This study aims to analyze the influence of role conflict, obedience pressure, goal orientation, auditor’s experience, and spiritual intelligence on performance of auditor’s. The subject in this study was internal auditor’s joined in Gugus Kendali Mutu (GKM). In this study, sample of 75 respondents were selected using purposive sampling. Analysis tool used in this study is the Multiple Regression. Based on the analysis that have been made the results are role conflict not significantly influence performance of auditor’s. Obedience pressure, goal orientation, auditor’s experience, and spiritual intelligence is significantly influence performance of auditor’s