PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL PENGAWASAN PADA KANTOR INSPEKTORAT

Hanafiah Hanafiah (Inspektorat Kabupaten Bireuen – Aceh)
Murni Murni (FEB Universitas Islam Kebangsaan Indonesia (UNIKI) Bireuen, Aceh)
Zalikha Zalikha (FEB Universitas Islam Kebangsaan Indonesia (UNIKI) Bireuen, Aceh)

Indomera : Jurnal Magister Manajemen
Vol 7 No 14 (2026): indOmera, September 2026

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.