THE IMPACT OF ETHICAL LEADERSHIP ON INTERNAL CONTROL SYSTEMS

Author:

Zahari Afzal Izzaz,Syed Yusuf Sharifah Norzehan,Said Jamaliah,Abdul Manan Dewi Izzwi,Mohd Tahir Hirnissa

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. Keywords: Ethics, government, internal control, leadership, public sector.   Cite as: Zahari, A. I., Syed Yusuf, S. N., Said, J., Abdul Manan, D. I., & Mohd Tahir, H. (2023). The impact of ethical leadership on internal control systems. Journal of Nusantara Studies, 8(TI), 1-25. http://dx.doi.org/10.24200/jonus.vol8issTIpp1-25

Publisher

SCI AND TECH UNIVERSAL INC

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