The Influence of Competence, Independence, Obedience Pressure, and Internal Control System On The Quality of Internal Auditor Examination Results
The Influence of Competence, Independence, Obedience Pressure, and Internal Control System On The Quality of Internal Auditor Examination Results
The Influence of Competence, Independence, Obedience Pressure, and Internal Control System On The Quality of Internal Auditor Examination Results
How to Cite :
Ramadhan, F., Indriani, R., & Fachruzzaman, F. (2024). THE INFLUENCE OF COMPETENCE , INDEPENDENCE ,
OBEDIENCE PRESSURE , AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF INTERNAL AUDITOR.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 12(1). doi:
https://doi.org/10.37676/ekombis.v12i1
INTRODUCTION
The government is currently faced with demands to further increase the level of
transparency in the management of state financial funds. This is because the government as a
public entity has a great responsibility to manage and obtain resources properly. The role of audit
is central in overseeing and controlling the use of public funds. Auditors are responsible for
assessing how public entities manage resources, ensuring efficiency, effectiveness, and
compliance with applicable regulations. In addition, public opinion demands that the Government
pay special attention to the eradication of corruption, collusion, and nepotism (KKN). To realize a
government that is free from (KKN) for the sake of achieving good governance, three main aspects
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must be considered when implementing good governance: control, monitoring, and audit
(Mardiasmo, 2004).
A phenomenon that often occurs in Indonesia, one of which is in Bengkulu Province, is that
there are still public officials involved in corruption cases, with three previous governors
successively involved in corruption cases. Corruption including fraud that causes the biggest losses
for Indonesia (Juhandi et al., 2020). So to prevent this from happening, the government needs to
be properly monitored and controlled. Audit institutions that oversee local governments are
divided into 2, namely, external government audits are carried out by the Supreme Audit Agency
of the Republic of Indonesia (BPK), while internal audits are carried out by the Government Internal
Supervisory Apparatus (APIP) which includes BPKP, Inspectorate General / Inspectorate, and
Internal Compliance Unit (UKI).
Local governments that adhere to the principles of good governance will also be more
transparent, accountable, effective, and efficient it will increase public confidence in the
government over the management of state finances (Amyulianthy et al., 2023). The quality of the
examination results is highly dependent on how the auditor carries out the supervisory function,
which is influenced by the individual characteristics of each auditor personnel (Faizah & Zuhdi,
(2013). Auditor characteristics arise from internal factors (dispositional attribution) and external
factors (situational attribution). Internal factors tend to be related to aspects of the auditor's
behavior, namely things that already exist within the auditor. On the other hand, external factors
are more related to environmental influences on auditor behavior (Hadi et al., 2017).
The competence of auditors is influenced by three factors: regular education at the
university, training and experience in auditing, and participation in professional education
(Boynton & Johnson, 2005). Competence possessed by an auditor is crucial because it allows the
auditor to apply the knowledge and experience they have acquired, thereby ensuring a higher
quality of audit (Nisa, 2022). However, if the auditor only refers to his competence, it is not enough
for him to carry out the audit task properly, but an attitude of independence is needed in the
auditor. Prolonged collaboration with a client can pose a threat to the independence of the auditor
(Alim et al., 2007). Not to mention the pressure exerted by the object of examination to produce
the desired examination report, so a control system is needed to mitigate the pressure that may
be exerted by the object of examination. Therefore, it is interesting to research the influence of
the factors of competence, independence, obedience pressure, and internal control system on the
quality of examination results.
This study replicates the research of Hadi et al., (2017) to prove empirically its effect on the
quality of examination results carried out by the internal auditors of the Bengkulu Provincial
Government. The benefits of research are expected to be a reference material for further research
in understanding the factors that affect the quality of examination results by government auditors.
Second, this study can make a practical contribution as a guide to improving the practice of local
financial supervision. This includes improvements in identifying more accurate findings, providing
more effective recommendations, and ensuring accountability for regional financial management.
Third, the policy contribution of this research can be used as a basis for formulating policies in the
field of regional financial supervision which in turn can help improve audit practices and efforts to
realize good governance.
LITERATURE REVIEW
Quality of the Examination Result
The Quality of Examination Results is the quality of the auditor's work demonstrated
through a reliable audit report based on established standards (Sukriah et al., 2009). The quality
of the examination results can be assessed by the extent to which the examination carried out by
APIP produces these findings or recommendations while adhering to audit standards that
contribute to enhancing effectiveness, efficiency, accountability, and transparency in the
management of public finances and resources. The ability to detect violations depends on the
technical ability or competence of the auditor, while the ability to report detected violations
depends on the independence of the auditor (DeAngelo & Elizabeth, 1981).
Competence
Competence is the understanding and knowledge possessed by auditors in conducting
regional financial audits and supervision which consists of good personal quality, adequate
knowledge, and special expertise in their fields (Sukriah et al., 2009). In the Regulation of the
Minister of State Apparatus Empowerment and Bureaucratic Reform Number
PER/04/M.PAN/3/2008 Year 2008 regarding the Code of Ethics for Government Internal
Supervisory Apparatus, it is emphasized that an auditor must meet the requirements of
knowledge, expertise, experience, and skills necessary for the execution of their duties. Auditors
must be able to use the knowledge gained through formal education and training to detect
misstatements in financial statements and related audit evidence (Lismawati et al., 2021). In
addition, the competence possessed by the auditor can increase the auditor's confidence in handling various
challenges during the internal audit process, as well as contribute to providing suggestions for improvement to the
audited entity (consultative role) (Lismawati et al., 2017). This indicates how crucial education and
training are for an auditor to be able to perform audit tasks with a high level of precision, identify
potential risks, and provide accurate evaluations of the reliability of financial information. The
indicators of the competence of an auditor consist of (1) personal quality; (2) general knowledge;
and (3) specialized expertise. Auditors who have good competence cause the implementation of
the control system to run well, thereby reducing the risk of fraud that may occur (Zelmiyanti &
Anita, 2015). Auditors who have sufficient competence can produce good-quality examination
results. This is consistent with the research of Hadi et al., (2017) and Nugraha (2018), which state
that competence influences the quality of examination results.
Independence
Independence refers to the ability of auditors to perform their duties objectively and
impartially, without being influenced by any relationships or conflicts of interest that could
compromise their judgment and decision-making. During the assignment period, the auditor must
maintain an attitude of independence or be free from any intervention that may occur in the field
to ensure the production of a quality examination report (Susanti et al., 2019). Independence
encompasses the auditor's attitude unaffected by other parties related to the ongoing audit task
(Sukriah et al., 2009). By maintaining a strong independent attitude, an auditor is not vulnerable
to influence from any party when discovering facts during the examination process. The indicators
of the independence of an auditor consist of (1) independence of program preparation, (2)
Independence of work implementation, and (3) independence of reporting. Success in maintaining
a strong independent attitude by an auditor when discovering facts during the examination
process can contribute directly to the quality of the examination results. This is consistent with the
research of Marito & Prasetya (2019) and Faizah & Zuhdi (2013), which state that independence
has a positive effect on the quality of examination results.
Obedience Pressure
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feel burdened by pressure to comply with rules or high demands, it is possible their focus on
objective judgment and the accuracy of audit results may be affected. The indicators of obedience
pressure consist of (1) Pressure from superiors and (2) pressure from the examined entity. The
greater the obedience pressure, the ability of audit judgment performed by the auditor will
decrease. This is consistent with the research of Hadi et al., (2017), which states that obedience
pressure has a negative effect on the quality of examination results.
“Based on Government Regulation No. 60 of 2008 Article 1 paragraph (1) regarding SPI, it
states that the internal control system is defined as a process integral to the actions and
activities carried out continuously by leaders and all employees to provide adequate
assurance of the achievement of organizational objectives through effective and efficient
activities, reliability of financial reporting, security of state assets, and compliance with
laws and regulations” (Pemerintah Republik Indonesia, 2008:2).
The internal control system (SPI) is designed to help prevent actions that are inconsistent
with public interests or government policies and to ensure that the organization operates
effectively and efficiently. One of the objectives of implementing the government internal control
system is to provide adequate assurance regarding the reliability of the presented government
financial reports (D. Sari, 2013). The indicators of obedience pressure consist of (1) organization
rules 2) authority and responsibility 3) risk assessment 4) understanding of the entity being
examined. The quality of an effective internal control system through the effective exercise of
authority, issuance of financial reports, and monitoring and evaluation of operational activities can
improve the financial reporting system (N. Sari et al., 2017). The higher the effectiveness and
efficiency of internal control, the lower the level of fraud will be. A strong internal control system
means there are no opportunities or potentials that can lead to fraud (Irwansyah & Zega, 2023). In
conclusion, when the internal control system is well implemented and effectively complied with,
the risk of error or fraud can be minimized, which in turn will have an impact on improving the
quality of examination results. This is consistent with the research of Hadi et al., (2017), which
states that an internal control system has a positive effect on the quality of examination results.
Competence (X1)
+
Independence (X2) +
Quality of The Examination Result
Obedience Pressure (X3) (Y)
-
+
Internal Control System (X4)
METHODS
This research was conducted at the Inspectorate of Bengkulu Province. The population in
this study were all Civil Servants (PNS) who worked at the Inspectorate of Bengkulu Province
totaling 130 people. Sampling in this study was carried out by purposive sampling namely all
examiners who occupy the Functional Position of Auditor (JFA) and P2UPD Functional Position at
the Inspectorate of Bengkulu Province, totaling 96 respondents. Primary data collection
techniques in this study were carried out by distributing questionnaires. This study conducted
classical assumption tests, including tests of normality, multicollinearity, and heteroscedasticity.
The analytical methods used in this study include descriptive analysis and multiple regression
analysis, utilizing IBM SPSS version 25.
RESULTS
Respondent Description
The research data collection took place from November 20, 2023, to November 27, 2023.
Research data were collected by directly distributing questionnaires to the respondents. All
questionnaires received during this investigation were considered part of the sample.
Based on the table above for the questionnaire return rate of 75%, which is obtained from
the returned questionnaires amounting to 72 questionnaires and questionnaires that did not
return amounting to 24 questionnaires or 25%.
Based on table 2 which reflects the respondents' responses to each variable, shows that
the level of competence, independence, obedience pressure, internal control system, and quality
of examination results tend to be in the high category. This can be seen from the actual mean
value on the variables of competence, independence, obedience pressure, internal control system,
and quality of examination results which are consistently higher than the theoretical mean value
of each variable. This conclusion confirms that auditors at the Inspectorate of Bengkulu Province
have high competence, independence, obedience pressure, and internal control systems in
carrying out examinations.
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In the normality test using Kolmogorov-Smirnov, the asymp. sig. value is 0.117. At a
significance level of 0.05, since the asymp. sig. (0.117) is greater than alpha (0.05), it can be
concluded that the observed data is normally distributed.
In the multicollinearity test, it was found that the tolerance value was more than 0.1 and
the VIF value was less than 10. Therefore, it can be concluded that there is no significant
multicollinearity between the competency variables (X1), independence (X2), obedience pressure
(X3), and the internal control system (X4) on the quality of examination results (Y).
Based on the results of the heteroscedasticity test using the Glejser test with the
dependent variable Abs_Res, shows that all variables have a significance value greater than 0.05.
Therefore, it can be concluded that there is no heteroscedasticity problem, so the regression
model is suitable for further analysis and can be relied on in explaining the relationship between
the variables of competence (X1), independence (X2), obedience pressure (X3), and internal control
system (X4) and the quality of examination results (Y).
Unstandardized coefficient
Model
B Std. Error
(Constant) 19.818 2.203
Competence 0.166 0.054
Independence 0.152 0.043
Obedience Pressure -0.115 0.054
Internal Control System 0.655 0.070
a. Dependent Variable: Quality of The Examination Result (Y)
Source: SPSS data processing results, 2023
By looking at the results in Table 1, the constant values and regression coefficients can be
found which allow the formation of the multiple regression equation as follows:
The regression coefficient for the quality of the examination result factor (Y) obtained a
positive value of 19.818. It means that if the variables of competence, independence, obedience
pressure, and internal control system are constant, then the quality of examination results is
19.818.
The regression coefficient for the competence factor (X1) obtained a positive value of
0.166. each one-unit increase in competence is associated with an increase of approximately 0.166
in the quality of the examination result.
The regression coefficient for the independence factor (X2) obtained a positive value of
0.152. each one-unit increase in independence is associated with an increase of approximately
0.152 in the quality of the examination result.
The regression coefficient for the obedience pressure factor (X3) obtained a negative value
of -0.115. each one-unit increase in obedience pressure is associated with an increase of
approximately -0.115 in the quality of the examination result.
The regression coefficient for the internal control system factor (X3) obtained a positive
value of 0.655. Each one-unit increase in the level of competence is expected to result in an
increase of approximately 0.655 units in the quality of the examination result.
Hypothesis Test
Table 7. Coefficient of Determination Test
Model Summary
Based on the results of multiple regression tests, it was found that the coefficient of
determination (R2) was 0.831 or 83.1%. This indicates that the variables of competence,
independence, obedience pressure, and internal control system are 83.1% to the quality of the
examination result, while the remaining 16.9% is influenced by other factors outside the variables
of competence, independence, obedience pressure, and internal control system.
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Table 8. F Test
Annovaa
Model Sum of Squares Df Mean Square F Sig.
1 Regression 621.420 4 155.355 88.285 0.000b
Residual 117.899 67 1.760
Total 739.319 71
a. Dependent Variable: Quality of The Examination Result
b. Predictors: (Constant), Internal Control System, Competence, Independence, Obedience
Pressure, Independence
Source: SPSS data processing results, 2023
Based on the results of the simultaneous test using the F test in the table above, the
calculated F value is 88.285 > F table 2.51 and 0.000 < 0.05 so that the influence of competence,
independence, obedience pressure, and the internal control system simultaneously affects the
quality of the results of the Internal Auditor examination at the Inspectorate of Bengkulu Province.
Table 9. T Test
Coefficienta
Unstandardized Standardized
Model Coefficients Coefficient t Sig.
B Std. Error Beta
1 (Constant) 19.818 2.203 8.995 0.000
Competence 0.166 0.054 0.214 3.103 0.003
Independence 0.152 0.043 0.219 3.532 0.001
Obedience Pressure -0.115 0.054 -0.120 -2.117 0.038
DISCUSSION
The Effect of Competence, Independence, Obedience Pressure, and Internal Control
Systems on the Quality of Examination Results
Based on the data analysis using SPSS 25, it was found that Competence has a significance
value of 0.003 < 0.05, Independence has a significance value of 0.001 < 0.05, Obedience Pressure
has a significance value of 0.038 < 0.05, and Internal Control System has a significance value of
0.000 < 0.05. Therefore, it can be concluded that the variables of competence, independence,
obedience pressure, and internal control system partially have a significant influence on the
quality of internal auditor examination results.
Based on the partial test results, the T-Statistic value is 3.103 > 1.996 T-Table with a
significance value of 0.003 < 0.05 (5% significance level), which means that the null hypothesis (H0)
is rejected. This shows that partially the competency variable has a positive effect on the quality
of the examination results. This indicates that the better the competence of auditor personnel, the
better the quality of the examination results. This good competence is due to the fact that on
average both auditors and P2UPD have a background in accounting majors and have attended
training more than once, so they have sufficient theoretical and practical background to produce
good quality examination results. Auditor competence can include an in-depth understanding of
regulations, analytical skills, and the knowledge needed to conduct careful examinations. The
results of this study are in line with the research Hadi et al., (2017), Lohonauman et al., (2018), and
Nugraha (2018) which also states that competence has a positive effect on the quality of
examination results.
Based on the partial test results, the T-Statistic value is 3.532 > 2.51 T-Table with a
significance value of 0.003 < 0.05 (5% significance level), which means that the null hypothesis (H0)
is rejected. This shows that partially the independence variable has a positive effect on the quality
of auditor examination results at the Inspectorate of Bengkulu Province. This indicates that the
better the independence of auditor personnel, the better the quality of the examination results.
The examiner must be free from personal interference with the entity being examined. This
personal interference can be in the form of the examiner's relationship with the entity being
examined. The existence of a relationship between the examiner and the entity being examined
can lead to bias in the quality of the resulting examination results. The results of this study are in
line with the research of Faizah & Zuhdi, (2013); Marito & Prasetya, (2019); and Nugraha (2018)
which states that auditor independence has a positive effect on the quality of examination results.
Based on the partial test results, the t-statistic value is -2.117 > -2.51 T-Table with a
significance value of 0.003 < 0.05 (5% significance level), which means that the null hypothesis (H0)
is rejected. This shows that partially the obedience pressure variable has a negative effect on the
quality of the results of the examination of internal auditors at the Inspectorate of Bengkulu
Province. This indicates that the higher the obedience pressure possessed by auditor personnel,
the lower the quality of the resulting examination results. Obedience pressure can be influenced
by pressure from superiors and pressure from the entity being examined. Obedience pressure
can also include pressure to meet certain targets or expectations which can result in sacrifices in
the thoroughness and objectivity of the examination which results in a decrease in the quality of
the examination results. The results of this study are in line with Hadi et al., (2017) state that
obedience pressure has a negative effect on the quality of examination results.
The results indicate that the internal control system variable has a positive influence on
the quality of internal auditor examination results at the Inspectorate of Bengkulu Province. This
suggests that an effective internal control system and obedience pressure with the control system
can enhance the quality of examinations. An effective internal control system plays a crucial role
in preventing errors or fraud, ensuring that there are no opportunities for auditors to engage in
fraudulent activities. This, in turn, improves auditor objectivity and external parties' trust in the
examination results. These findings align with Hadi et al., (2017) research, which similarly
concludes that the internal control system has a positive impact on the quality of examination
results.
CONCLUSION
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SUGGESTION
For future researchers, it is recommended to broaden the scope of the research object or
increase the sample size. They can explore other variables not yet studied, related to factors
influencing the quality of examination results such as skepticism, integrity, objectivity, leadership
style, and rewards and punishments. Additionally, future researchers are encouraged to
incorporate interview methods in data collection to enhance understanding of respondent
answers. It is also suggested for future research to extend the duration of the study, enabling a
more generalized measurement of research outcomes.
For the Inspectorate of Bengkulu Province, it is advised to maintain the quality of
examination results by consistently providing training to enhance the competence of auditor
personnel. Emphasis should be placed on strengthening the importance of independence during
the examination process and implementing clear guidelines to avoid conflicts of interest. To
alleviate obedience pressure, the Inspectorate can foster a work culture that encourages open
communication and underscores the significance of compliance with professional standards. It is
crucial to consistently monitor and improve the internal control system by updating organizational
rules, authority and responsibility structures, risk assessment processes, and ensuring auditors
have a comprehensive understanding of the entities they examine.
By implementing these recommendations, the Inspectorate of Bengkulu Province can
contribute to the enhancement of sustainable audit practices, uphold principles of good
governance, and ensure effective and transparent management of state financial funds.
LIMITATION
This research has limitations that make the research results less perfect and require improvement
for further research:
1. The research only focuses on the Inspectorate of Bengkulu Province, so the research results
cannot be generalized to inspectorates in other regions. To increase generalization, it is
recommended that future research involve inspectorates from various provinces or regions in
the study. Thus, the results can be more representative and can be applied widely.
2. This study used a survey method through a questionnaire. This method may cause response
bias, so the results need to be interpreted with caution. To overcome this limitation, future
studies can use mixed research methods to combine quantitative with qualitative research, so
as to provide a more comprehensive understanding.
3. This study had time constraints, so the results may not cover all relevant aspects or be in-depth.
Future research should consider Better Time Allocation to investigate more in-depth and
comprehensive aspects.
4. Sample collection from a total of 96 respondents only obtained 72 respondents, so the results
of this study do not reflect the total population. it is hoped that future research can involve all
respondents to obtain more representative results.
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