Motivasi  kerja  mempunyai  pengaruh  yang  signifikan    terhadap  produktivitas  kerja   dosen  dan  karyawan  AAS.  Budaya  organisasi  tidak  mempunyai  pengaruh  yang signifikan    terhadap    produktivitas  kerja    dosen  dan  karyawan  AAS.  Komitmen organisasi mempunyai pengaruh yang signifikan terhadap produktivitas kerja  dosen dan  karyawan  AAS.  Terdapat  pengaruh  yang  signifikan  secara  simultan  antara variabel  independen  yang  terdiri  dari:  motivasi  kerja,  budaya  organisasi    dan komitmen organisasi terhadap produktivitas kerja  dosen dan karyawan AAS Kata Kunci : Motivasi, Produktivitas, Budaya Organisasi

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.