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

This study is conducted to investigate the effect of internal control by using COSO Framework onEmployee Performance in Accounting & Finance Department in public hospital of South of Tangerang, Indonesia Selatan. There are twenty respondents participated of the study. They are Accounting & Finance staff, cashier, Internal Audit/Control unit and Head of Finance Department. the results shows that control environment have a negative and no significant effect on employeeperformance, control activities have a positive and significant effect on employeeperformance, risk assessment have a positive and significant effect on employeeperformance, information & communication have a negative and no significant effecton employee performance and lastly monitoring have a negative and no significanteffect on employee performance.