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"The aims of this study are to examine the influences of experience to professionalism which has five dimensions and influences of professionalism to outcomes that are: performance, job satisfaction and organizational commitment which is replicated from Kalbers and Fogarty Model (1995).This study uses internal auditors from all manufacturing compani in Indonesia as a unit analysis. Sample collecting technique, accidental sampling collects 150 sample qualified to be examined. The testing is conducted using SEM (Structural Equation Model)."