malang and Surabaya, East Java, Indonesia. Data collection techniques with documentation from the questionnaire distributed to auditors as Partners, Managers, Supervisors, Senior Accountants and Junior Accountants. Data analysis using Structural equation modeling analysis. The results found that audit quality, corporate governance, transformational leadership, organizational commitment and organizational culture significantly influence auditor performance. This study only examines the effect of audit quality, corporate governance, strategic leadership, organizational commitment and organizational culture on auditor performance in public accounting firms in Malang and Surabaya, East Java, Indonesia. This research is limited to audit quality, corporate governance, strategic leadership, organizational commitment, organizational culture and auditor performance in public accounting firms in Malang and East Java, Indonesia.