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All Journal Indomera : Jurnal Magister Manajemen
Hanafiah Hanafiah
Inspektorat Kabupaten Bireuen – Aceh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL PENGAWASAN PADA KANTOR INSPEKTORAT Hanafiah Hanafiah; Murni Murni; Zalikha Zalikha
IndOmera Vol 7 No 14 (2026): indOmera, September 2026
Publisher : LPPM-UNIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55178/idm.v7i14.618

Abstract

This study aims to empirically examine and analyze the factors influencing the quality of supervisory outcomes—specifically internal control systems, organizational commitment, and auditor professionalism. The study was conducted at the Bireuen Regency Inspectorate using an associative quantitative research design, with path analysis employed to test the hypotheses. The sample consisted of all 54 employees of the Bireuen Regency Inspectorate. The results indicate that: 1) There are causal relationships involving internal control systems, organizational commitment, and auditor professionalism that exert both direct and indirect effects on the quality of supervisory outcomes; specifically, internal control systems account for a 56.69% influence, organizational commitment for 50.89%, and auditor professionalism for 67.84%. 2) Collectively, these three factors make a significant contribution of 72.9% to the quality of supervisory outcomes.
Co-Authors Murni Murni Zalikha Zalikha