The Influence of the Effectiveness of the Internal Audit Function and Organizational Culture on the Implementation of Internal Control and its Impact on Fraud Prevention in Regional General Hospitals in the West Java Region
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Dec 28, 2024
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Abstract
This research aims to determine how the effectiveness of the internal audit function and organizational culture influence fraud prevention through the implementation of internal control in the West Java Regional Regional Hospital. The factors tested in this research are the effectiveness of the internal audit function and organizational culture as independent variables, the implementation of internal control as a mediating variable, while fraud prevention as the dependent variable. The research method used is explanatory. The population in this study was all 57 hospitals in the West Java region. The sampling technique used was a probability sampling technique with a simple random sampling method, so that the research sample was all 41 hospitals in the West Java region. The analysis method used is Structural Equation Modeling¬-Partial Least Square (SEM-PLS) using SmartPLS software. The research results show that the effectiveness of the internal audit function and organizational culture has a direct influence on the implementation of internal control, the effectiveness of the internal audit function and organizational culture has a direct influence on fraud prevention, the implementation of internal control has a direct influence on fraud prevention, as well as the effectiveness of the internal audit function and culture Organizations have an indirect influence on fraud prevention mediated by the implementation of internal controls.
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References
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Bubilek, O. (2017). Importance of Internal Audit and Internal Control in an organization – Case Study. International Business Degree Thesis Bachelor of Business Administration.
Bussmann, K. D, A., Niemeczek, & Vockrodt, M. (2018). "Company Culture and Prevention of Corruption in Germany, China, Russia." European Journal of Criminology 3 (15): 255-277. doi:https://doi.org/10.1177/1477370817731058.
Carataş, M A.,& Spătariu E C., & Trandafi R.A. (2013). Internal Audit, Internal Control and Organizational Culture-Active Ingredients in Conquering the Crisis. Journal Series Economic Sciences. Volume 13 Issue 2. Ovidius University Annals.
Coram, P., & Colin F, & Robyn M. (2006). Internal Audit, Alternative Internal Audit Structures and The Level of Misappropriation Of Assets Fraud. Accounting and Finance 48 (2008) 543–559. University of Melbourne.
Dimitrijevic, D.,& Vesna M., & Vladimir S. (2015). The Role of a Company's Internal Control System In Fraud Prevention. EconStor. Make Your Publications Visible. e-Finanse: Financial Internet Quarterly, ISSN 1734-039X. University of Kragujevac.
Domnisoru, S., & Radu O., & Isabela D (2017). Organizational Culture and Internal Control. The Audit Financiar journal, Chamber of Financial Auditors of Romania, Vol. 15(148), pages 628-628. University of Craiova.
Đorđević, M., & Đukić, T. (2015). "Contribution of Internal Audit in The Fight Against Fraud." Facta Universtatis 12(4), 297-309.
Drogalas, G., & Michail P., & Evgenia A., & Angeliki P. (2017). The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training In Fraud Detection. Accounting and Management Information Systems Vol. 16, No. 4, pp. 434-454, 2017. University of Macedonia.
Fayyadh, M J. A., Zubir Azhar., and Dayana Jalaludin (2022). Impact of Internal Auditing Practices on the Internal Control System: Pre- & Post Pandemic Comparative Study. Journal of Hunan University (Natural Sciences). Vol. 49 No. 10 October 2022. Universiti Sains Malaysia.
Ghanem, M. G., & Awad, G. (2023). The Impact of Internal Control Systems on Minimizing Fraud: The Case of Lebanon. European Journal of Business and Management Research. Vol 8| Issue 5| September 2023. ISSN: 2507-1076. Alexandria University, Egypt.
Gunawan, A. (2020). Ada Kecurangan RS, KPK: BPJS Kesehatan Bisa Hemat Rp6,6 Triliun. https://finansial.bisnis.com/read/20200315/215/1213475/ada-kecurangan-rs-kpk-bpjs-kesehatan-bisa-hemat-rp66-triliun
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Maharani, A. M., & Sulistyowati, R. (2020). Analisis Pengaruh Budaya Organisasi Terhadap Penerapan Sistem Pengendalian Internal dan Implikasinya Pada Integritasukm Di Bojonegoro. Substansi: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi, | Vol.4 No.2, 2020. STEI Permata Bojonegoro.
Marciano, P., & Monica S., & Suwarno (2021). Whistleblowing System Dan Pencegahan Fraud: Sebuah Tinjauan Literatur. Jurnal Akuntansi Berkelanjutan Indonesia Vol. 4, No. 3, Sep 2021 ISSN 2615-7896. Fakultas Ekonomi dan Bisnis, Universitas Pancasila.
Monica, N., & Rasuli.. (2023). The Influence Of Organizational Culture And The Role Of Internal Audit On The Prevention Of Fraud By Internal Control As Intervening Variables. Bilancia: Jurnal Ilmiah Akuntansi. Vol. 7 No. 3, September 2023 (677-685). e-ISSN: 2685-5607. Universitas Riau.
Nguyen, T H., & The T., & Minh T D., & Duc D T., & Duc T D.. (2023). Influencing Corporate Culture On Internal Control In Commercial Firms. Journal Of Law And Sustainable Development. Miami| v.11, n. 11|pages: 01-23|e01508|2023. University of Labour and Social Affairs.
Novatiani, R. A., Afiah, N. N., & Sumantri, R. (2022). "Risk Management an Other Factors Preventing Fraudulent Financial Reporting By State-Owned Enterprises in Indonesia." Asian Economic and Financial Review 12 (8): 686-711. doi:https://doi.org/10.55493/5002.v12i8.4587.
Noya, J., & Revi W. S., & Franco B. L .(2023). Pengaruh Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Dana Desa Dengan Moralitas Sebagai Variabel Moderasi (Studi Empiris Pada Desa-desa di Kecamatan Saparua). Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol.2, No.4 Oktober 2023 e-ISSN: 2962-0813. Universitas Pattimura.
Olowolaju. (2013). "Effect of Internal Audit On Prevention of Frauds, Errors and Irregularities in Corporate Organisation." Research Journal of Finance and Accounting Vol. 4, No. 19.
Oussii, A. A., & Taktak, N. B. (2018). The Impact of Internal Audit Function Characteristics On Internal Control Quality. Managerial Auditing Journal Vol. 33 No. 5, 2018 pp. 450-469. Institut Supérieur d’Adminidtration des Affaires de Sfax, University of Sfax.
Permenkes, RI. 2016. Peraturan Menteri Kesehatan Nomor 76 Tahun 2016 Tentang Pedoman Indonesian Case Based Groups (INA CBG's) dalam Pelaksanaan Jaminan Kesehatan Nasional. Patent 1-275.
Permenkes, RI. 2020. Peraturan Menteri Kesehatan Nomor 3 Tahun 2020 tentang Klasifikasi dan Perizinan Rumah Sakit.
Permenkes, RI. 2021. Peraturan Menteri Kesehatan Republik Indonesia Nomor 26 Tahun 2021 tentang Panduan INA-CBGs dalam Implementasi Jaminan Kesehatan Nasional, pembayaran klaim JKN diatur melalui sistem aplikasi INA-CBGs
Petrascu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. 21st International Economic Conference 2014, IECS 2014, 16-17 May 2014, Sibiu, Romania. Procedia Economics and Finance 16 ( 2014 ) 489 – 497. Lucian Blaga University of Sibiu.
Putra, I Y D., & Ni K R., & Gayatri., & Ni M D R.. (2022). Organizational Culture as Moderating the Influence of Internal Control and Community Participation on Fraud Prevention in Village Fund Management during the COVID-19 Pandemic. Linguistics and Culture Review, 6 (S1), 351-362. Udayana University.
Rahman, K. G. (2020). Sistem Pengendalian Internal Dan Peran Audit Internal Terhadap Pencegahan Kecurangan. Bongaya Journal for Research in Accounting. Volume3 Nomor 1. Hal 20-27. e-ISSN: 2615-8868. STIE Nobel Makassar.
Rashid, M. A., Al- Mamun, A., Roudaki, H., & Yaser, Q. R. (2022). "An Overview of Corporate Fraud and its Prevention Approach." Australasian Accounting, Business and Finance Journal, 16(1), 101-118 https://doi.org/10.14453/aabfj.v16i1.7.
Reding, K. R., Sobel, P. J., & Anderson, U. L. (2013). Internal Auditing: Assurance & Advisory Services, Third Edition. 3rd. Institute of Internal Auditors Research Foundation.
Robbins, P. S., & Judge, T. A. (2017). Organizational Behaviour, Edisi 13, Jilid 1. Jakarta: Salemba Empat.
Saleh, A. A. (2018). "Analisis Faktor Penyebab Kejadian Fraud Yang Diakibatkan Oleh Upcoding Biaya Pelayanan Kesehatan Kepada BPJS Kesehatan Cabang Ambon." Journal of Chemical Information and Modeling, 53(9), 1689-1699.
Sembiring, L D., & Juan A P.,& Ruth T Sr., & Hery S. (2023). Influence of Organizational Culture and Organizational Commitment To The Effectiveness Of Control Systems Internal Government and it’s Impact on the Quality Of Financial Statements. Enrichment: Journal of Management, 13 (2) (2023). ISSN : 2721-7787 (Online). STIE Sultan Agung.
Simanjuntak, T. P. (2018). Pengaruh Internal Audit Terhadap Efektivitas Pengendalian Intern Persediaan Barang Pada PT. Swastikalautan Nusapersada Medan. Jurnal Darma Agung Volume XXVI, Nomor 1, April 2018: 421-435. Fakultas Ekonomi Universitas Darma Agung.
Soares, J.,& Zaki B., & Rosidi H (2023). The Influence of Organizational Culture and the Role of Internal Auditors on Fraud Prevention, with Internal Control Systems as Mediators: A Case Study on IGE. Journal Of Digitainability, Realism & Mastery (Dream). Volume 02, Issue 12, e-ISSN:2948-4383. Institute of Business, Timor Leste.
Steinmeier, M. (2016). “Fraud in Sustainabilty Department? An Exploratory Study.” Journal of Business Ethic, 3 (138): 4.
Sugiman. (2017). "Pengaruh Peran Audit Internal dan Pengendalian Internal Terhadap Pencegahan Fraud (Studi Kasus Pada PT. Tolan Tiga Indonesia)." Jurnal Akuntansi, 1(1).
Tama, I F., & Anggita L. W., & Puji N. (2022). Pengaruh Whistleblowing System, Peran Pengendalian Internal, Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada Rumah Sakit Rujukan Pasien Covid-19 Kota Madiun. Seminar Inovasi Manajemen Bisnis dan Akuntansi (SIMBA) 4. E-ISSN: 2686 - 1771. Universitas PGRI Madiun.
The Institute of Internal Auditors. (2018). “Internal Auditing’s Role in Corporate Governance. The Institute of Internal Auditors.”
Tunggal, A W. 2016. Pencegahan dan Pendeteksian Kecurangan. Jakarta: Harvarindo.
Vousinas, G. L. (2019). "Advancing Theory of Fraud: The S.C.O.R.E. Model Abstract." Journal of Financial Crime. doi:https://doi.org/10.1108/JFC-12-2017-0128.
Wicaksono, A. ., Urumusah, D., & Asmui, F. (2017). "The Implementation of E-Procurement System: Indonesia Evidence." SHS Web of Confrences, (34), 1004.
Yukmi, A M., & Meriyani (2020). Pengaruh Penilaian Kinerja Auditor Dan Penerapan Audit Internalterhadap Sistem Pengendalian Intern Pada Kantor Perwakilan Bpkp Provinsi Sumatera Barat. Jurnal Kajian Akuntansi Dan Auditing. Vol. 15, No. 1, April 2020. E-ISSN 2721-8457. Fakultas Ekonomi, Universitas Ekasakti.
Zakaria, K. ., Nawawi, A., & Salin. (2016). "Internal controls and fraud - empirical evidence from oil and gas company." Journal of Financial Crime, Vol. 23 No. 4 1154-1168.
Zelmiyanti, R., & Anita, L. (2015). Pengaruh Budaya Organisasi Dan Peran Auditor Internal Terhadap Pencegahan Kecurangan Dengan Pelaksanaan Sistem Pengendalian Internal Sebagai Variabel Intervening. Jurnal Akuntansi Keuangan Dan Bisnis Vol. 8, November 2015, 67-76. Universitas Islam 45 Bekasi.
Aisyah, N. (2023). Pengaruh Peran Auditor Internal Terhadap Pencegahan Kecurangan (Fraud) Pada Inspektorat Kota Makassar. Jurnal Akuntansi Kompetif. Vol. 6, No. 2, Mei 2023. Online ISSN : 2622-5379. Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar.
Bubilek, O. (2017). Importance of Internal Audit and Internal Control in an organization – Case Study. International Business Degree Thesis Bachelor of Business Administration.
Bussmann, K. D, A., Niemeczek, & Vockrodt, M. (2018). "Company Culture and Prevention of Corruption in Germany, China, Russia." European Journal of Criminology 3 (15): 255-277. doi:https://doi.org/10.1177/1477370817731058.
Carataş, M A.,& Spătariu E C., & Trandafi R.A. (2013). Internal Audit, Internal Control and Organizational Culture-Active Ingredients in Conquering the Crisis. Journal Series Economic Sciences. Volume 13 Issue 2. Ovidius University Annals.
Coram, P., & Colin F, & Robyn M. (2006). Internal Audit, Alternative Internal Audit Structures and The Level of Misappropriation Of Assets Fraud. Accounting and Finance 48 (2008) 543–559. University of Melbourne.
Dimitrijevic, D.,& Vesna M., & Vladimir S. (2015). The Role of a Company's Internal Control System In Fraud Prevention. EconStor. Make Your Publications Visible. e-Finanse: Financial Internet Quarterly, ISSN 1734-039X. University of Kragujevac.
Domnisoru, S., & Radu O., & Isabela D (2017). Organizational Culture and Internal Control. The Audit Financiar journal, Chamber of Financial Auditors of Romania, Vol. 15(148), pages 628-628. University of Craiova.
Đorđević, M., & Đukić, T. (2015). "Contribution of Internal Audit in The Fight Against Fraud." Facta Universtatis 12(4), 297-309.
Drogalas, G., & Michail P., & Evgenia A., & Angeliki P. (2017). The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training In Fraud Detection. Accounting and Management Information Systems Vol. 16, No. 4, pp. 434-454, 2017. University of Macedonia.
Fayyadh, M J. A., Zubir Azhar., and Dayana Jalaludin (2022). Impact of Internal Auditing Practices on the Internal Control System: Pre- & Post Pandemic Comparative Study. Journal of Hunan University (Natural Sciences). Vol. 49 No. 10 October 2022. Universiti Sains Malaysia.
Ghanem, M. G., & Awad, G. (2023). The Impact of Internal Control Systems on Minimizing Fraud: The Case of Lebanon. European Journal of Business and Management Research. Vol 8| Issue 5| September 2023. ISSN: 2507-1076. Alexandria University, Egypt.
Gunawan, A. (2020). Ada Kecurangan RS, KPK: BPJS Kesehatan Bisa Hemat Rp6,6 Triliun. https://finansial.bisnis.com/read/20200315/215/1213475/ada-kecurangan-rs-kpk-bpjs-kesehatan-bisa-hemat-rp66-triliun
Lisdiono, P., & Salim, M., & Suwarno. (2023). Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada PT Bank Central Asia Tbk. Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1, 2032 pg. 157-164 IBI Kesatuan E-ISSN 2721 –3048. Fakultas Ekonomi dan Bisnis, Universitas Indonesia.
Maharani, A. M., & Sulistyowati, R. (2020). Analisis Pengaruh Budaya Organisasi Terhadap Penerapan Sistem Pengendalian Internal dan Implikasinya Pada Integritasukm Di Bojonegoro. Substansi: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi, | Vol.4 No.2, 2020. STEI Permata Bojonegoro.
Marciano, P., & Monica S., & Suwarno (2021). Whistleblowing System Dan Pencegahan Fraud: Sebuah Tinjauan Literatur. Jurnal Akuntansi Berkelanjutan Indonesia Vol. 4, No. 3, Sep 2021 ISSN 2615-7896. Fakultas Ekonomi dan Bisnis, Universitas Pancasila.
Monica, N., & Rasuli.. (2023). The Influence Of Organizational Culture And The Role Of Internal Audit On The Prevention Of Fraud By Internal Control As Intervening Variables. Bilancia: Jurnal Ilmiah Akuntansi. Vol. 7 No. 3, September 2023 (677-685). e-ISSN: 2685-5607. Universitas Riau.
Nguyen, T H., & The T., & Minh T D., & Duc D T., & Duc T D.. (2023). Influencing Corporate Culture On Internal Control In Commercial Firms. Journal Of Law And Sustainable Development. Miami| v.11, n. 11|pages: 01-23|e01508|2023. University of Labour and Social Affairs.
Novatiani, R. A., Afiah, N. N., & Sumantri, R. (2022). "Risk Management an Other Factors Preventing Fraudulent Financial Reporting By State-Owned Enterprises in Indonesia." Asian Economic and Financial Review 12 (8): 686-711. doi:https://doi.org/10.55493/5002.v12i8.4587.
Noya, J., & Revi W. S., & Franco B. L .(2023). Pengaruh Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Dana Desa Dengan Moralitas Sebagai Variabel Moderasi (Studi Empiris Pada Desa-desa di Kecamatan Saparua). Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol.2, No.4 Oktober 2023 e-ISSN: 2962-0813. Universitas Pattimura.
Olowolaju. (2013). "Effect of Internal Audit On Prevention of Frauds, Errors and Irregularities in Corporate Organisation." Research Journal of Finance and Accounting Vol. 4, No. 19.
Oussii, A. A., & Taktak, N. B. (2018). The Impact of Internal Audit Function Characteristics On Internal Control Quality. Managerial Auditing Journal Vol. 33 No. 5, 2018 pp. 450-469. Institut Supérieur d’Adminidtration des Affaires de Sfax, University of Sfax.
Permenkes, RI. 2016. Peraturan Menteri Kesehatan Nomor 76 Tahun 2016 Tentang Pedoman Indonesian Case Based Groups (INA CBG's) dalam Pelaksanaan Jaminan Kesehatan Nasional. Patent 1-275.
Permenkes, RI. 2020. Peraturan Menteri Kesehatan Nomor 3 Tahun 2020 tentang Klasifikasi dan Perizinan Rumah Sakit.
Permenkes, RI. 2021. Peraturan Menteri Kesehatan Republik Indonesia Nomor 26 Tahun 2021 tentang Panduan INA-CBGs dalam Implementasi Jaminan Kesehatan Nasional, pembayaran klaim JKN diatur melalui sistem aplikasi INA-CBGs
Petrascu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. 21st International Economic Conference 2014, IECS 2014, 16-17 May 2014, Sibiu, Romania. Procedia Economics and Finance 16 ( 2014 ) 489 – 497. Lucian Blaga University of Sibiu.
Putra, I Y D., & Ni K R., & Gayatri., & Ni M D R.. (2022). Organizational Culture as Moderating the Influence of Internal Control and Community Participation on Fraud Prevention in Village Fund Management during the COVID-19 Pandemic. Linguistics and Culture Review, 6 (S1), 351-362. Udayana University.
Rahman, K. G. (2020). Sistem Pengendalian Internal Dan Peran Audit Internal Terhadap Pencegahan Kecurangan. Bongaya Journal for Research in Accounting. Volume3 Nomor 1. Hal 20-27. e-ISSN: 2615-8868. STIE Nobel Makassar.
Rashid, M. A., Al- Mamun, A., Roudaki, H., & Yaser, Q. R. (2022). "An Overview of Corporate Fraud and its Prevention Approach." Australasian Accounting, Business and Finance Journal, 16(1), 101-118 https://doi.org/10.14453/aabfj.v16i1.7.
Reding, K. R., Sobel, P. J., & Anderson, U. L. (2013). Internal Auditing: Assurance & Advisory Services, Third Edition. 3rd. Institute of Internal Auditors Research Foundation.
Robbins, P. S., & Judge, T. A. (2017). Organizational Behaviour, Edisi 13, Jilid 1. Jakarta: Salemba Empat.
Saleh, A. A. (2018). "Analisis Faktor Penyebab Kejadian Fraud Yang Diakibatkan Oleh Upcoding Biaya Pelayanan Kesehatan Kepada BPJS Kesehatan Cabang Ambon." Journal of Chemical Information and Modeling, 53(9), 1689-1699.
Sembiring, L D., & Juan A P.,& Ruth T Sr., & Hery S. (2023). Influence of Organizational Culture and Organizational Commitment To The Effectiveness Of Control Systems Internal Government and it’s Impact on the Quality Of Financial Statements. Enrichment: Journal of Management, 13 (2) (2023). ISSN : 2721-7787 (Online). STIE Sultan Agung.
Simanjuntak, T. P. (2018). Pengaruh Internal Audit Terhadap Efektivitas Pengendalian Intern Persediaan Barang Pada PT. Swastikalautan Nusapersada Medan. Jurnal Darma Agung Volume XXVI, Nomor 1, April 2018: 421-435. Fakultas Ekonomi Universitas Darma Agung.
Soares, J.,& Zaki B., & Rosidi H (2023). The Influence of Organizational Culture and the Role of Internal Auditors on Fraud Prevention, with Internal Control Systems as Mediators: A Case Study on IGE. Journal Of Digitainability, Realism & Mastery (Dream). Volume 02, Issue 12, e-ISSN:2948-4383. Institute of Business, Timor Leste.
Steinmeier, M. (2016). “Fraud in Sustainabilty Department? An Exploratory Study.” Journal of Business Ethic, 3 (138): 4.
Sugiman. (2017). "Pengaruh Peran Audit Internal dan Pengendalian Internal Terhadap Pencegahan Fraud (Studi Kasus Pada PT. Tolan Tiga Indonesia)." Jurnal Akuntansi, 1(1).
Tama, I F., & Anggita L. W., & Puji N. (2022). Pengaruh Whistleblowing System, Peran Pengendalian Internal, Dan Budaya Organisasi Terhadap Pencegahan Fraud Pada Rumah Sakit Rujukan Pasien Covid-19 Kota Madiun. Seminar Inovasi Manajemen Bisnis dan Akuntansi (SIMBA) 4. E-ISSN: 2686 - 1771. Universitas PGRI Madiun.
The Institute of Internal Auditors. (2018). “Internal Auditing’s Role in Corporate Governance. The Institute of Internal Auditors.”
Tunggal, A W. 2016. Pencegahan dan Pendeteksian Kecurangan. Jakarta: Harvarindo.
Vousinas, G. L. (2019). "Advancing Theory of Fraud: The S.C.O.R.E. Model Abstract." Journal of Financial Crime. doi:https://doi.org/10.1108/JFC-12-2017-0128.
Wicaksono, A. ., Urumusah, D., & Asmui, F. (2017). "The Implementation of E-Procurement System: Indonesia Evidence." SHS Web of Confrences, (34), 1004.
Yukmi, A M., & Meriyani (2020). Pengaruh Penilaian Kinerja Auditor Dan Penerapan Audit Internalterhadap Sistem Pengendalian Intern Pada Kantor Perwakilan Bpkp Provinsi Sumatera Barat. Jurnal Kajian Akuntansi Dan Auditing. Vol. 15, No. 1, April 2020. E-ISSN 2721-8457. Fakultas Ekonomi, Universitas Ekasakti.
Zakaria, K. ., Nawawi, A., & Salin. (2016). "Internal controls and fraud - empirical evidence from oil and gas company." Journal of Financial Crime, Vol. 23 No. 4 1154-1168.
Zelmiyanti, R., & Anita, L. (2015). Pengaruh Budaya Organisasi Dan Peran Auditor Internal Terhadap Pencegahan Kecurangan Dengan Pelaksanaan Sistem Pengendalian Internal Sebagai Variabel Intervening. Jurnal Akuntansi Keuangan Dan Bisnis Vol. 8, November 2015, 67-76. Universitas Islam 45 Bekasi.