T This study aims to analyze the effect of professional skepticism, auditor competence, and auditor workload on the quality of internal supervision results at the government internal supervisory apparatus (apip) of the papua representative office of the financial and development supervisory agency (bpkp). the study ismotivated by the importance of improving the quality of internal supervision results to support the effectiveness of the government internal control system (spip) and to promote accountable and transparent governance. the independent variables in this study are professional skepticism, auditor competence, and auditor workload, while the dependent variable is the quality of internal supervision results. this research employed a quantitative approach using a survey method. the population consisted of all auditors at the papua representative office of bpkp, totaling 83 auditors. data were collected through questionnaires and analyzed using multiple linear regression with ibm spss statistics 26. the results indicate that professionalskepticism and auditor competence has a positive and significant effect on the quality of internal supervision results. meanwhile, auditor workload does not have a significant effect on the quality of internal supervision results. simultaneously, professional skepticism, auditor competence, and auditor workload significantlyaffect the quality of internal supervision results, with an adjusted r square value of 47%. this indicates that the independent variables explain 47% of the variation in the quality of internal supervision results.