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

Prof. Madya Dr. Dewi Izzwi, Abdul Manan and Prof. Madya Dr. Hirnissa, Mohd Tahir (2023) 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

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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:	Ethics, government, internal control, leadership, public sector
Subjects:	H Social Sciences > HD Industries. Land use. Labor
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY2 UPTM
Date Deposited:	13 Jun 2025 08:20
Last Modified:	13 Jun 2025 08:20
URI:	http://eprints.kuptm.edu.my/id/eprint/4351

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