<![CDATA[Abstract This research was conducted to find out whether professionalism as a mediating variable can influence the independent variable on the dependent variable. This research was conducted at the Public Accounting Firm (KAP) in Surabaya, with 42 auditors as respondents. Testing the hypothesis of this research uses the analysis of the SmartPLS version 4 application with the Outer Model and Inner Model tests. The results showed that work experience had an effect on professionalism, work discipline and digital audit had no effect on professionalism, work discipline had had an effect on auditor performance, work experience and digital audit had no effect on auditor performance. Professionalism has a negative influence on auditor performance. Professionalism as a mediating variable has a no-mediation characteristic, that is, the presence or absence of this mediating variable does not affect the independent variable on the dependent variable. Abstrak Penelitian ini dilaksanakan untuk mengetahui apakah sikap profesionalisme menjadi variabel mediasi dapat memengaruhi variabel independen terhadap variabel dependen. Penelitian ini dilakukan di Kantor Akuntan Publik (KAP) di Surabaya, dengan 42 auditor sebagai responden. Pengujian hipotesis peneliian ini menggunakan analisis aplikasi SmartPLS versi 4 dengan uji Outer Model dan Inner Model. Hasil penelitian menunjukkan bahwa pengalaman kerja berpengaruh terhadap profesionalisme, disiplin kerja dan digital audit tidak berpengaruh terhadap terhadap profesionalisme, disiplin kerja berpengaruh terhadap kinerja auditor, pengalaman kerja dan digital audit tidak berpengaruh terhadap kinerja auditor. Profesionalisme memilih pengaruh negatif terhadap kinerja audtor. Profesionalisme menjadi variabel mediasi memiliki sifat no mediation, yakni ada dan tidaknya variabel mediasi ini tidak memengaruhi variabel independen terhadap variabel dependen.]]>
