Achmad Subaki: T4019080028, 2022. The Influence of Professionalism, Organizational Commitment, and Leadership Style on the Performance of Internal Auditors with Job Satisfaction as Mediating Variables (Empirical Study on Internal Auditors of BUMN Go Public). Promotor Prof. Dr. Rahmawati, M.Sc., Akt; Co Promotor 1 Dr. Wahyu Widiarjo, SE., M.Sc., Co Promotor 2 Dr. Djuminah, Ak., M.Sc. Dissertation of Postgraduate Dissertation at Sebelas Maret University, Surakarta.

An important audit is carried out by the company to get a correctness check on all company transactions, so that internal auditors are required to be part of the solution  and  provide  improvements  for  the  company.  This  research  aims  to analyze the influence of professionalism, leadership style and organizational commitment on the performance of internal auditors in state-owned companies listed on the IDX through the mediating role of job satisfaction.

This type of research is explanatory research, data collection techniques prioritize the use of research questionnaires. The research population is internal auditors in BUMN companies listed on the Indonesia Stock Exchange, while the research sample is 378 internal auditors in BUMN. The data analysis technique in this study uses Structural Equation Modeling.

This study shows the results that professionalism, leadership style and organizational commitment have a significant effect on internal auditor job satisfaction in state-owned companies listed on the IDX. Research also shows that

leadership style, organizational commitment and job satisfaction affect the performance of internal auditors, although professionalism does not show a significant effect. The results of this study indicate that job satisfaction mediates the effect of professionalism, leadership style and organizational commitment on the performance of internal auditors in state-owned companies listed on the IDX. The main finding of this study is that the performance of internal auditors cannot necessarily be measured based on material, but job satisfaction is proven to be influenced by the presence of professionalism, leadership style and organizational commitment so as to improve the quality of work.