The Effect of Internal Control by using COSO Framework on Revenue Toward Employee Performance: A Case Study in Public Hospital of South of Tangerang, Indonesia

The study aims to investigate the effect of internal control by using COSO Framework on Employee Performance in public hospital in South of Tangerang, Indonesia. The study use public hospital which owned by Indonesian local government as sample of the study In addition, twenty respondents are participated of the study which consists of accounting & finance staff, cashier, internal audit/control unit and head of finance department. There are five elements of COSO framework that implement in the business activities and the study finds only two element of COSO framework i.e., control activities and risk assessment have significant effect to employee performance in a public hospital in Indonesia while the others element such as, control environment, information and communication and monitoring have not significant effect to employee performance. It indicates that implementation of policies and rules regulations play significant role to enhance employee performance. in addition, it also indicates rewards and punishment as a tool to control the employee and lead to employee performance.