<![CDATA[This study empirically examines the determinants of auditor performance in audit firms located in Jakarta, focusing on the distinct impacts of mentoring, audit automation, and work autonomy. Utilizing a quantitative explanatory design, primary data were gathered through a structured questionnaire administered to 78 eligible auditors with at least two years of professional auditing experience. Multiple linear regression analysis was performed to evaluate the hypothesized relationships. The empirical findings indicate that mentoring and audit automation exert positive and statistically significant effects on auditor performance, underscoring the critical roles of experience-based knowledge transfer and technological integration in enhancing audit execution. Conversely, work autonomy demonstrates a statistically significant negative effect on performance, suggesting that excessive discretion without corresponding supervisory controls and clear procedural boundaries may induce role ambiguity and impair engagement quality. These results highlight the need for audit firms to strategically align automated technologies and structured mentorship initiatives with adequate supervisory oversight to optimize professional performance.]]>
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