<![CDATA[This study aims to analyze the influence of independence, organizational commitment, and digital leadership style on auditor performance at Public Accounting Firms in Bali Province. Auditor performance is a crucial aspect in maintaining the credibility of financial statements and public trust in the accounting profession. Independence, organizational commitment, and the ability of leaders to adopt and implement a digital leadership style are believed to play a significant role in improving auditor performance in the current era of digital transformation. This research applies a quantitative approach with data collected through questionnaires distributed to auditors working at Public Accounting Firms in Bali Province. The sample was determined using a purposive sampling method, and the collected data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), and partial t-tests to examine the influence of each independent variable on auditor performance. The results show that (1) independence has a positive and significant effect on auditor performance, (2) organizational commitment has a positive and significant effect on auditor performance, and (3) digital leadership style also has a positive and significant effect on auditor performance. These findings emphasize that improving auditor performance can be achieved through strengthening independence, enhancing organizational commitment, and implementing a leadership style that is adaptive to digital developments]]>
