The formulation in this study is how the influence of good governance, leadership style and organizational culture on auditor performance with audit structure as a moderating variable. The purpose of this study was to determine the effect of good governance, leadership style and culture on auditor performance with audit structure as a moderating variable. The type of research used is associative research. The data used are primary and secondary data. The populations in this study were respondents who worked at 18 Banks in West Ilir and Sukarame Palembang City as many as 46 respondents. The data analysis method used in this research is quantitative analysis. The joint hypothesis test (F test) the significant value of F shows that Fcount is 71,547 > Ftable 2,606 with a significant level of 0.000 <0.05. This shows that simultaneously understanding of Good Governance, Leadership Style and Organizational Culture has a significant effect on Auditor Performance. In MRA (Moderated Regression Analysis) Audit Structure is a Predictor Moderator for Good Governance, Leadership Style and Organizational Culture.Organisasi terhadap kinerja auditor dengan struktur audit sebagai variabel moderasi. Tujuannya untuk mengetahui pengaruh pengaruh good governance, gaya kepemimpinan dan budaya organisasi terhadap kinerja auditor dengan struktur audit sebagai variabel moderasi. Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer dan skunder. Populasi dalam penelitian ini adalah responden yang bekerja pada 18 Bank di Ilir Barat dan Sukarame Kota Palembang sebanyak 46 responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif. Uji hipotesis secara bersama (Uji F) nilai signifikan F menunjukkan bahwa Fhitung sebesar 71,547 > Ftabel 2,606 dengan tingkat signifikan 0,000 < 0,05. Hal ini menunjukkan bahwa secara simultan bahwa pemahaman Good Governance, Gaya Kepemimpinan dan Budaya Organisasi berpengaruh signifkan terhadap Kinerja Auditor. Secara MRA (Moderated Regression Analysis) Struktur Audit adalah Predictor Moderator bagi good Governance, Gaya Kepemimpinan dan Budaya Organisasi.Keywords: Good governance; Leadership Style; Organizational Culture; Audit Structure; Auditor Performance

The purpose of this study is to determine the determinants of the fraud triangle, namely pressure, opportunity, and rationalization of fraudulent financial reporting in banks listed on the IDX. This research is an associative research. The sample of this research was 15 banks listed on the Indonesia Stock Exchange which were taken using a purposive sampling method. The data analysis method used is quantitative analysis using a logistic regression analysis model. The data used is in the form of secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange from 2018 – 2020. The results of the study show that pressure, opportunity, and rationalization together have a significant effect on fraudulent financial reporting.

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