The 9-dimensional vector space of $3 \times 3$ matrices has the set of magic matrices as a subspace. This subspace has dimension 3 with the following general structure (see here)
$$M=\begin{bmatrix}
e+h-c & 2e-h & c \\
2c-h & e & 2e-2c+h \\
2e-c & h & e-h+c \\
\end{bmatrix}\tag{1}$$
Please note that the magic sum is equal to $3e$, i.e., three times the central entry.
The determinant of $M$ has a nice factorization :
$$\det(M)=9e(e-h)(2c-e-h)\tag{2}$$
on which we can "read" the divisibility property by the magic sum $3e$, and moreover indeed by $3$ times this magic sum.
(of course, this is valid if $e \ne h$ and $e+h \ne 2c$).
N.B. : I just found this similar question with answers proving only that the determinant is divisible by the magic sum, but not by $3$ times the magic sum.
Edit : If one tries to extend the study to the $4 \times 4$ case (see here), with general structure depending upon 8 parameters instead of $3$ :
$$M=\begin{bmatrix}
a & b & c & d\\
e&f&g&(a+b+c+d-e-f-g)\\
h & (a-d+e-g+h) & (b+c+2d-e-f-h) & (f+g-h)\\
(b+c+d-e-h) & (c+2d-e-f+g-h) & (a-c-d+e+f-g+h)&(-d+e+h)
\end{bmatrix}\tag{1}$$
we find again that the determinant $D$ of matrix $M$ is divisible by the magic sum (here $s=a+b+c+d$), but there is not anymore divisibility property ; in particular, there doesn't exist a fixed integer constant (like $3$ above) such that $\frac{D}{s}$ is always divisible by this constant.