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

Abdul Manan, Dewi Izzwi and Mohd Tahir, Hirnissa Journal of Nusantara Studies : 2023 - The Impact of Ethical Leadership on Internal Control Systems. Journal of Nusantara Studies, 8 (3). pp. 1-25. ISSN 0127-9386

Text 5.The Impact of Ethical Leadership on Internal Control Systems.pdf Download (854kB)

Abstract

Purpose: The paper aims to investigate the impacts of ethical leadership on the effectiveness of internal control systems in government departments Design/methodology/approach: 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 major conclusion of the study is that there is 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: The results provide insight and information on how to enhance internal control systems through ethical leadership. The study also contributes to internal control systems literature by providing empirical evidence on the causal effect that a leader has on systems effectiveness.

Item Type:	Article
Uncontrolled Keywords:	Journal of Nusantara Studies,Ethics, government, internal control, leadership, public sector.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Business and Accountancy (FABA)
Depositing User:	Mrs Shariffah Shuhaiza Syed Mohd Nor
Date Deposited:	17 Apr 2025 00:45
Last Modified:	17 Apr 2025 00:45
URI:	http://eprints.kuptm.edu.my/id/eprint/4072

Actions (login required)

View Item