Kesek , Meike Negawati, Joseph Nugraha Tangon, and Sintia Nurani Korompis. “Analisis Pengaruh Budaya Organisasi Dan Pengendalian Internal Terhadap Kinerja Pegawai”. Owner : Riset dan Jurnal Akuntansi 5, no. 1 (February 1, 2021): 12-21. Accessed April 20, 2026. https://www.owner.polgan.ac.id/index.php/owner/article/view/332.