This study aims to examine: the effect of work experience on auditor performance; influence motivation on auditor performance; cultural influence on auditor performance; the influence of work experience, motivation, culture on auditor performance mediated by self-efficacy. This study uses a quantitative approach. This research was conducted at the Pinrang district inspectorate and the parepare city inspectorate. Data obtained by using survey instrument method used in the form of a questionnaire. The research sample consisted of 60 respondents who in the sampling used the purposive sampling method. Data were analyzed using a multiple regression method that was processed using statistical packages for the social sciences (SPSS v22). The results of the study show that work experience influences auditor performance. Motivation influences auditor performance. Culture influences auditor performance. Work experience, motivation. And culture influences the performance of auditors mediated by self-efficacy.