PENGARUH KOMPETENSI, PROFESIONALISME DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA SERTA DAMPAKNYA PADA KINERJA AUDITOR INTERNAL PT. BANK NEGARA INDONESIA (PERSERO), TBK * Audi Fajrian, Said Musnadi, Nadirsyah Magister Manajemen, Universitas Syiah Kuala, Indonesia *Corresponding Author : Audi.Fajrian@bni.co.id Abstrak Studi ini dilakukan bertujuan untuk menguji dan mengkaji pengaruh Kompetensi, Profesionalisme dan Lingkungan Kerja pada Kepuasan kerja, serta dampaknya pada Kinerja Auditor Internal PT. Bank Negara Indonesia (Persero), Tbk, atau bisa disebut PT. BNI. Populasi penelitian yang dilakukan ini adalah para auditor internal cluster barat dan timur PT. BNI yang berjumlah 429 orang, dan penetapan jumlah sampling dilakukan dengan metoda Probability dengan metode single random sampling yaitu sebanyak 155 orang. Model penelitian di uji dengan menggunakan Structural Equation Modeling (SEM) diolah melalui software AMOS 24.0. Data dikumpulkan dengan memanfaatkan kuisioner yang menggunakan skala likert. Hasil pengujian yang dilakukan pada PT. BNI menemukan bahwa secara langsung, kompetensi mempengaruhi kinerja auditor internal, profesionalisme mempengaruhi kinerja auditor internal, Lingkungan Kerja mempengaruhi kinerja auditor internal, kompetensi mempengaruhi kepuasan bekerja auditor internal, profesionalisme mempengaruhi kepuasan bekerja, lingkungan kerja mempengaruhi kepuasan bekerja, kepuasan kerja mempengaruhi kinerja auditor internal. Sedangkan melalui hasil pengujian model mediasi, ditemukan bahwa kepuasan bekerja tidak bisa memediasi pengaruh dari kompetensi terhadap kinerja auditor internal, sedangkan profesionalisme dan lingkungan secara tidak langsung mampu mempengaruhi kinerja auditor internal melalui kepuasan kerja. Temuan pada penelitian ini dapat berkontribusi pada pengembangan teori. Secara praktikal, khususnya bagi objek penelitian yaitu PT. BNI, kepuasan auditor internal dalam bekerja bisa menjadi fokus bagi perusahaan, baik sebagai mediasi ataupun tidak, untuk meningkatkan kinerja auditor internal mereka, khususnya hasil kerja mereka yang sangat penting dalam mengevaluasi seluruh unsur manajemen didalam perusahaan. Kebaharuan penelitian ini terletak pada pengkombinasian model penelitian kausalitas sebelumnya, dengan objek yang baru. Batasan penelitian ada pada jumlah variable yang diteliti dan sekup penelitian. Keyword : Kompetensi, Profesionalisme, Lingkungan Kerja, Kepuasan Kerja, Kinerja Auditor Internal THE EFFECT OF COMPETENCE, PROFESSIONALISM AND WORK ENVIRONMENT ON JOB SATISFACTION AND ITS IMPACT ON INTERNAL AUDITOR PERFORMANCE OF PT BANK NEGARA INDONESIA * Audi Fajrian, Said Musnadi, Nadirsyah Department of Management, Universitas Syiah Kuala, Indonesia *Corresponding Author : Audi.Fajrian@bni.co.id Abstract This paper aims to examine the effect of competence, professionalism and the work environment on job satisfaction, and its impact on internal Auditor performance. The study object is PT Bank Negara Indonesia (PT. BNI). The population of this research is the internal auditors of western and eastern clusters of PT. BNI numbered 429 people, and the determination of the sample was done using Probability single random sampling method, provided as many as 155 people. The research model was tested using Structural Equation Modeling (SEM) processed through AMOS 24.0 software. Data were collected using questionnaires that used a Likert scale. The results from the tests conducted found that directly, audit competence affects internal auditor performance, professionalism affects internal auditor performance, the work environment affects internal auditor performance, audit competence affects internal auditor job satisfaction, professionalism affects internal auditor job satisfaction, work environment affects internal auditor job satisfaction, internal auditor job satisfaction affects internal auditor performance. Whereas through the results of testing the mediation model, it was found that internal auditor job satisfaction could not mediate the effect of audit competence on internal auditor performance, while professionalism and work environment are indirectly able to influence the internal auditor performance through their job satisfaction. The findings in this study can contribute to the development of theories. Practically, especially for PT. BNI as a research object, internal auditor satisfaction at work can be a focus for companies, whether as mediation or not, to improve the performance of their internal auditors, especially the results of their work which are very important in evaluating all elements of management within the company. The novelty of this study is the incorporation of the management causality model from previous studies to see it in audit work. Further research can also develop other research models based on this renewal theory. Keyword : Competence, Professionalism, Work Environment, Job Satisfaction, Internal Auditor Performance