Journal of Nusantara Studies - 2023 : The Impact Of Ethical Leadership On Internal Control Systems

Afzal Izzaz, Zahari and Sharifah Norzehan, Syed Yusuf and Jamaliah, Said and Dewi Izzwi, Abdul Manan (2023) Journal of Nusantara Studies - 2023 : The Impact Of Ethical Leadership On Internal Control Systems. Journal of Nusantara Studies, 8 (3). 0-0. ISSN 0127-9319

Text admin,+1.+Afzal+Izzaz+Zahari,+pp.+1-25+(UiTM1).pdf Download (410kB)

Abstract

Background and Purpose: The paper aims to investigate the impacts of ethical leadership on the effectiveness of internal control systems in government departments. Methodology: The investigation is based on 182 distributed survey questionnaires provided to government department employees in managerial positions. The questionnaire items relating to ethical leadership are based on the components of role-modelling, strictness and openness. Internal control systems were evaluated based on the COSO framework, and the hypotheses were tested using regression models on the correlation between ethical leadership and internal control systems. Findings: The findings reveal a significantly positive correlation between ethical leadership and internal control systems. The study points out the importance of ethical leadership in ensuring the effectiveness of internal control systems. Contribution: This study provides insights and information on how to enhance internal control systems through ethical leadership. It also contributes to the internal control systems literature by providing empirical evidence on the causal effect that a leader has on systems effectiveness.

Item Type:	Article
Uncontrolled Keywords:	Ethics, government, internal control, leadership, public sector.
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY1 UPTM
Date Deposited:	17 Jul 2025 07:38
Last Modified:	17 Jul 2025 07:38
URI:	http://eprints.kuptm.edu.my/id/eprint/4886

Actions (login required)

View Item